BABA & A.: 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.
BABA & A.
Largest movements
- Tangible fixed assets -€6,843
down €6,843 (-39.3%), from €17,432 to €10,589
of which Furniture and vehicles: -€5,594
- Cash -€4,209
down €4,209 (-60.7%), from €6,931 to €2,722
mainly Trade debts (-€9,160) and Stocks and contracts (-€3,500)
- Stocks and contracts +€3,500
up €3,500 (+13.2%), from €26,500 to €30,000
- Trade debts -€9,160
down €9,160 (-24.1%), from €38,075 to €28,915
- Profit (loss) carried forward +€2,971
up €2,971 (+40.8%), from €7,283 to €10,255
- Tax, wage and social debts -€1,080
down €1,080 (-52.2%), from €2,071 to €990
- Turnover -€91,543
down €91,543 (-31.4%), from €291,416 to €199,874
- Purchases and services -€88,583
down €88,583 (-32.0%), from €276,441 to €187,858
- Gross operating margin -€2,959
down €2,959 (-19.8%), from €14,975 to €12,016
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,170 | €47,901 | -€7,269 | -13.2% |
| Fixed assets | 21/28 | €17,432 | €10,589 | -€6,843 | -39.3% |
| Tangible fixed assets | 22/27 | €17,432 | €10,589 | -€6,843 | -39.3% |
| Plant, machinery and equipment | 23 | €6,243 | €4,995 | -€1,248 | -20.0% |
| Furniture and vehicles | 24 | €11,189 | €5,595 | -€5,594 | -50.0% |
| Current assets | 29/58 | €37,738 | €37,311 | -€426 | -1.1% |
| Stocks and contracts in progress | 3 | €26,500 | €30,000 | +€3,500 | +13.2% |
| Stocks | 30/36 | €26,500 | €30,000 | +€3,500 | +13.2% |
| Amounts receivable within one year | 40/41 | €4,307 | €4,590 | +€283 | +6.6% |
| Other amounts receivable | 41 | €4,307 | €4,590 | +€283 | +6.6% |
| Cash at bank and in hand | 54/58 | €6,931 | €2,722 | -€4,209 | -60.7% |
| Total equity and liabilities | 10/49 | €55,170 | €47,901 | -€7,269 | -13.2% |
| Equity | 10/15 | €8,376 | €11,347 | +€2,971 | +35.5% |
| Reserves | 13 | €1,092 | €1,092 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,092 | €1,092 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,092 | €1,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,283 | €10,255 | +€2,971 | +40.8% |
| Amounts payable | 17/49 | €46,794 | €36,554 | -€10,240 | -21.9% |
| Amounts payable within one year | 42/48 | €46,794 | €36,554 | -€10,240 | -21.9% |
| Trade debts | 44 | €38,075 | €28,915 | -€9,160 | -24.1% |
| Suppliers | 440/4 | €38,075 | €28,915 | -€9,160 | -24.1% |
| Taxes, remuneration and social security | 45 | €2,071 | €990 | -€1,080 | -52.2% |
| Taxes | 450/3 | €2,071 | €990 | -€1,080 | -52.2% |
| Other amounts payable | 47/48 | €6,649 | €6,649 | = | 0.0% |
| Turnover | 70 | €291,416 | €199,874 | -€91,543 | -31.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €276,441 | €187,858 | -€88,583 | -32.0% |
| Remuneration, social security and pensions | 62 | €2,695 | - | -€2,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,983 | €6,843 | -€1,141 | -14.3% |
| Other operating charges | 640/8 | €1,026 | €845 | -€181 | -17.6% |
| Gross operating margin | 9900 | €14,975 | €12,016 | -€2,959 | -19.8% |
| Operating profit (loss) | 9901 | €3,271 | €4,328 | +€1,057 | +32.3% |
| Financial charges | 65/66B | €1,947 | €366 | -€1,581 | -81.2% |
| Recurring financial charges | 65 | €1,947 | €366 | -€1,581 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €1,324 | €3,962 | +€2,638 | +199.2% |
| Income taxes | 67/77 | €265 | €990 | +€726 | +274.0% |
| Profit (loss) for the period | 9904 | €1,059 | €2,971 | +€1,912 | +180.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,059 | €2,971 | +€1,912 | +180.5% |
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 12 October 2026 via checked.be.