ba.co consult: 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.co consult
Largest movements
- Financial fixed assets +€1,125
up €1,125 (+14.3%), from €7,875 to €9,000
- Cash -€921
down €921 (-1.6%), from €58,920 to €57,999
mainly Contributions, distributions and other (-€43,388) and Tax, wage and social debts (-€3,031)
- Reserves +€4,298
up €4,298 (+5.8%), from €74,715 to €79,013
- Tax, wage and social debts -€3,031
down €3,031 (-79.1%), from €3,833 to €803
- Other debts -€1,115
down €1,115 (-100%), from €1,115 to €0
- Gross operating margin +€3,914
up €3,914 (+6.6%), from €58,864 to €62,778
- Taxes +€742
up €742 (+6.2%), from €12,065 to €12,807
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.
Derived cash bridge
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 | €83,419 | €83,285 | -€134 | -0.2% |
| Fixed assets | 21/28 | €9,784 | €10,710 | +€926 | +9.5% |
| Tangible fixed assets | 22/27 | €1,909 | €1,710 | -€199 | -10.4% |
| Other tangible fixed assets | 26 | €1,909 | €1,710 | -€199 | -10.4% |
| Financial fixed assets | 28 | €7,875 | €9,000 | +€1,125 | +14.3% |
| Current assets | 29/58 | €73,635 | €72,575 | -€1,060 | -1.4% |
| Amounts receivable within one year | 40/41 | €13,750 | €13,564 | -€186 | -1.4% |
| Trade receivables | 40 | €11,250 | €12,001 | +€751 | +6.7% |
| Other amounts receivable | 41 | €2,500 | €1,563 | -€937 | -37.5% |
| Cash at bank and in hand | 54/58 | €58,920 | €57,999 | -€921 | -1.6% |
| Deferred charges and accrued income | 490/1 | €965 | €1,012 | +€47 | +4.8% |
| Total equity and liabilities | 10/49 | €83,419 | €83,285 | -€134 | -0.2% |
| Equity | 10/15 | €77,715 | €82,013 | +€4,298 | +5.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,715 | €79,013 | +€4,298 | +5.8% |
| Distributable reserves | 133 | €74,715 | €79,013 | +€4,298 | +5.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,705 | €1,273 | -€4,432 | -77.7% |
| Amounts payable within one year | 42/48 | €5,419 | €1,071 | -€4,348 | -80.2% |
| Trade debts | 44 | €470 | €268 | -€202 | -42.9% |
| Suppliers | 440/4 | €470 | €268 | -€202 | -42.9% |
| Taxes, remuneration and social security | 45 | €3,833 | €803 | -€3,031 | -79.1% |
| Taxes | 450/3 | €3,833 | €803 | -€3,031 | -79.1% |
| Other amounts payable | 47/48 | €1,115 | €0 | -€1,115 | -100% |
| Accrued charges and deferred income | 492/3 | €286 | €202 | -€84 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €199 | +€120 | +153% |
| Other operating charges | 640/8 | €381 | €662 | +€281 | +73.8% |
| Gross operating margin | 9900 | €58,864 | €62,778 | +€3,914 | +6.6% |
| Operating profit (loss) | 9901 | €58,405 | €61,917 | +€3,512 | +6.0% |
| Financial income | 75/76B | €46 | €307 | +€261 | +570% |
| Recurring financial income | 75 | €46 | €307 | +€261 | +570% |
| Financial charges | 65/66B | €2,138 | €1,731 | -€408 | -19.1% |
| Recurring financial charges | 65 | €2,138 | €1,731 | -€408 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €56,312 | €60,493 | +€4,181 | +7.4% |
| Income taxes | 67/77 | €12,065 | €12,807 | +€742 | +6.2% |
| Profit (loss) for the period | 9904 | €44,247 | €47,686 | +€3,439 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,247 | €47,686 | +€3,439 | +7.8% |
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 16 October 2026 via checked.be.