BABIAN: 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.
BABIAN
Largest movements
- Receivables within one year -€1,857
down €1,857 (-63.2%), from €2,936 to €1,079
- Cash +€1,548
up €1,548 (+25.4%), from €6,092 to €7,640
mainly Net result for the year (+€4,864) and Receivables within one year (+€1,857)
- Tangible fixed assets -€1,029
down €1,029 (-2.1%), from €48,074 to €47,045
of which Plant, machinery and equipment: -€1,029
- Debts after one year -€6,201
down €6,201 (-40.8%), from €15,192 to €8,991
- Reserves +€4,256
up €4,256 (+11.9%), from €35,874 to €40,130
of which Distributable reserves: +€4,256
- Profit (loss) carried forward +€607
up €607, from -€607 to €0
- Gross operating margin +€731
up €731 (+8.3%), from €8,764 to €9,494
- Financial charges -€599
down €599 (-88.9%), from €674 to €75
- Taxes -€112
down €112 (-7.2%), from €1,562 to €1,450
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 | €57,126 | €55,788 | -€1,338 | -2.3% |
| Fixed assets | 21/28 | €48,074 | €47,045 | -€1,029 | -2.1% |
| Tangible fixed assets | 22/27 | €48,074 | €47,045 | -€1,029 | -2.1% |
| Land and buildings | 22 | €44,250 | €44,250 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,824 | €2,795 | -€1,029 | -26.9% |
| Current assets | 29/58 | €9,052 | €8,743 | -€309 | -3.4% |
| Amounts receivable after more than one year | 29 | €25 | €25 | = | 0.0% |
| Trade receivables | 290 | €25 | €25 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,936 | €1,079 | -€1,857 | -63.2% |
| Other amounts receivable | 41 | €2,936 | €1,079 | -€1,857 | -63.2% |
| Cash at bank and in hand | 54/58 | €6,092 | €7,640 | +€1,548 | +25.4% |
| Total equity and liabilities | 10/49 | €57,126 | €55,788 | -€1,338 | -2.3% |
| Equity | 10/15 | €41,463 | €46,327 | +€4,864 | +11.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €35,874 | €40,130 | +€4,256 | +11.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,014 | €38,270 | +€4,256 | +12.5% |
| Profit (loss) carried forward | 14 | -€607 | €0 | +€607 | |
| Amounts payable | 17/49 | €15,662 | €9,461 | -€6,201 | -39.6% |
| Amounts payable after more than one year | 17 | €15,192 | €8,991 | -€6,201 | -40.8% |
| Other amounts payable | 178/9 | €15,192 | €8,991 | -€6,201 | -40.8% |
| Amounts payable within one year | 42/48 | €470 | €470 | -€0 | 0.0% |
| Trade debts | 44 | €290 | €278 | -€12 | -4.1% |
| Suppliers | 440/4 | €290 | €278 | -€12 | -4.1% |
| Taxes, remuneration and social security | 45 | €180 | €192 | +€12 | +6.6% |
| Taxes | 450/3 | €180 | €192 | +€12 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,029 | €1,029 | = | 0.0% |
| Other operating charges | 640/8 | €2,079 | €2,077 | -€2 | -0.1% |
| Gross operating margin | 9900 | €8,764 | €9,494 | +€731 | +8.3% |
| Operating profit (loss) | 9901 | €5,656 | €6,389 | +€733 | +13.0% |
| Financial charges | 65/66B | €674 | €75 | -€599 | -88.9% |
| Recurring financial charges | 65 | €674 | €75 | -€599 | -88.9% |
| Profit (loss) for the period before taxes | 9903 | €4,982 | €6,314 | +€1,331 | +26.7% |
| Income taxes | 67/77 | €1,562 | €1,450 | -€112 | -7.2% |
| Profit (loss) for the period | 9904 | €3,420 | €4,864 | +€1,444 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,420 | €4,864 | +€1,444 | +42.2% |
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 17 October 2026 via checked.be.