BA-IN: what changed
Two fiscal 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-IN
Largest movements
- Cash -€36,116
down €36,116 (-27.6%), from €130,777 to €94,661
mainly Other debts (-€109,167) and Contributions, distributions and other (-€35,000)
- Receivables within one year +€10,566
up €10,566 (+26.5%), from €39,815 to €50,381
of which Trade receivables: +€10,375
- Tangible fixed assets +€4,029
up €4,029 (+6.4%), from €62,768 to €66,797
of which Furniture and vehicles: +€2,497
- Other debts -€109,167
down €109,167 (-75.7%), from €144,167 to €35,000
- Debts after one year +€83,272
up €83,272 (+5388.8%), from €1,545 to €84,817
- Tax, wage and social debts +€13,038
up €13,038 (+33.5%), from €38,876 to €51,914
of which Remuneration and social security: +€11,334
- Current portion of long-term debt -€10,446
down €10,446 (-86.6%), from €12,063 to €1,618
- Trade debts +€4,006
up €4,006 (+13.4%), from €29,973 to €33,980
- Gross operating margin +€35,659
up €35,659 (+20.2%), from €176,572 to €212,231
- Taxes +€6,530
up €6,530 (+203.2%), from €3,213 to €9,743
- Staff costs +€5,745
up €5,745 (+4.1%), from €138,592 to €144,338
- Depreciation +€2,620
up €2,620 (+12.2%), from €21,530 to €24,150
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 | €242,394 | €222,138 | -€20,256 | -8.4% |
| Fixed assets | 21/28 | €62,768 | €66,797 | +€4,029 | +6.4% |
| Tangible fixed assets | 22/27 | €62,768 | €66,797 | +€4,029 | +6.4% |
| Plant, machinery and equipment | 23 | €10,404 | €10,639 | +€235 | +2.3% |
| Furniture and vehicles | 24 | €24,758 | €27,255 | +€2,497 | +10.1% |
| Other tangible fixed assets | 26 | €27,606 | €28,903 | +€1,297 | +4.7% |
| Current assets | 29/58 | €179,626 | €155,340 | -€24,285 | -13.5% |
| Stocks and contracts in progress | 3 | €5,764 | €6,358 | +€594 | +10.3% |
| Stocks | 30/36 | €5,764 | €6,358 | +€594 | +10.3% |
| Amounts receivable within one year | 40/41 | €39,815 | €50,381 | +€10,566 | +26.5% |
| Trade receivables | 40 | €32,679 | €43,054 | +€10,375 | +31.7% |
| Other amounts receivable | 41 | €7,137 | €7,328 | +€191 | +2.7% |
| Cash at bank and in hand | 54/58 | €130,777 | €94,661 | -€36,116 | -27.6% |
| Deferred charges and accrued income | 490/1 | €3,269 | €3,939 | +€671 | +20.5% |
| Total equity and liabilities | 10/49 | €242,394 | €222,138 | -€20,256 | -8.4% |
| Equity | 10/15 | €15,768 | €12,271 | -€3,497 | -22.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €5,768 | €2,271 | -€3,497 | -60.6% |
| Distributable reserves | 133 | €5,768 | €2,271 | -€3,497 | -60.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €226,626 | €209,866 | -€16,759 | -7.4% |
| Amounts payable after more than one year | 17 | €1,545 | €84,817 | +€83,272 | +5388.8% |
| Financial debts | 170/4 | €1,545 | €84,817 | +€83,272 | +5388.8% |
| Amounts payable within one year | 42/48 | €225,080 | €125,049 | -€100,031 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | €12,063 | €1,618 | -€10,446 | -86.6% |
| Financial debts | 43 | - | €2,537 | +€2,537 | |
| Other loans | 439 | - | €2,537 | +€2,537 | |
| Trade debts | 44 | €29,973 | €33,980 | +€4,006 | +13.4% |
| Suppliers | 440/4 | €29,973 | €33,980 | +€4,006 | +13.4% |
| Taxes, remuneration and social security | 45 | €38,876 | €51,914 | +€13,038 | +33.5% |
| Taxes | 450/3 | €7,565 | €9,270 | +€1,704 | +22.5% |
| Remuneration and social security | 454/9 | €31,311 | €42,645 | +€11,334 | +36.2% |
| Other amounts payable | 47/48 | €144,167 | €35,000 | -€109,167 | -75.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €138,592 | €144,338 | +€5,745 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,530 | €24,150 | +€2,620 | +12.2% |
| Other operating charges | 640/8 | €2,049 | €2,181 | +€133 | +6.5% |
| Non-recurring operating charges | 66A | €4,855 | €0 | -€4,855 | -100.0% |
| Gross operating margin | 9900 | €176,572 | €212,231 | +€35,659 | +20.2% |
| Operating profit (loss) | 9901 | €9,545 | €41,561 | +€32,016 | +335.4% |
| Financial income | 75/76B | €345 | €584 | +€239 | +69.2% |
| Recurring financial income | 75 | €345 | €584 | +€239 | +69.2% |
| Financial charges | 65/66B | €909 | €899 | -€10 | -1.1% |
| Recurring financial charges | 65 | €909 | €899 | -€10 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €8,981 | €41,246 | +€32,265 | +359.2% |
| Income taxes | 67/77 | €3,213 | €9,743 | +€6,530 | +203.2% |
| Profit (loss) for the period | 9904 | €5,768 | €31,503 | +€25,735 | +446.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,768 | €31,503 | +€25,735 | +446.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.