B & A ENGINEERING: 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.
B & A ENGINEERING
Largest movements
- Receivables within one year +€1,229
up €1,229 (+13.1%), from €9,417 to €10,646
of which Other amounts receivable: +€4,746
- Tangible fixed assets -€779
down €779 (-39.8%), from €1,955 to €1,176
- Cash +€236
up €236 (+5.0%), from €4,705 to €4,941
mainly Other debts (+€7,267) and Trade debts (+€5,700)
- Profit (loss) carried forward -€9,281
new in 2025: -€9,281
- Other debts +€7,267
up €7,267 (+2650.8%), from €274 to €7,541
- Trade debts +€5,700
new in 2025: €5,700
- Tax, wage and social debts -€2,390
down €2,390 (-39.9%), from €5,985 to €3,595
of which Taxes: -€2,240
- Accrued charges and deferred income -€854
no longer reported in 2025 (was €854)
- Gross operating margin -€12,013
down €12,013, from €8,418 to -€3,595
- Depreciation -€2,317
down €2,317 (-74.8%), from €3,096 to €779
- Other operating charges -€1,481
down €1,481 (-31.2%), from €4,751 to €3,269
- Financial charges +€243
up €243 (+17.5%), from €1,390 to €1,633
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 | €16,077 | €16,763 | +€686 | +4.3% |
| Fixed assets | 21/28 | €1,955 | €1,176 | -€779 | -39.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,955 | €1,176 | -€779 | -39.8% |
| Land and buildings | 22 | €151 | - | -€151 | |
| Furniture and vehicles | 24 | €919 | €641 | -€278 | -30.2% |
| Other tangible fixed assets | 26 | €885 | €535 | -€350 | -39.5% |
| Current assets | 29/58 | €14,122 | €15,587 | +€1,465 | +10.4% |
| Amounts receivable within one year | 40/41 | €9,417 | €10,646 | +€1,229 | +13.1% |
| Trade receivables | 40 | €9,085 | €5,569 | -€3,517 | -38.7% |
| Other amounts receivable | 41 | €332 | €5,078 | +€4,746 | +1431.1% |
| Cash at bank and in hand | 54/58 | €4,705 | €4,941 | +€236 | +5.0% |
| Total equity and liabilities | 10/49 | €16,077 | €16,763 | +€686 | +4.3% |
| Equity | 10/15 | €7,283 | -€1,999 | -€9,281 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €7,183 | €7,183 | = | 0.0% |
| Distributable reserves | 133 | €7,183 | €7,183 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,281 | -€9,281 | |
| Amounts payable | 17/49 | €8,794 | €18,762 | +€9,968 | +113.3% |
| Amounts payable within one year | 42/48 | €7,941 | €18,762 | +€10,821 | +136.3% |
| Financial debts | 43 | €1,682 | €1,926 | +€244 | +14.5% |
| Credit institutions | 430/8 | €1,682 | €1,926 | +€244 | +14.5% |
| Trade debts | 44 | - | €5,700 | +€5,700 | |
| Suppliers | 440/4 | - | €5,700 | +€5,700 | |
| Taxes, remuneration and social security | 45 | €5,985 | €3,595 | -€2,390 | -39.9% |
| Taxes | 450/3 | €3,765 | €1,525 | -€2,240 | -59.5% |
| Remuneration and social security | 454/9 | €2,220 | €2,070 | -€150 | -6.8% |
| Other amounts payable | 47/48 | €274 | €7,541 | +€7,267 | +2650.8% |
| Accrued charges and deferred income | 492/3 | €854 | - | -€854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,096 | €779 | -€2,317 | -74.8% |
| Other operating charges | 640/8 | €4,751 | €3,269 | -€1,481 | -31.2% |
| Non-recurring operating charges | 66A | €1,528 | - | -€1,528 | |
| Gross operating margin | 9900 | €8,418 | -€3,595 | -€12,013 | |
| Operating profit (loss) | 9901 | -€956 | -€7,643 | -€6,687 | -699.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,390 | €1,633 | +€243 | +17.5% |
| Recurring financial charges | 65 | €1,390 | €1,633 | +€243 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,344 | -€9,275 | -€6,931 | -295.7% |
| Income taxes | 67/77 | - | €6 | +€6 | |
| Profit (loss) for the period | 9904 | -€2,344 | -€9,281 | -€6,937 | -295.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,344 | -€9,281 | -€6,937 | -295.9% |
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 7 October 2026 via checked.be.