BA & BA HOME: what changed
BA & BA HOME
Largest movements
- Receivables within one year +€2,749
up €2,749 (+20.5%), from €13,433 to €16,183
of which Trade receivables: +€6,258
- Cash -€1,474
down €1,474 (-98.3%), from €1,500 to €26
mainly Receivables within one year (-€2,749) and Tax, wage and social debts (-€1,481)
- Reserves +€3,000
up €3,000 (+27.3%), from €11,000 to €14,000
- Tax, wage and social debts -€1,481
down €1,481 (-64.4%), from €2,301 to €819
- Profit (loss) carried forward -€179
down €179 (-53.0%), from €338 to €159
- Taxes +€750
new in 2024: €750
- Financial income +€579
new in 2024: €579
- Gross operating margin +€563
up €563 (+17.9%), from €3,150 to €3,713
- Financial charges -€285
down €285 (-47.3%), from €603 to €318
- Staff costs +€38
new in 2024: €38
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,933 | €16,208 | +€1,275 | +8.5% |
| Current assets | 29/58 | €14,933 | €16,208 | +€1,275 | +8.5% |
| Amounts receivable within one year | 40/41 | €13,433 | €16,183 | +€2,749 | +20.5% |
| Trade receivables | 40 | €3,160 | €9,418 | +€6,258 | +198% |
| Other amounts receivable | 41 | €10,273 | €6,764 | -€3,509 | -34.2% |
| Cash at bank and in hand | 54/58 | €1,500 | €26 | -€1,474 | -98.3% |
| Total equity and liabilities | 10/49 | €14,933 | €16,208 | +€1,275 | +8.5% |
| Equity | 10/15 | €11,338 | €14,159 | +€2,821 | +24.9% |
| Reserves | 13 | €11,000 | €14,000 | +€3,000 | +27.3% |
| Distributable reserves | 133 | €11,000 | €14,000 | +€3,000 | +27.3% |
| Profit (loss) carried forward | 14 | €338 | €159 | -€179 | -53.0% |
| Amounts payable | 17/49 | €3,595 | €2,049 | -€1,546 | -43.0% |
| Amounts payable within one year | 42/48 | €3,595 | €2,049 | -€1,546 | -43.0% |
| Trade debts | 44 | €1,295 | €1,230 | -€65 | -5.0% |
| Suppliers | 440/4 | €1,295 | €1,230 | -€65 | -5.0% |
| Taxes, remuneration and social security | 45 | €2,301 | €819 | -€1,481 | -64.4% |
| Taxes | 450/3 | €2,301 | €819 | -€1,481 | -64.4% |
| Remuneration, social security and pensions | 62 | - | €38 | +€38 | |
| Other operating charges | 640/8 | €362 | €364 | +€2 | +0.5% |
| Gross operating margin | 9900 | €3,150 | €3,713 | +€563 | +17.9% |
| Operating profit (loss) | 9901 | €2,787 | €3,310 | +€523 | +18.8% |
| Financial income | 75/76B | - | €579 | +€579 | |
| Recurring financial income | 75 | - | €579 | +€579 | |
| Financial charges | 65/66B | €603 | €318 | -€285 | -47.3% |
| Recurring financial charges | 65 | €603 | €318 | -€285 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €2,184 | €3,571 | +€1,387 | +63.5% |
| Income taxes | 67/77 | - | €750 | +€750 | |
| Profit (loss) for the period | 9904 | €2,184 | €2,821 | +€637 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,184 | €2,821 | +€637 | +29.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.