BABK: 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.
BABK
Largest movements
- Cash -€11,499
down €11,499 (-96.4%), from €11,932 to €433
mainly Net result for the year (-€23,630) and Receivables within one year (-€7,909)
- Receivables within one year +€7,909
up €7,909 (+84.7%), from €9,341 to €17,250
- Deferred charges and accrued income -€538
down €538 (-65.9%), from €817 to €279
- Profit (loss) carried forward -€23,630
down €23,630, from €249 to -€23,381
- Trade debts +€10,668
up €10,668 (+517.6%), from €2,061 to €12,729
- Tax, wage and social debts +€8,676
up €8,676 (+137.9%), from €6,293 to €14,969
of which Remuneration and social security: +€9,469
- Staff costs +€12,066
new in 2024: €12,066
- Gross operating margin -€7,120
down €7,120, from €1,138 to -€5,982
- Other operating charges +€3,990
up €3,990 (+514.8%), from €775 to €4,765
- Financial charges +€803
up €803 (+5353.3%), from €15 to €818
- Taxes -€99
no longer reported in 2024 (was €99)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,090 | €17,962 | -€4,128 | -18.7% |
| Current assets | 29/58 | €22,090 | €17,962 | -€4,128 | -18.7% |
| Amounts receivable within one year | 40/41 | €9,341 | €17,250 | +€7,909 | +84.7% |
| Trade receivables | 40 | €9,341 | €17,250 | +€7,909 | +84.7% |
| Cash at bank and in hand | 54/58 | €11,932 | €433 | -€11,499 | -96.4% |
| Deferred charges and accrued income | 490/1 | €817 | €279 | -€538 | -65.9% |
| Total equity and liabilities | 10/49 | €22,090 | €17,962 | -€4,128 | -18.7% |
| Equity | 10/15 | €13,249 | -€10,381 | -€23,630 | |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249 | -€23,381 | -€23,630 | |
| Amounts payable | 17/49 | €8,841 | €28,343 | +€19,502 | +220.6% |
| Amounts payable within one year | 42/48 | €8,802 | €28,343 | +€19,541 | +222.0% |
| Trade debts | 44 | €2,061 | €12,729 | +€10,668 | +517.6% |
| Suppliers | 440/4 | €2,061 | €12,729 | +€10,668 | +517.6% |
| Taxes, remuneration and social security | 45 | €6,293 | €14,969 | +€8,676 | +137.9% |
| Taxes | 450/3 | €4,293 | €3,500 | -€793 | -18.5% |
| Remuneration and social security | 454/9 | €2,000 | €11,469 | +€9,469 | +473.5% |
| Other amounts payable | 47/48 | €448 | €645 | +€197 | +44.0% |
| Accrued charges and deferred income | 492/3 | €39 | - | -€39 | |
| Remuneration, social security and pensions | 62 | - | €12,066 | +€12,066 | |
| Other operating charges | 640/8 | €775 | €4,765 | +€3,990 | +514.8% |
| Gross operating margin | 9900 | €1,138 | -€5,982 | -€7,120 | |
| Operating profit (loss) | 9901 | €363 | -€22,813 | -€23,176 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €15 | €818 | +€803 | +5353.3% |
| Recurring financial charges | 65 | €15 | €818 | +€803 | +5353.3% |
| Profit (loss) for the period before taxes | 9903 | €348 | -€23,630 | -€23,978 | |
| Income taxes | 67/77 | €99 | - | -€99 | |
| Profit (loss) for the period | 9904 | €249 | -€23,630 | -€23,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €249 | -€23,630 | -€23,879 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.