BABERIC: 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.
BABERIC
Largest movements
- Receivables within one year -€202,566
down €202,566 (-63.4%), from €319,606 to €117,040
of which Other amounts receivable: -€186,963
- Tangible fixed assets -€43,699
down €43,699 (-5.9%), from €743,112 to €699,413
of which Land and buildings: -€38,489
- Cash -€19,813
down €19,813 (-68.2%), from €29,035 to €9,222
mainly Other debts (-€102,272) and Net result for the year (-€86,317)
- Other debts -€102,272
down €102,272 (-34.7%), from €294,526 to €192,253
- Profit (loss) carried forward -€86,317
down €86,317 (-75.9%), from -€113,727 to -€200,044
- Current portion of long-term debt -€63,289
down €63,289 (-86.1%), from €73,522 to €10,233
- Provisions -€112,150
down €112,150 (-100.0%), from €112,150 to €0
- Financial charges +€70,310
up €70,310 (+1604.8%), from €4,381 to €74,691
- Gross operating margin -€8,245
down €8,245 (-15.5%), from €53,049 to €44,805
- Depreciation +€5,155
up €5,155 (+11.5%), from €44,671 to €49,826
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 | €1,161,257 | €895,179 | -€266,077 | -22.9% |
| Fixed assets | 21/28 | €812,616 | €768,917 | -€43,699 | -5.4% |
| Tangible fixed assets | 22/27 | €743,112 | €699,413 | -€43,699 | -5.9% |
| Land and buildings | 22 | €694,200 | €655,711 | -€38,489 | -5.5% |
| Furniture and vehicles | 24 | €521 | €6,154 | +€5,633 | +1081.2% |
| Leasing and similar rights | 25 | €48,391 | €37,548 | -€10,843 | -22.4% |
| Financial fixed assets | 28 | €69,504 | €69,504 | = | 0.0% |
| Current assets | 29/58 | €348,641 | €126,262 | -€222,379 | -63.8% |
| Amounts receivable within one year | 40/41 | €319,606 | €117,040 | -€202,566 | -63.4% |
| Trade receivables | 40 | €44,606 | €29,004 | -€15,602 | -35.0% |
| Other amounts receivable | 41 | €275,000 | €88,037 | -€186,963 | -68.0% |
| Cash at bank and in hand | 54/58 | €29,035 | €9,222 | -€19,813 | -68.2% |
| Total equity and liabilities | 10/49 | €1,161,257 | €895,179 | -€266,077 | -22.9% |
| Equity | 10/15 | €743,522 | €657,205 | -€86,317 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €851,049 | €851,049 | = | 0.0% |
| Distributable reserves | 133 | €851,049 | €851,049 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,727 | -€200,044 | -€86,317 | -75.9% |
| Amounts payable | 17/49 | €417,735 | €237,974 | -€179,761 | -43.0% |
| Amounts payable after more than one year | 17 | €38,777 | €28,545 | -€10,233 | -26.4% |
| Financial debts | 170/4 | €38,777 | €28,545 | -€10,233 | -26.4% |
| Amounts payable within one year | 42/48 | €378,957 | €209,429 | -€169,528 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €73,522 | €10,233 | -€63,289 | -86.1% |
| Trade debts | 44 | €447 | €1,709 | +€1,261 | +282.0% |
| Suppliers | 440/4 | €447 | €1,709 | +€1,261 | +282.0% |
| Taxes, remuneration and social security | 45 | €10,462 | €5,235 | -€5,227 | -50.0% |
| Taxes | 450/3 | €10,462 | €5,235 | -€5,227 | -50.0% |
| Other amounts payable | 47/48 | €294,526 | €192,253 | -€102,272 | -34.7% |
| Non-recurring operating income | 76A | €2,738 | €0 | -€2,738 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,671 | €49,826 | +€5,155 | +11.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €112,150 | €0 | -€112,150 | -100.0% |
| Other operating charges | 640/8 | €6,766 | €6,419 | -€346 | -5.1% |
| Gross operating margin | 9900 | €53,049 | €44,805 | -€8,245 | -15.5% |
| Operating profit (loss) | 9901 | -€110,537 | -€11,441 | +€99,097 | +89.7% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €4,381 | €74,691 | +€70,310 | +1604.8% |
| Recurring financial charges | 65 | €4,381 | €74,691 | +€70,310 | +1604.8% |
| Profit (loss) for the period before taxes | 9903 | -€114,915 | -€86,131 | +€28,783 | +25.0% |
| Income taxes | 67/77 | €277 | €185 | -€91 | -33.0% |
| Profit (loss) for the period | 9904 | -€115,191 | -€86,317 | +€28,875 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,191 | -€86,317 | +€28,875 | +25.1% |
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 7 October 2026 via checked.be.