Babelniño: 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.
Babelniño
Largest movements
- Receivables within one year +€132,772
up €132,772 (+658%), from €20,185 to €152,957
of which Other amounts receivable: +€104,025
- Cash -€47,958
down €47,958 (-39.5%), from €121,313 to €73,355
mainly Receivables within one year (-€132,772) and Debts after one year (-€30,183)
- Tangible fixed assets -€17,648
down €17,648 (-4.0%), from €436,022 to €418,374
of which Land and buildings: -€10,010
- Trade debts +€63,603
up €63,603 (+523%), from €12,172 to €75,775
- Tax, wage and social debts +€34,398
up €34,398 (+94.1%), from €36,556 to €70,953
of which Remuneration and social security: +€30,199
- Debts after one year -€30,183
down €30,183 (-7.8%), from €388,484 to €358,301
of which Financial debts: -€22,571
- Staff costs +€119,775
up €119,775 (+35.0%), from €342,165 to €461,940
- Gross operating margin +€24,728
up €24,728 (+4.5%), from €547,764 to €572,492
- Taxes -€13,092
down €13,092 (-75.2%), from €17,421 to €4,329
- Other operating charges -€13,015
down €13,015 (-19.9%), from €65,442 to €52,427
- Financial charges -€8,758
down €8,758 (-35.9%), from €24,393 to €15,634
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 | €596,037 | €664,429 | +€68,392 | +11.5% |
| Fixed assets | 21/28 | €450,482 | €430,334 | -€20,148 | -4.5% |
| Intangible fixed assets | 21 | €9,166 | €6,666 | -€2,500 | -27.3% |
| Tangible fixed assets | 22/27 | €436,022 | €418,374 | -€17,648 | -4.0% |
| Land and buildings | 22 | €393,597 | €383,586 | -€10,010 | -2.5% |
| Plant, machinery and equipment | 23 | €1,178 | - | -€1,178 | |
| Furniture and vehicles | 24 | €8,041 | €4,911 | -€3,130 | -38.9% |
| Other tangible fixed assets | 26 | €33,207 | €29,877 | -€3,330 | -10.0% |
| Financial fixed assets | 28 | €5,294 | €5,294 | = | 0.0% |
| Current assets | 29/58 | €145,555 | €234,095 | +€88,540 | +60.8% |
| Stocks and contracts in progress | 3 | €3,651 | €3,093 | -€558 | -15.3% |
| Stocks | 30/36 | €3,651 | €3,093 | -€558 | -15.3% |
| Amounts receivable within one year | 40/41 | €20,185 | €152,957 | +€132,772 | +658% |
| Trade receivables | 40 | €8,642 | €37,389 | +€28,747 | +333% |
| Other amounts receivable | 41 | €11,543 | €115,568 | +€104,025 | +901% |
| Cash at bank and in hand | 54/58 | €121,313 | €73,355 | -€47,958 | -39.5% |
| Deferred charges and accrued income | 490/1 | €405 | €4,690 | +€4,285 | +1,057% |
| Total equity and liabilities | 10/49 | €596,037 | €664,429 | +€68,392 | +11.5% |
| Equity | 10/15 | €134,409 | €135,457 | +€1,048 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,657 | €1,657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,657 | €1,657 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,657 | €1,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,752 | €113,800 | +€1,048 | +0.9% |
| Amounts payable | 17/49 | €461,628 | €528,972 | +€67,344 | +14.6% |
| Amounts payable after more than one year | 17 | €388,484 | €358,301 | -€30,183 | -7.8% |
| Financial debts | 170/4 | €320,338 | €297,768 | -€22,571 | -7.0% |
| Other amounts payable | 178/9 | €68,146 | €60,534 | -€7,612 | -11.2% |
| Amounts payable within one year | 42/48 | €73,144 | €170,671 | +€97,527 | +133% |
| Current portion of amounts payable after more than one year | 42 | €24,416 | €23,480 | -€936 | -3.8% |
| Trade debts | 44 | €12,172 | €75,775 | +€63,603 | +523% |
| Suppliers | 440/4 | €12,172 | €75,775 | +€63,603 | +523% |
| Taxes, remuneration and social security | 45 | €36,556 | €70,953 | +€34,398 | +94.1% |
| Taxes | 450/3 | €7,574 | €11,772 | +€4,198 | +55.4% |
| Remuneration and social security | 454/9 | €28,982 | €59,181 | +€30,199 | +104% |
| Other amounts payable | 47/48 | - | €464 | +€464 | |
| Non-recurring operating income | 76A | - | €6,275 | +€6,275 | |
| Remuneration, social security and pensions | 62 | €342,165 | €461,940 | +€119,775 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,621 | €37,135 | -€5,486 | -12.9% |
| Other operating charges | 640/8 | €65,442 | €52,427 | -€13,015 | -19.9% |
| Gross operating margin | 9900 | €547,764 | €572,492 | +€24,728 | +4.5% |
| Operating profit (loss) | 9901 | €97,537 | €20,990 | -€76,547 | -78.5% |
| Financial income | 75/76B | €88 | €21 | -€67 | -76.1% |
| Recurring financial income | 75 | €88 | €21 | -€67 | -76.1% |
| Financial charges | 65/66B | €24,393 | €15,634 | -€8,758 | -35.9% |
| Recurring financial charges | 65 | €24,393 | €15,634 | -€8,758 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €73,233 | €5,377 | -€67,856 | -92.7% |
| Income taxes | 67/77 | €17,421 | €4,329 | -€13,092 | -75.2% |
| Profit (loss) for the period | 9904 | €55,811 | €1,048 | -€54,763 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,811 | €1,048 | -€54,763 | -98.1% |
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 15 October 2026 via checked.be.