BABA TRANS: 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 TRANS
Largest movements
- Tangible fixed assets -€25,794
down €25,794 (-9.3%), from €277,282 to €251,488
of which Furniture and vehicles: -€25,294
- Cash +€20,788
up €20,788 (+190.9%), from €10,891 to €31,679
mainly Depreciation (+€84,794) and Tax, wage and social debts (+€21,942)
- Receivables within one year -€7,832
down €7,832 (-8.9%), from €87,744 to €79,912
of which Trade receivables: -€28,856
- Debts after one year -€30,365
down €30,365 (-14.7%), from €207,102 to €176,737
- Tax, wage and social debts +€21,942
up €21,942 (+30.5%), from €71,878 to €93,820
of which Remuneration and social security: +€11,318
- Current portion of long-term debt +€13,537
up €13,537 (+21.6%), from €62,558 to €76,095
- Trade debts -€12,845
down €12,845 (-88.2%), from €14,561 to €1,715
- Reserves -€6,643
down €6,643 (-13.3%), from €50,000 to €43,357
- Staff costs +€53,301
up €53,301 (+9.7%), from €551,645 to €604,946
- Gross operating margin +€53,204
up €53,204 (+8.2%), from €645,142 to €698,346
- Depreciation +€17,247
up €17,247 (+25.5%), from €67,547 to €84,794
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €430,020 | €416,019 | -€14,001 | -3.3% |
| Fixed assets | 21/28 | €317,992 | €292,198 | -€25,794 | -8.1% |
| Tangible fixed assets | 22/27 | €277,282 | €251,488 | -€25,794 | -9.3% |
| Plant, machinery and equipment | 23 | €1,833 | €1,333 | -€500 | -27.3% |
| Furniture and vehicles | 24 | €275,448 | €250,155 | -€25,294 | -9.2% |
| Financial fixed assets | 28 | €40,710 | €40,710 | = | 0.0% |
| Current assets | 29/58 | €112,028 | €123,821 | +€11,793 | +10.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €87,744 | €79,912 | -€7,832 | -8.9% |
| Trade receivables | 40 | €81,497 | €52,641 | -€28,856 | -35.4% |
| Other amounts receivable | 41 | €6,246 | €27,270 | +€21,024 | +336.6% |
| Cash at bank and in hand | 54/58 | €10,891 | €31,679 | +€20,788 | +190.9% |
| Deferred charges and accrued income | 490/1 | €13,394 | €12,230 | -€1,163 | -8.7% |
| Total equity and liabilities | 10/49 | €430,020 | €416,019 | -€14,001 | -3.3% |
| Equity | 10/15 | €52,952 | €45,857 | -€7,095 | -13.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €43,357 | -€6,643 | -13.3% |
| Distributable reserves | 133 | €50,000 | €43,357 | -€6,643 | -13.3% |
| Profit (loss) carried forward | 14 | €452 | €0 | -€452 | -100.0% |
| Amounts payable | 17/49 | €377,068 | €370,162 | -€6,906 | -1.8% |
| Amounts payable after more than one year | 17 | €207,102 | €176,737 | -€30,365 | -14.7% |
| Financial debts | 170/4 | €207,102 | €176,737 | -€30,365 | -14.7% |
| Amounts payable within one year | 42/48 | €168,169 | €192,060 | +€23,891 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €62,558 | €76,095 | +€13,537 | +21.6% |
| Trade debts | 44 | €14,561 | €1,715 | -€12,845 | -88.2% |
| Suppliers | 440/4 | €14,561 | €1,715 | -€12,845 | -88.2% |
| Taxes, remuneration and social security | 45 | €71,878 | €93,820 | +€21,942 | +30.5% |
| Taxes | 450/3 | €5,094 | €15,717 | +€10,623 | +208.5% |
| Remuneration and social security | 454/9 | €66,785 | €78,103 | +€11,318 | +16.9% |
| Other amounts payable | 47/48 | €19,172 | €20,430 | +€1,258 | +6.6% |
| Accrued charges and deferred income | 492/3 | €1,797 | €1,365 | -€432 | -24.0% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €551,645 | €604,946 | +€53,301 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,547 | €84,794 | +€17,247 | +25.5% |
| Other operating charges | 640/8 | €3,652 | €2,696 | -€956 | -26.2% |
| Gross operating margin | 9900 | €645,142 | €698,346 | +€53,204 | +8.2% |
| Operating profit (loss) | 9901 | €22,298 | €5,909 | -€16,388 | -73.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €12,214 | €12,657 | +€444 | +3.6% |
| Recurring financial charges | 65 | €12,214 | €12,657 | +€444 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €10,084 | -€6,748 | -€16,832 | |
| Income taxes | 67/77 | €5,094 | €347 | -€4,747 | -93.2% |
| Profit (loss) for the period | 9904 | €4,990 | -€7,095 | -€12,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,990 | -€7,095 | -€12,085 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.