BA MED: 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 MED
Largest movements
- Cash +€4,378
up €4,378 (+7.9%), from €55,346 to €59,723
mainly Net result for the year (+€22,627) and Other debts (+€14,417)
- Receivables within one year +€1,356
up €1,356 (+80.6%), from €1,681 to €3,037
- Other debts +€14,417
up €14,417 (+94.0%), from €15,333 to €29,750
- Profit (loss) carried forward -€12,373
down €12,373 (-33.9%), from €36,519 to €24,147
- Tax, wage and social debts +€2,663
up €2,663 (+103%), from €2,588 to €5,250
- Turnover +€9,555
up €9,555 (+11.4%), from €83,867 to €93,422
- Purchases and services +€9,400
up €9,400 (+17.0%), from €55,138 to €64,538
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 | €57,440 | €62,774 | +€5,334 | +9.3% |
| Fixed assets | 21/28 | €413 | €13 | -€400 | -96.8% |
| Tangible fixed assets | 22/27 | €413 | €13 | -€400 | -96.8% |
| Furniture and vehicles | 24 | €413 | €13 | -€400 | -96.8% |
| Current assets | 29/58 | €57,027 | €62,761 | +€5,733 | +10.1% |
| Amounts receivable within one year | 40/41 | €1,681 | €3,037 | +€1,356 | +80.6% |
| Other amounts receivable | 41 | €1,681 | €3,037 | +€1,356 | +80.6% |
| Cash at bank and in hand | 54/58 | €55,346 | €59,723 | +€4,378 | +7.9% |
| Total equity and liabilities | 10/49 | €57,440 | €62,774 | +€5,334 | +9.3% |
| Equity | 10/15 | €39,519 | €27,147 | -€12,373 | -31.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,519 | €24,147 | -€12,373 | -33.9% |
| Amounts payable | 17/49 | €17,921 | €35,627 | +€17,706 | +98.8% |
| Amounts payable within one year | 42/48 | €17,921 | €35,627 | +€17,706 | +98.8% |
| Trade debts | 44 | - | €627 | +€627 | |
| Suppliers | 440/4 | - | €627 | +€627 | |
| Taxes, remuneration and social security | 45 | €2,588 | €5,250 | +€2,663 | +103% |
| Taxes | 450/3 | €2,588 | €5,250 | +€2,663 | +103% |
| Other amounts payable | 47/48 | €15,333 | €29,750 | +€14,417 | +94.0% |
| Turnover | 70 | €83,867 | €93,422 | +€9,555 | +11.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,138 | €64,538 | +€9,400 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €28,729 | €28,884 | +€155 | +0.5% |
| Operating profit (loss) | 9901 | €27,942 | €28,019 | +€77 | +0.3% |
| Financial income | 75/76B | - | €691 | +€691 | |
| Recurring financial income | 75 | - | €691 | +€691 | |
| Financial charges | 65/66B | €185 | €150 | -€35 | -18.9% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | €27,757 | €28,560 | +€804 | +2.9% |
| Income taxes | 67/77 | €6,416 | €5,933 | -€483 | -7.5% |
| Profit (loss) for the period | 9904 | €21,341 | €22,627 | +€1,286 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,341 | €22,627 | +€1,286 | +6.0% |
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.