BABAM-BITES: 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.
BABAM-BITES
Largest movements
- Receivables within one year -€32,457
down €32,457 (-68.7%), from €47,279 to €14,821
of which Trade receivables: -€17,933
- Cash +€14,212
up €14,212 (+5.4%), from €265,353 to €279,564
mainly Tax, wage and social debts (+€34,475) and Receivables within one year (+€32,457)
- Tangible fixed assets -€7,293
down €7,293 (-42.2%), from €17,265 to €9,972
of which Land and buildings: -€6,186
- Reserves -€35,208
down €35,208 (-12.9%), from €272,379 to €237,171
of which Tax-exempt reserves: -€90,733
- Tax, wage and social debts +€34,475
up €34,475 (+398.1%), from €8,661 to €43,136
- Provisions -€23,578
down €23,578 (-100.0%), from €23,578 to €0
- Gross operating margin -€42,817
down €42,817 (-89.3%), from €47,947 to €5,130
- Taxes +€28,861
up €28,861 (+780.9%), from €3,696 to €32,557
- Financial income -€1,451
down €1,451 (-100.0%), from €1,452 to €0
- Other operating charges -€1,178
down €1,178 (-72.6%), from €1,624 to €445
- Depreciation +€982
up €982 (+10.4%), from €9,402 to €10,384
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 | €329,996 | €306,942 | -€23,054 | -7.0% |
| Fixed assets | 21/28 | €17,265 | €9,972 | -€7,293 | -42.2% |
| Tangible fixed assets | 22/27 | €17,265 | €9,972 | -€7,293 | -42.2% |
| Land and buildings | 22 | €6,186 | €0 | -€6,186 | -100.0% |
| Plant, machinery and equipment | 23 | €2,582 | €1,767 | -€815 | -31.6% |
| Furniture and vehicles | 24 | €8,497 | €8,205 | -€292 | -3.4% |
| Current assets | 29/58 | €312,731 | €296,970 | -€15,760 | -5.0% |
| Amounts receivable within one year | 40/41 | €47,279 | €14,821 | -€32,457 | -68.7% |
| Trade receivables | 40 | €32,755 | €14,821 | -€17,933 | -54.8% |
| Other amounts receivable | 41 | €14,524 | €0 | -€14,524 | -100.0% |
| Cash at bank and in hand | 54/58 | €265,353 | €279,564 | +€14,212 | +5.4% |
| Deferred charges and accrued income | 490/1 | €99 | €2,585 | +€2,485 | +2498.4% |
| Total equity and liabilities | 10/49 | €329,996 | €306,942 | -€23,054 | -7.0% |
| Equity | 10/15 | €291,478 | €256,270 | -€35,208 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €272,379 | €237,171 | -€35,208 | -12.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €90,733 | €0 | -€90,733 | -100.0% |
| Distributable reserves | 133 | €179,786 | €235,311 | +€55,525 | +30.9% |
| Profit (loss) carried forward | 14 | €499 | €499 | = | 0.0% |
| Provisions and deferred taxes | 16 | €23,578 | €0 | -€23,578 | -100.0% |
| Deferred taxes | 168 | €23,578 | €0 | -€23,578 | -100.0% |
| Amounts payable | 17/49 | €14,941 | €50,672 | +€35,732 | +239.2% |
| Amounts payable within one year | 42/48 | €14,750 | €50,672 | +€35,922 | +243.5% |
| Trade debts | 44 | €6,090 | €5,504 | -€585 | -9.6% |
| Suppliers | 440/4 | €6,090 | €5,504 | -€585 | -9.6% |
| Taxes, remuneration and social security | 45 | €8,661 | €43,136 | +€34,475 | +398.1% |
| Taxes | 450/3 | €8,661 | €43,136 | +€34,475 | +398.1% |
| Other amounts payable | 47/48 | - | €2,032 | +€2,032 | |
| Accrued charges and deferred income | 492/3 | €190 | €0 | -€190 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,402 | €10,384 | +€982 | +10.4% |
| Other operating charges | 640/8 | €1,624 | €445 | -€1,178 | -72.6% |
| Gross operating margin | 9900 | €47,947 | €5,130 | -€42,817 | -89.3% |
| Operating profit (loss) | 9901 | €36,922 | -€5,700 | -€42,621 | |
| Financial income | 75/76B | €1,452 | €0 | -€1,451 | -100.0% |
| Recurring financial income | 75 | €1,452 | €0 | -€1,451 | -100.0% |
| Financial charges | 65/66B | €347 | €529 | +€182 | +52.4% |
| Recurring financial charges | 65 | €347 | €529 | +€182 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €38,026 | -€6,229 | -€44,255 | |
| Transfer from deferred taxes | 780 | - | €23,578 | +€23,578 | |
| Income taxes | 67/77 | €3,696 | €32,557 | +€28,861 | +780.9% |
| Profit (loss) for the period | 9904 | €34,330 | -€15,208 | -€49,538 | |
| Transfer from tax-exempt reserves | 789 | - | €90,733 | +€90,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,330 | €75,525 | +€41,195 | +120.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.