BABARIMMO: 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.
BABARIMMO
Largest movements
- Tangible fixed assets -€33,375
down €33,375 (-4.3%), from €767,358 to €733,984
- Cash +€19,895
up €19,895 (+86.7%), from €22,934 to €42,828
mainly Depreciation (+€33,375) and Net result for the year (+€25,752)
- Receivables within one year -€14,851
down €14,851 (-58.5%), from €25,376 to €10,525
of which Trade receivables: -€23,351
- Debts after one year -€44,236
down €44,236 (-9.0%), from €492,608 to €448,372
- Profit (loss) carried forward +€25,752
new in 2025: €25,752
- Trade debts -€23,994
down €23,994 (-98.0%), from €24,481 to €487
- Tax, wage and social debts +€11,982
up €11,982 (+455.2%), from €2,633 to €14,615
- Taxes +€12,610
up €12,610 (+2806.5%), from €449 to €13,060
- Gross operating margin +€11,112
up €11,112 (+11.9%), from €93,040 to €104,152
- Other operating charges +€8,868
up €8,868 (+61.6%), from €14,401 to €23,269
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 | €816,419 | €788,129 | -€28,290 | -3.5% |
| Fixed assets | 21/28 | €767,358 | €733,984 | -€33,375 | -4.3% |
| Tangible fixed assets | 22/27 | €767,358 | €733,984 | -€33,375 | -4.3% |
| Land and buildings | 22 | €767,358 | €733,984 | -€33,375 | -4.3% |
| Current assets | 29/58 | €49,061 | €54,146 | +€5,085 | +10.4% |
| Amounts receivable within one year | 40/41 | €25,376 | €10,525 | -€14,851 | -58.5% |
| Trade receivables | 40 | €25,376 | €2,025 | -€23,351 | -92.0% |
| Other amounts receivable | 41 | - | €8,500 | +€8,500 | |
| Cash at bank and in hand | 54/58 | €22,934 | €42,828 | +€19,895 | +86.7% |
| Deferred charges and accrued income | 490/1 | €752 | €793 | +€41 | +5.5% |
| Total equity and liabilities | 10/49 | €816,419 | €788,129 | -€28,290 | -3.5% |
| Equity | 10/15 | €251,075 | €276,827 | +€25,752 | +10.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,075 | €1,075 | = | 0.0% |
| Distributable reserves | 133 | €1,075 | €1,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €25,752 | +€25,752 | |
| Amounts payable | 17/49 | €565,344 | €511,303 | -€54,041 | -9.6% |
| Amounts payable after more than one year | 17 | €492,608 | €448,372 | -€44,236 | -9.0% |
| Financial debts | 170/4 | €492,608 | €448,372 | -€44,236 | -9.0% |
| Amounts payable within one year | 42/48 | €71,166 | €62,931 | -€8,235 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €43,542 | €44,236 | +€694 | +1.6% |
| Trade debts | 44 | €24,481 | €487 | -€23,994 | -98.0% |
| Suppliers | 440/4 | €24,481 | €487 | -€23,994 | -98.0% |
| Advances received on contracts in progress | 46 | - | €2,450 | +€2,450 | |
| Taxes, remuneration and social security | 45 | €2,633 | €14,615 | +€11,982 | +455.2% |
| Taxes | 450/3 | €2,633 | €14,615 | +€11,982 | +455.2% |
| Other amounts payable | 47/48 | €510 | €1,144 | +€634 | +124.2% |
| Accrued charges and deferred income | 492/3 | €1,571 | - | -€1,571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,375 | €33,375 | = | 0.0% |
| Other operating charges | 640/8 | €14,401 | €23,269 | +€8,868 | +61.6% |
| Gross operating margin | 9900 | €93,040 | €104,152 | +€11,112 | +11.9% |
| Operating profit (loss) | 9901 | €45,265 | €47,508 | +€2,243 | +5.0% |
| Financial charges | 65/66B | €8,999 | €8,697 | -€302 | -3.4% |
| Recurring financial charges | 65 | €8,999 | €8,697 | -€302 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €36,266 | €38,811 | +€2,545 | +7.0% |
| Income taxes | 67/77 | €449 | €13,060 | +€12,610 | +2806.5% |
| Profit (loss) for the period | 9904 | €35,817 | €25,752 | -€10,065 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,817 | €25,752 | -€10,065 | -28.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.