BAI BUILDING: 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.
BAI BUILDING
Largest movements
- Deferred charges and accrued income -€28,485
down €28,485 (-98.4%), from €28,950 to €465
- Receivables within one year +€10,288
up €10,288 (+8.9%), from €115,077 to €125,365
of which Trade receivables: +€33,355
- Tangible fixed assets -€7,866
down €7,866 (-74.5%), from €10,555 to €2,689
- Other debts -€21,123
down €21,123 (-55.6%), from €37,964 to €16,841
- Accrued charges and deferred income +€14,973
new in 2025: €14,973
- Trade debts -€14,092
down €14,092 (-78.0%), from €18,057 to €3,965
- Current portion of long-term debt -€8,205
down €8,205 (-100%), from €8,205 to €0
- Profit (loss) carried forward +€4,138
up €4,138 (+7.6%), from €54,417 to €58,555
- Gross operating margin -€74,167
down €74,167 (-59.7%), from €124,198 to €50,031
- Staff costs -€37,869
down €37,869 (-59.3%), from €63,815 to €25,946
- Write-downs -€12,036
down €12,036 (-100%), from €12,036 to €0
- Taxes -€8,241
down €8,241 (-78.5%), from €10,494 to €2,253
- Depreciation -€4,777
down €4,777 (-32.7%), from €14,625 to €9,848
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 | €166,658 | €139,261 | -€27,398 | -16.4% |
| Fixed assets | 21/28 | €10,555 | €2,689 | -€7,866 | -74.5% |
| Tangible fixed assets | 22/27 | €10,555 | €2,689 | -€7,866 | -74.5% |
| Furniture and vehicles | 24 | €10,555 | €2,689 | -€7,866 | -74.5% |
| Current assets | 29/58 | €156,104 | €136,572 | -€19,532 | -12.5% |
| Amounts receivable within one year | 40/41 | €115,077 | €125,365 | +€10,288 | +8.9% |
| Trade receivables | 40 | €75,779 | €109,134 | +€33,355 | +44.0% |
| Other amounts receivable | 41 | €39,299 | €16,231 | -€23,067 | -58.7% |
| Cash at bank and in hand | 54/58 | €12,076 | €10,741 | -€1,335 | -11.1% |
| Deferred charges and accrued income | 490/1 | €28,950 | €465 | -€28,485 | -98.4% |
| Total equity and liabilities | 10/49 | €166,658 | €139,261 | -€27,398 | -16.4% |
| Equity | 10/15 | €74,877 | €79,015 | +€4,138 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| 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 | €54,417 | €58,555 | +€4,138 | +7.6% |
| Amounts payable | 17/49 | €91,782 | €60,246 | -€31,536 | -34.4% |
| Amounts payable within one year | 42/48 | €91,782 | €45,273 | -€46,509 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €8,205 | €0 | -€8,205 | -100% |
| Trade debts | 44 | €18,057 | €3,965 | -€14,092 | -78.0% |
| Suppliers | 440/4 | €18,057 | €3,965 | -€14,092 | -78.0% |
| Taxes, remuneration and social security | 45 | €27,556 | €24,466 | -€3,090 | -11.2% |
| Taxes | 450/3 | €13,107 | €12,133 | -€975 | -7.4% |
| Remuneration and social security | 454/9 | €14,448 | €12,333 | -€2,115 | -14.6% |
| Other amounts payable | 47/48 | €37,964 | €16,841 | -€21,123 | -55.6% |
| Accrued charges and deferred income | 492/3 | - | €14,973 | +€14,973 | |
| Remuneration, social security and pensions | 62 | €63,815 | €25,946 | -€37,869 | -59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,625 | €9,848 | -€4,777 | -32.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,036 | €0 | -€12,036 | -100% |
| Other operating charges | 640/8 | €4,033 | €4,159 | +€126 | +3.1% |
| Gross operating margin | 9900 | €124,198 | €50,031 | -€74,167 | -59.7% |
| Operating profit (loss) | 9901 | €29,689 | €10,079 | -€19,610 | -66.1% |
| Financial income | 75/76B | €8 | €13 | +€4 | +49.9% |
| Recurring financial income | 75 | €8 | €13 | +€4 | +49.9% |
| Financial charges | 65/66B | €2,065 | €3,700 | +€1,635 | +79.2% |
| Recurring financial charges | 65 | €2,065 | €3,700 | +€1,635 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | €27,633 | €6,391 | -€21,241 | -76.9% |
| Income taxes | 67/77 | €10,494 | €2,253 | -€8,241 | -78.5% |
| Profit (loss) for the period | 9904 | €17,139 | €4,138 | -€13,001 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,139 | €4,138 | -€13,001 | -75.9% |
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 28 October 2026 via checked.be.