BABAS CONSULT: 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.
BABAS CONSULT
Largest movements
- Current investments +€300,038
up €300,038 (+601%), from €49,962 to €350,000
- Receivables within one year +€55,425
up €55,425 (+44.3%), from €125,000 to €180,425
- Cash -€46,728
down €46,728 (-11.2%), from €417,716 to €370,988
mainly Current investments (-€300,038) and Receivables within one year (-€55,425)
- Tangible fixed assets +€12,244
new in 2025: €12,244
- Profit (loss) carried forward +€321,225
up €321,225 (+74.3%), from €432,380 to €753,605
- Tax, wage and social debts -€10,919
down €10,919 (-7.1%), from €154,028 to €143,109
- Trade debts +€10,111
up €10,111 (+257%), from €3,940 to €14,051
- Gross operating margin +€56,132
up €56,132 (+15.4%), from €364,383 to €420,515
- Taxes +€14,514
up €14,514 (+16.7%), from €86,750 to €101,264
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.
Derived cash bridge
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 | €592,678 | €913,656 | +€320,978 | +54.2% |
| Fixed assets | 21/28 | - | €12,244 | +€12,244 | |
| Tangible fixed assets | 22/27 | - | €12,244 | +€12,244 | |
| Other tangible fixed assets | 26 | - | €12,244 | +€12,244 | |
| Current assets | 29/58 | €592,678 | €901,412 | +€308,735 | +52.1% |
| Amounts receivable within one year | 40/41 | €125,000 | €180,425 | +€55,425 | +44.3% |
| Trade receivables | 40 | €125,000 | €180,425 | +€55,425 | +44.3% |
| Current investments | 50/53 | €49,962 | €350,000 | +€300,038 | +601% |
| Cash at bank and in hand | 54/58 | €417,716 | €370,988 | -€46,728 | -11.2% |
| Total equity and liabilities | 10/49 | €592,678 | €913,656 | +€320,978 | +54.2% |
| Equity | 10/15 | €434,380 | €755,605 | +€321,225 | +74.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €432,380 | €753,605 | +€321,225 | +74.3% |
| Amounts payable | 17/49 | €158,298 | €158,051 | -€246 | -0.2% |
| Amounts payable within one year | 42/48 | €158,298 | €158,051 | -€246 | -0.2% |
| Trade debts | 44 | €3,940 | €14,051 | +€10,111 | +257% |
| Suppliers | 440/4 | €3,940 | €14,051 | +€10,111 | +257% |
| Taxes, remuneration and social security | 45 | €154,028 | €143,109 | -€10,919 | -7.1% |
| Taxes | 450/3 | €154,028 | €143,109 | -€10,919 | -7.1% |
| Other amounts payable | 47/48 | €330 | €892 | +€561 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,013 | +€1,013 | |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €364,383 | €420,515 | +€56,132 | +15.4% |
| Operating profit (loss) | 9901 | €363,996 | €419,036 | +€55,040 | +15.1% |
| Financial income | 75/76B | €166 | €3,772 | +€3,606 | +2,175% |
| Recurring financial income | 75 | €166 | €3,772 | +€3,606 | +2,175% |
| Financial charges | 65/66B | €22 | €320 | +€298 | +1,380% |
| Recurring financial charges | 65 | €22 | €320 | +€298 | +1,380% |
| Profit (loss) for the period before taxes | 9903 | €364,140 | €422,489 | +€58,348 | +16.0% |
| Income taxes | 67/77 | €86,750 | €101,264 | +€14,514 | +16.7% |
| Profit (loss) for the period | 9904 | €277,390 | €321,225 | +€43,834 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €277,390 | €321,225 | +€43,834 | +15.8% |
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 23 October 2026 via checked.be.