BABET: 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.
BABET
Largest movements
- Receivables within one year +€281,964
up €281,964 (+31.9%), from €883,080 to €1.2m
of which Other amounts receivable: +€300,114
- Cash -€160,117
down €160,117 (-45.4%), from €352,920 to €192,803
mainly Contributions, distributions and other (-€921,063) and Receivables within one year (-€281,964)
- Other debts +€710,810
up €710,810 (+338.1%), from €210,253 to €921,063
- Reserves -€667,442
down €667,442 (-57.1%), from €1.2m to €500,960
of which Distributable reserves: -€667,442
- Tax, wage and social debts +€46,974
up €46,974 (+243.8%), from €19,271 to €66,246
- Gross operating margin +€356,392
up €356,392 (+1241.2%), from €28,714 to €385,106
- Taxes +€101,560
up €101,560 (+625.8%), from €16,230 to €117,790
- Other operating charges -€8,187
down €8,187 (-72.4%), from €11,301 to €3,114
- Financial income -€6,945
down €6,945 (-29.9%), from €23,256 to €16,311
of which Financial income: -€6,945
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,409,336 | €1,512,550 | +€103,214 | +7.3% |
| Fixed assets | 21/28 | €58,910 | €54,703 | -€4,207 | -7.1% |
| Tangible fixed assets | 22/27 | €58,910 | €54,703 | -€4,207 | -7.1% |
| Plant, machinery and equipment | 23 | €3,614 | €2,970 | -€644 | -17.8% |
| Furniture and vehicles | 24 | €25,357 | €16,547 | -€8,810 | -34.7% |
| Other tangible fixed assets | 26 | €29,939 | €35,186 | +€5,246 | +17.5% |
| Current assets | 29/58 | €1,350,426 | €1,457,847 | +€107,421 | +8.0% |
| Amounts receivable within one year | 40/41 | €883,080 | €1,165,044 | +€281,964 | +31.9% |
| Trade receivables | 40 | €61,710 | €43,560 | -€18,150 | -29.4% |
| Other amounts receivable | 41 | €821,370 | €1,121,484 | +€300,114 | +36.5% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €352,920 | €192,803 | -€160,117 | -45.4% |
| Deferred charges and accrued income | 490/1 | €14,425 | €0 | -€14,425 | -100.0% |
| Total equity and liabilities | 10/49 | €1,409,336 | €1,512,550 | +€103,214 | +7.3% |
| Equity | 10/15 | €1,174,602 | €507,160 | -€667,442 | -56.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,168,402 | €500,960 | -€667,442 | -57.1% |
| Tax-exempt reserves | 132 | €2,452 | €2,452 | = | 0.0% |
| Distributable reserves | 133 | €1,165,951 | €498,509 | -€667,442 | -57.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €234,733 | €1,005,389 | +€770,656 | +328.3% |
| Amounts payable within one year | 42/48 | €234,733 | €1,005,389 | +€770,656 | +328.3% |
| Financial debts | 43 | €65 | €13,215 | +€13,150 | +20146.5% |
| Credit institutions | 430/8 | €65 | €13,215 | +€13,150 | +20146.5% |
| Trade debts | 44 | €5,144 | €4,866 | -€278 | -5.4% |
| Suppliers | 440/4 | €5,144 | €4,866 | -€278 | -5.4% |
| Taxes, remuneration and social security | 45 | €19,271 | €66,246 | +€46,974 | +243.8% |
| Taxes | 450/3 | €19,271 | €66,246 | +€46,974 | +243.8% |
| Other amounts payable | 47/48 | €210,253 | €921,063 | +€710,810 | +338.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,407 | €23,397 | +€2,990 | +14.7% |
| Other operating charges | 640/8 | €11,301 | €3,114 | -€8,187 | -72.4% |
| Gross operating margin | 9900 | €28,714 | €385,106 | +€356,392 | +1241.2% |
| Operating profit (loss) | 9901 | -€2,993 | €358,595 | +€361,589 | |
| Financial income | 75/76B | €23,256 | €16,311 | -€6,945 | -29.9% |
| Recurring financial income | 75 | €23,256 | €16,311 | -€6,945 | -29.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €3,833 | €3,495 | -€338 | -8.8% |
| Recurring financial charges | 65 | €3,833 | €3,495 | -€338 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €16,430 | €371,411 | +€354,981 | +2160.6% |
| Income taxes | 67/77 | €16,230 | €117,790 | +€101,560 | +625.8% |
| Profit (loss) for the period | 9904 | €200 | €253,621 | +€253,421 | +126888.4% |
| Profit (loss) for the period to be appropriated | 9905 | €200 | €253,621 | +€253,421 | +126888.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.