BABI: 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.
BABI
Largest movements
- Tangible fixed assets +€106,422
up €106,422 (+10,105%), from €1,053 to €107,475
- Cash +€82,303
up €82,303 (+178%), from €46,292 to €128,595
mainly Trade debts (+€97,672) and Debts after one year (+€57,054)
- Receivables within one year +€6,037
up €6,037 (+21.0%), from €28,725 to €34,762
of which Other amounts receivable: +€5,037
- Trade debts +€97,672
up €97,672 (+469%), from €20,844 to €118,517
- Debts after one year +€57,054
new in 2025: €57,054
- Reserves +€31,841
up €31,841 (+88.2%), from €36,111 to €67,952
- Current portion of long-term debt +€17,946
new in 2025: €17,946
- Tax, wage and social debts -€9,196
down €9,196 (-67.3%), from €13,658 to €4,461
of which Taxes: -€9,214
- Gross operating margin -€3,933
down €3,933 (-8.2%), from €47,987 to €44,054
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 | €76,448 | €271,696 | +€195,248 | +255% |
| Fixed assets | 21/28 | €1,053 | €107,475 | +€106,422 | +10,105% |
| Tangible fixed assets | 22/27 | €1,053 | €107,475 | +€106,422 | +10,105% |
| Furniture and vehicles | 24 | €1,053 | €107,475 | +€106,422 | +10,105% |
| Current assets | 29/58 | €75,395 | €164,221 | +€88,827 | +118% |
| Amounts receivable within one year | 40/41 | €28,725 | €34,762 | +€6,037 | +21.0% |
| Trade receivables | 40 | €28,619 | €29,619 | +€1,000 | +3.5% |
| Other amounts receivable | 41 | €106 | €5,143 | +€5,037 | +4,768% |
| Cash at bank and in hand | 54/58 | €46,292 | €128,595 | +€82,303 | +178% |
| Deferred charges and accrued income | 490/1 | €378 | €865 | +€487 | +129% |
| Total equity and liabilities | 10/49 | €76,448 | €271,696 | +€195,248 | +255% |
| Equity | 10/15 | €38,111 | €69,952 | +€31,841 | +83.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,111 | €67,952 | +€31,841 | +88.2% |
| Distributable reserves | 133 | €36,111 | €67,952 | +€31,841 | +88.2% |
| Amounts payable | 17/49 | €38,337 | €201,744 | +€163,407 | +426% |
| Amounts payable after more than one year | 17 | - | €57,054 | +€57,054 | |
| Financial debts | 170/4 | - | €57,054 | +€57,054 | |
| Amounts payable within one year | 42/48 | €38,337 | €144,690 | +€106,353 | +277% |
| Current portion of amounts payable after more than one year | 42 | - | €17,946 | +€17,946 | |
| Trade debts | 44 | €20,844 | €118,517 | +€97,672 | +469% |
| Suppliers | 440/4 | €20,844 | €118,517 | +€97,672 | +469% |
| Taxes, remuneration and social security | 45 | €13,658 | €4,461 | -€9,196 | -67.3% |
| Taxes | 450/3 | €10,733 | €1,519 | -€9,214 | -85.8% |
| Remuneration and social security | 454/9 | €2,925 | €2,943 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €3,835 | €3,766 | -€69 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €849 | +€92 | +12.1% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €47,987 | €44,054 | -€3,933 | -8.2% |
| Operating profit (loss) | 9901 | €47,230 | €43,077 | -€4,153 | -8.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €0 | €253 | +€252 | +168,240% |
| Recurring financial charges | 65 | €0 | €253 | +€252 | +168,240% |
| Profit (loss) for the period before taxes | 9903 | €47,230 | €42,825 | -€4,405 | -9.3% |
| Income taxes | 67/77 | €11,166 | €10,983 | -€183 | -1.6% |
| Profit (loss) for the period | 9904 | €36,064 | €31,841 | -€4,222 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,064 | €31,841 | -€4,222 | -11.7% |
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 25 October 2026 via checked.be.