BA CAB'S: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BA CAB'S
Largest movements
- Tangible fixed assets -€11,891
down €11,891 (-84.1%), from €14,139 to €2,248
- Receivables within one year +€3,065
up €3,065 (+11257.0%), from €27 to €3,093
of which Trade receivables: +€2,992
- Cash +€2,870
up €2,870 (+20.0%), from €14,344 to €17,214
mainly Depreciation (+€11,891) and Tax, wage and social debts (+€1,528)
- Profit (loss) carried forward -€5,619
down €5,619 (-100.0%), from €5,619 to €0
- Tax, wage and social debts +€1,528
up €1,528 (+58.6%), from €2,607 to €4,135
of which Remuneration and social security: +€1,847
- Other debts -€1,386
down €1,386 (-100.0%), from €1,386 to €0
- Trade debts -€489
down €489 (-61.1%), from €800 to €312
- Gross operating margin -€18,642
down €18,642 (-67.5%), from €27,616 to €8,974
- Staff costs -€8,670
down €8,670 (-100.0%), from €8,670 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,012 | €23,046 | -€5,966 | -20.6% |
| Fixed assets | 21/28 | €14,139 | €2,248 | -€11,891 | -84.1% |
| Tangible fixed assets | 22/27 | €14,139 | €2,248 | -€11,891 | -84.1% |
| Furniture and vehicles | 24 | €14,139 | €2,248 | -€11,891 | -84.1% |
| Current assets | 29/58 | €14,873 | €20,798 | +€5,925 | +39.8% |
| Amounts receivable within one year | 40/41 | €27 | €3,093 | +€3,065 | +11257.0% |
| Trade receivables | 40 | €0 | €2,992 | +€2,992 | |
| Other amounts receivable | 41 | €27 | €100 | +€73 | +267.4% |
| Cash at bank and in hand | 54/58 | €14,344 | €17,214 | +€2,870 | +20.0% |
| Deferred charges and accrued income | 490/1 | €502 | €492 | -€10 | -2.0% |
| Total equity and liabilities | 10/49 | €29,012 | €23,046 | -€5,966 | -20.6% |
| Equity | 10/15 | €24,219 | €18,600 | -€5,619 | -23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,619 | €0 | -€5,619 | -100.0% |
| Amounts payable | 17/49 | €4,793 | €4,446 | -€347 | -7.2% |
| Amounts payable within one year | 42/48 | €4,793 | €4,446 | -€347 | -7.2% |
| Trade debts | 44 | €800 | €312 | -€489 | -61.1% |
| Suppliers | 440/4 | €800 | €312 | -€489 | -61.1% |
| Taxes, remuneration and social security | 45 | €2,607 | €4,135 | +€1,528 | +58.6% |
| Taxes | 450/3 | €750 | €430 | -€319 | -42.6% |
| Remuneration and social security | 454/9 | €1,857 | €3,704 | +€1,847 | +99.5% |
| Other amounts payable | 47/48 | €1,386 | €0 | -€1,386 | -100.0% |
| Remuneration, social security and pensions | 62 | €8,670 | €0 | -€8,670 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,891 | €11,891 | = | 0.0% |
| Other operating charges | 640/8 | €1,070 | €1,014 | -€56 | -5.2% |
| Gross operating margin | 9900 | €27,616 | €8,974 | -€18,642 | -67.5% |
| Operating profit (loss) | 9901 | €5,985 | -€3,932 | -€9,916 | |
| Financial charges | 65/66B | €428 | €253 | -€174 | -40.7% |
| Recurring financial charges | 65 | €428 | €253 | -€174 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €5,557 | -€4,185 | -€9,742 | |
| Profit (loss) for the period | 9904 | €5,557 | -€4,185 | -€9,742 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,557 | -€4,185 | -€9,742 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.