BABA: 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.
BABA
Largest movements
- Tangible fixed assets -€3,200
down €3,200 (-32.5%), from €9,837 to €6,637
- Cash +€2,108
up €2,108 (+5029.7%), from €42 to €2,150
mainly Trade debts (+€14,990) and Tax, wage and social debts (+€5,441)
- Receivables within one year +€1,287
up €1,287 (+2357.4%), from €55 to €1,342
- Other debts -€16,620
down €16,620 (-33.8%), from €49,216 to €32,596
- Trade debts +€14,990
new in 2024: €14,990
- Tax, wage and social debts +€5,441
new in 2024: €5,441
- Profit (loss) carried forward -€3,616
down €3,616 (-22.1%), from -€16,345 to -€19,960
- Turnover +€69,674
up €69,674 (+38.8%), from €179,777 to €249,451
- Purchases and services +€67,987
up €67,987 (+46.3%), from €146,771 to €214,758
- Staff costs +€33,001
up €33,001 (+145.9%), from €22,621 to €55,622
- Gross operating margin +€24,277
up €24,277 (+73.6%), from €33,006 to €57,283
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.
Cash bridge derived
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 | €35,372 | €35,567 | +€195 | +0.6% |
| Fixed assets | 21/28 | €19,348 | €16,148 | -€3,200 | -16.5% |
| Intangible fixed assets | 21 | €9,511 | €9,511 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,837 | €6,637 | -€3,200 | -32.5% |
| Plant, machinery and equipment | 23 | €9,837 | €6,637 | -€3,200 | -32.5% |
| Current assets | 29/58 | €16,024 | €19,419 | +€3,395 | +21.2% |
| Stocks and contracts in progress | 3 | €15,928 | €15,928 | = | 0.0% |
| Stocks | 30/36 | €15,928 | €15,928 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55 | €1,342 | +€1,287 | +2357.4% |
| Other amounts receivable | 41 | €55 | €1,342 | +€1,287 | +2357.4% |
| Cash at bank and in hand | 54/58 | €42 | €2,150 | +€2,108 | +5029.7% |
| Total equity and liabilities | 10/49 | €35,372 | €35,567 | +€195 | +0.6% |
| Equity | 10/15 | -€13,845 | -€17,460 | -€3,616 | -26.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,345 | -€19,960 | -€3,616 | -22.1% |
| Amounts payable | 17/49 | €49,216 | €53,027 | +€3,811 | +7.7% |
| Amounts payable within one year | 42/48 | €49,216 | €53,027 | +€3,811 | +7.7% |
| Trade debts | 44 | - | €14,990 | +€14,990 | |
| Suppliers | 440/4 | - | €14,990 | +€14,990 | |
| Taxes, remuneration and social security | 45 | - | €5,441 | +€5,441 | |
| Taxes | 450/3 | - | €5,441 | +€5,441 | |
| Other amounts payable | 47/48 | €49,216 | €32,596 | -€16,620 | -33.8% |
| Turnover | 70 | €179,777 | €249,451 | +€69,674 | +38.8% |
| Non-recurring operating income | 76A | €134 | €22,589 | +€22,455 | +16762.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,771 | €214,758 | +€67,987 | +46.3% |
| Remuneration, social security and pensions | 62 | €22,621 | €55,622 | +€33,001 | +145.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,200 | €3,200 | = | 0.0% |
| Other operating charges | 640/8 | €1,182 | €2,008 | +€826 | +69.9% |
| Gross operating margin | 9900 | €33,006 | €57,283 | +€24,277 | +73.6% |
| Operating profit (loss) | 9901 | €6,002 | -€3,548 | -€9,550 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €200 | €68 | -€132 | -65.9% |
| Recurring financial charges | 65 | €200 | €68 | -€132 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €5,802 | -€3,616 | -€9,418 | |
| Profit (loss) for the period | 9904 | €5,802 | -€3,616 | -€9,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,802 | -€3,616 | -€9,418 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.