Babeth Lunettes: 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.
Babeth Lunettes
Largest movements
- Cash +€17,793
up €17,793 (+92.6%), from €19,213 to €37,006
mainly Stocks and contracts (+€17,388) and Depreciation (+€15,907)
- Stocks and contracts -€17,388
down €17,388 (-26.2%), from €66,465 to €49,076
- Tangible fixed assets -€15,907
down €15,907 (-14.8%), from €107,371 to €91,465
of which Other tangible fixed assets: -€14,016
- Receivables within one year -€2,195
down €2,195 (-11.2%), from €19,541 to €17,347
of which Other amounts receivable: -€2,693
- Profit (loss) carried forward -€15,080
down €15,080, from €13,384 to -€1,696
- Trade debts +€13,290
up €13,290 (+38.3%), from €34,744 to €48,035
- Debts after one year -€10,633
down €10,633 (-8.6%), from €123,460 to €112,827
of which Financial debts: -€10,633
- Short-term financial debts -€7,407
no longer reported in 2025 (was €7,407)
- Tax, wage and social debts +€5,179
up €5,179 (+195%), from €2,653 to €7,832
of which Taxes: +€5,179
- Gross operating margin -€21,950
down €21,950 (-73.3%), from €29,931 to €7,982
- Depreciation -€10,920
down €10,920 (-40.7%), from €26,826 to €15,907
- Staff costs -€2,275
no longer reported in 2025 (was €2,275)
- Financial charges +€1,985
up €1,985 (+69.2%), from €2,870 to €4,855
- Write-downs -€1,271
new in 2025: -€1,271
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 | €215,770 | €197,038 | -€18,732 | -8.7% |
| Fixed assets | 21/28 | €107,546 | €91,465 | -€16,082 | -15.0% |
| Tangible fixed assets | 22/27 | €107,371 | €91,465 | -€15,907 | -14.8% |
| Plant, machinery and equipment | 23 | €4,373 | €3,363 | -€1,010 | -23.1% |
| Furniture and vehicles | 24 | €881 | - | -€881 | |
| Other tangible fixed assets | 26 | €102,117 | €88,102 | -€14,016 | -13.7% |
| Financial fixed assets | 28 | €175 | - | -€175 | |
| Current assets | 29/58 | €108,224 | €105,574 | -€2,650 | -2.4% |
| Stocks and contracts in progress | 3 | €66,465 | €49,076 | -€17,388 | -26.2% |
| Stocks | 30/36 | €66,465 | €49,076 | -€17,388 | -26.2% |
| Amounts receivable within one year | 40/41 | €19,541 | €17,347 | -€2,195 | -11.2% |
| Trade receivables | 40 | €4,386 | €4,884 | +€498 | +11.4% |
| Other amounts receivable | 41 | €15,155 | €12,462 | -€2,693 | -17.8% |
| Cash at bank and in hand | 54/58 | €19,213 | €37,006 | +€17,793 | +92.6% |
| Deferred charges and accrued income | 490/1 | €3,006 | €2,145 | -€861 | -28.6% |
| Total equity and liabilities | 10/49 | €215,770 | €197,038 | -€18,732 | -8.7% |
| Equity | 10/15 | €32,792 | €17,712 | -€15,080 | -46.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €808 | €808 | = | 0.0% |
| Distributable reserves | 133 | €808 | €808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,384 | -€1,696 | -€15,080 | |
| Amounts payable | 17/49 | €182,978 | €179,327 | -€3,652 | -2.0% |
| Amounts payable after more than one year | 17 | €123,460 | €112,827 | -€10,633 | -8.6% |
| Financial debts | 170/4 | €96,755 | €86,122 | -€10,633 | -11.0% |
| Other amounts payable | 178/9 | €26,705 | €26,705 | = | 0.0% |
| Amounts payable within one year | 42/48 | €59,519 | €66,500 | +€6,981 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €14,715 | €10,633 | -€4,081 | -27.7% |
| Financial debts | 43 | €7,407 | - | -€7,407 | |
| Credit institutions | 430/8 | €7,407 | - | -€7,407 | |
| Trade debts | 44 | €34,744 | €48,035 | +€13,290 | +38.3% |
| Suppliers | 440/4 | €34,744 | €48,035 | +€13,290 | +38.3% |
| Taxes, remuneration and social security | 45 | €2,653 | €7,832 | +€5,179 | +195% |
| Taxes | 450/3 | €2,653 | €7,832 | +€5,179 | +195% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,275 | - | -€2,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,826 | €15,907 | -€10,920 | -40.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,271 | -€1,271 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €346 | - | -€346 | |
| Other operating charges | 640/8 | €125 | €414 | +€289 | +231% |
| Non-recurring operating charges | 66A | - | €3,975 | +€3,975 | |
| Gross operating margin | 9900 | €29,931 | €7,982 | -€21,950 | -73.3% |
| Operating profit (loss) | 9901 | €359 | -€11,043 | -€11,402 | |
| Financial income | 75/76B | €558 | €1,009 | +€451 | +80.9% |
| Recurring financial income | 75 | €558 | €1,009 | +€451 | +80.9% |
| Financial charges | 65/66B | €2,870 | €4,855 | +€1,985 | +69.2% |
| Recurring financial charges | 65 | €2,870 | €4,855 | +€1,985 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,953 | -€14,889 | -€12,936 | -662% |
| Income taxes | 67/77 | €918 | €191 | -€727 | -79.2% |
| Profit (loss) for the period | 9904 | -€2,871 | -€15,080 | -€12,209 | -425% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,871 | -€15,080 | -€12,209 | -425% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.