BAB's Management: 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.
BAB's Management
Largest movements
- Receivables within one year +€28,615
up €28,615 (+65.6%), from €43,642 to €72,257
of which Other amounts receivable: +€36,505
- Tangible fixed assets +€2,241
up €2,241 (+141%), from €1,584 to €3,825
of which Plant, machinery and equipment: +€1,379
- Cash +€1,508
up €1,508 (+53.5%), from €2,817 to €4,325
mainly Net result for the year (+€21,420) and Tax, wage and social debts (+€12,769)
- Profit (loss) carried forward +€21,420
up €21,420 (+74.6%), from €28,706 to €50,126
- Tax, wage and social debts +€12,769
up €12,769 (+90.0%), from €14,194 to €26,963
- Trade debts -€1,825
down €1,825 (-51.5%), from €3,543 to €1,718
- Gross operating margin -€10,494
down €10,494 (-25.2%), from €41,592 to €31,098
- Financial income +€2,173
up €2,173 (+317%), from €684 to €2,857
- Taxes -€1,210
down €1,210 (-13.0%), from €9,324 to €8,114
- Financial charges -€868
down €868 (-24.7%), from €3,515 to €2,647
- Depreciation +€865
up €865 (+362%), from €239 to €1,104
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 | €48,443 | €80,807 | +€32,364 | +66.8% |
| Fixed assets | 21/28 | €1,984 | €4,225 | +€2,241 | +113% |
| Tangible fixed assets | 22/27 | €1,584 | €3,825 | +€2,241 | +141% |
| Plant, machinery and equipment | 23 | €1,584 | €2,963 | +€1,379 | +87.0% |
| Furniture and vehicles | 24 | - | €862 | +€862 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €46,459 | €76,582 | +€30,123 | +64.8% |
| Amounts receivable within one year | 40/41 | €43,642 | €72,257 | +€28,615 | +65.6% |
| Trade receivables | 40 | €26,170 | €18,280 | -€7,890 | -30.1% |
| Other amounts receivable | 41 | €17,472 | €53,977 | +€36,505 | +209% |
| Cash at bank and in hand | 54/58 | €2,817 | €4,325 | +€1,508 | +53.5% |
| Total equity and liabilities | 10/49 | €48,443 | €80,807 | +€32,364 | +66.8% |
| Equity | 10/15 | €30,706 | €52,126 | +€21,420 | +69.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,706 | €50,126 | +€21,420 | +74.6% |
| Amounts payable | 17/49 | €17,737 | €28,681 | +€10,944 | +61.7% |
| Amounts payable within one year | 42/48 | €17,737 | €28,681 | +€10,944 | +61.7% |
| Trade debts | 44 | €3,543 | €1,718 | -€1,825 | -51.5% |
| Suppliers | 440/4 | €3,543 | €1,718 | -€1,825 | -51.5% |
| Taxes, remuneration and social security | 45 | €14,194 | €26,963 | +€12,769 | +90.0% |
| Taxes | 450/3 | €14,194 | €26,963 | +€12,769 | +90.0% |
| Remuneration, social security and pensions | 62 | €180 | €450 | +€271 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €1,104 | +€865 | +362% |
| Other operating charges | 640/8 | €312 | €220 | -€92 | -29.5% |
| Gross operating margin | 9900 | €41,592 | €31,098 | -€10,494 | -25.2% |
| Operating profit (loss) | 9901 | €40,861 | €29,324 | -€11,537 | -28.2% |
| Financial income | 75/76B | €684 | €2,857 | +€2,173 | +317% |
| Recurring financial income | 75 | €684 | €2,857 | +€2,173 | +317% |
| Financial charges | 65/66B | €3,515 | €2,647 | -€868 | -24.7% |
| Recurring financial charges | 65 | €3,515 | €2,647 | -€868 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €38,030 | €29,533 | -€8,496 | -22.3% |
| Income taxes | 67/77 | €9,324 | €8,114 | -€1,210 | -13.0% |
| Profit (loss) for the period | 9904 | €28,706 | €21,420 | -€7,286 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,706 | €21,420 | -€7,286 | -25.4% |
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 29 October 2026 via checked.be.