BA Services: 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 Services
Largest movements
- Receivables within one year +€73,717
up €73,717 (+10,792%), from €683 to €74,400
of which Trade receivables: +€74,400
- Trade debts +€55,910
new in 2024: €55,910
- Profit (loss) carried forward +€11,415
up €11,415, from -€6,712 to €4,703
- Tax, wage and social debts +€5,722
new in 2024: €5,722
- Turnover +€52,588
up €52,588 (+591%), from €8,900 to €61,488
- Gross operating margin +€27,372
up €27,372, from -€15,356 to €12,017
- Purchases and services +€25,809
up €25,809 (+106%), from €24,256 to €50,065
- Other operating charges -€2,684
no longer reported in 2024 (was €2,684)
- Depreciation -€1,902
down €1,902 (-76.2%), from €2,496 to €594
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,348 | €74,695 | +€73,347 | +5,443% |
| Fixed assets | 21/28 | €665 | €71 | -€594 | -89.4% |
| Tangible fixed assets | 22/27 | €594 | - | -€594 | |
| Furniture and vehicles | 24 | €594 | - | -€594 | |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €683 | €74,624 | +€73,941 | +10,825% |
| Amounts receivable within one year | 40/41 | €683 | €74,400 | +€73,717 | +10,792% |
| Trade receivables | 40 | - | €74,400 | +€74,400 | |
| Other amounts receivable | 41 | €683 | - | -€683 | |
| Cash at bank and in hand | 54/58 | - | €224 | +€224 | |
| Total equity and liabilities | 10/49 | €1,348 | €74,695 | +€73,347 | +5,443% |
| Equity | 10/15 | €1,348 | €13,063 | +€11,715 | +869% |
| Contributions | 10/11 | €6,200 | €6,500 | +€300 | +4.8% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,712 | €4,703 | +€11,415 | |
| Amounts payable | 17/49 | - | €61,632 | +€61,632 | |
| Amounts payable within one year | 42/48 | - | €61,632 | +€61,632 | |
| Trade debts | 44 | - | €55,910 | +€55,910 | |
| Suppliers | 440/4 | - | €55,910 | +€55,910 | |
| Taxes, remuneration and social security | 45 | - | €5,722 | +€5,722 | |
| Taxes | 450/3 | - | €5,722 | +€5,722 | |
| Turnover | 70 | €8,900 | €61,488 | +€52,588 | +591% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,256 | €50,065 | +€25,809 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,496 | €594 | -€1,902 | -76.2% |
| Other operating charges | 640/8 | €2,684 | - | -€2,684 | |
| Gross operating margin | 9900 | -€15,356 | €12,017 | +€27,372 | |
| Operating profit (loss) | 9901 | -€20,536 | €11,423 | +€31,958 | |
| Financial charges | 65/66B | €50 | €8 | -€43 | -85.1% |
| Recurring financial charges | 65 | €50 | €8 | -€43 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,586 | €11,415 | +€32,001 | |
| Profit (loss) for the period | 9904 | -€20,586 | €11,415 | +€32,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,586 | €11,415 | +€32,001 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.