BABELVIN: 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.
BABELVIN
Largest movements
- Tangible fixed assets +€17,746
up €17,746 (+64.4%), from €27,540 to €45,286
of which Furniture and vehicles: +€18,164
- Receivables within one year -€16,097
down €16,097 (-25.6%), from €62,779 to €46,682
of which Trade receivables: -€14,849
- Stocks and contracts +€11,965
up €11,965 (+7.3%), from €162,904 to €174,869
- Cash -€3,790
down €3,790 (-15.5%), from €24,445 to €20,655
mainly Investment in fixed assets (net) (-€29,885) and Stocks and contracts (-€11,965)
- Reserves +€12,000
up €12,000 (+11.4%), from €104,812 to €116,812
of which Distributable reserves: +€12,000
- Tax, wage and social debts -€4,901
down €4,901 (-13.7%), from €35,735 to €30,834
- Other debts +€4,875
up €4,875 (+17.9%), from €27,232 to €32,107
- Current portion of long-term debt -€4,316
down €4,316 (-14.7%), from €29,266 to €24,950
- Taxes -€4,803
down €4,803 (-39.4%), from €12,178 to €7,375
- Financial charges +€2,262
up €2,262 (+36.8%), from €6,150 to €8,412
- Other operating charges +€1,483
up €1,483 (+3.7%), from €40,518 to €42,001
- Financial income -€981
down €981 (-57.7%), from €1,700 to €719
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,353 | €292,186 | +€8,833 | +3.1% |
| Fixed assets | 21/28 | €29,215 | €46,961 | +€17,746 | +60.7% |
| Tangible fixed assets | 22/27 | €27,540 | €45,286 | +€17,746 | +64.4% |
| Furniture and vehicles | 24 | €25,385 | €43,549 | +€18,164 | +71.6% |
| Other tangible fixed assets | 26 | €2,155 | €1,737 | -€418 | -19.4% |
| Financial fixed assets | 28 | €1,675 | €1,675 | = | 0.0% |
| Current assets | 29/58 | €254,138 | €245,225 | -€8,913 | -3.5% |
| Stocks and contracts in progress | 3 | €162,904 | €174,869 | +€11,965 | +7.3% |
| Stocks | 30/36 | €162,904 | €174,869 | +€11,965 | +7.3% |
| Amounts receivable within one year | 40/41 | €62,779 | €46,682 | -€16,097 | -25.6% |
| Trade receivables | 40 | €61,015 | €46,166 | -€14,849 | -24.3% |
| Other amounts receivable | 41 | €1,764 | €516 | -€1,248 | -70.7% |
| Cash at bank and in hand | 54/58 | €24,445 | €20,655 | -€3,790 | -15.5% |
| Deferred charges and accrued income | 490/1 | €4,010 | €3,019 | -€991 | -24.7% |
| Total equity and liabilities | 10/49 | €283,353 | €292,186 | +€8,833 | +3.1% |
| Equity | 10/15 | €140,829 | €153,538 | +€12,709 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,812 | €116,812 | +€12,000 | +11.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €102,952 | €114,952 | +€12,000 | +11.7% |
| Profit (loss) carried forward | 14 | €17,417 | €18,126 | +€709 | +4.1% |
| Amounts payable | 17/49 | €142,524 | €138,648 | -€3,876 | -2.7% |
| Amounts payable after more than one year | 17 | €49,579 | €49,579 | = | 0.0% |
| Financial debts | 170/4 | €49,579 | €49,579 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,945 | €89,069 | -€3,876 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €29,266 | €24,950 | -€4,316 | -14.7% |
| Trade debts | 44 | €712 | €1,178 | +€466 | +65.4% |
| Suppliers | 440/4 | €712 | €1,178 | +€466 | +65.4% |
| Taxes, remuneration and social security | 45 | €35,735 | €30,834 | -€4,901 | -13.7% |
| Taxes | 450/3 | €35,735 | €30,834 | -€4,901 | -13.7% |
| Other amounts payable | 47/48 | €27,232 | €32,107 | +€4,875 | +17.9% |
| Non-recurring operating income | 76A | €3,306 | - | -€3,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,351 | €12,139 | +€788 | +6.9% |
| Other operating charges | 640/8 | €40,518 | €42,001 | +€1,483 | +3.7% |
| Gross operating margin | 9900 | €83,075 | €83,517 | +€442 | +0.5% |
| Operating profit (loss) | 9901 | €31,206 | €29,377 | -€1,829 | -5.9% |
| Financial income | 75/76B | €1,700 | €719 | -€981 | -57.7% |
| Recurring financial income | 75 | €1,700 | €719 | -€981 | -57.7% |
| Financial charges | 65/66B | €6,150 | €8,412 | +€2,262 | +36.8% |
| Recurring financial charges | 65 | €6,150 | €8,412 | +€2,262 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €26,756 | €21,684 | -€5,072 | -19.0% |
| Income taxes | 67/77 | €12,178 | €7,375 | -€4,803 | -39.4% |
| Profit (loss) for the period | 9904 | €14,578 | €14,309 | -€269 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,578 | €14,309 | -€269 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.