BABLU: 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.
BABLU
Largest movements
- Stocks and contracts +€105,430
up €105,430 (+163.3%), from €64,570 to €170,000
- Cash -€36,787
down €36,787 (-31.5%), from €116,785 to €79,997
mainly Stocks and contracts (-€105,430) and Other debts (-€42,561)
- Receivables within one year -€20,105
down €20,105 (-22.1%), from €91,034 to €70,929
- Tangible fixed assets +€16,524
up €16,524 (+204.9%), from €8,063 to €24,587
of which Land and buildings: +€16,208
- Trade debts +€70,217
up €70,217 (+1268.7%), from €5,535 to €75,752
- Other debts -€42,561
no longer reported in 2024 (was €42,561)
- Tax, wage and social debts +€36,721
up €36,721 (+39.0%), from €94,058 to €130,778
of which Taxes: +€32,601
- Profit (loss) carried forward +€4,394
up €4,394 (+4.0%), from €109,853 to €114,247
- Debts after one year -€3,570
no longer reported in 2024 (was €3,570)
- Gross operating margin -€75,786
down €75,786 (-57.7%), from €131,367 to €55,581
- Staff costs -€8,978
down €8,978 (-22.3%), from €40,305 to €31,327
- Depreciation -€5,855
down €5,855 (-66.8%), from €8,760 to €2,905
- Financial charges -€3,170
down €3,170 (-92.8%), from €3,416 to €246
- Other operating charges +€2,284
up €2,284 (+23.0%), from €9,924 to €12,208
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 | €284,452 | €348,513 | +€64,061 | +22.5% |
| Fixed assets | 21/28 | €12,063 | €27,587 | +€15,524 | +128.7% |
| Intangible fixed assets | 21 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Tangible fixed assets | 22/27 | €8,063 | €24,587 | +€16,524 | +204.9% |
| Land and buildings | 22 | - | €16,208 | +€16,208 | |
| Plant, machinery and equipment | 23 | €8,063 | €8,379 | +€316 | +3.9% |
| Current assets | 29/58 | €272,389 | €320,926 | +€48,537 | +17.8% |
| Stocks and contracts in progress | 3 | €64,570 | €170,000 | +€105,430 | +163.3% |
| Stocks | 30/36 | €64,570 | €170,000 | +€105,430 | +163.3% |
| Amounts receivable within one year | 40/41 | €91,034 | €70,929 | -€20,105 | -22.1% |
| Other amounts receivable | 41 | €91,034 | €70,929 | -€20,105 | -22.1% |
| Cash at bank and in hand | 54/58 | €116,785 | €79,997 | -€36,787 | -31.5% |
| Total equity and liabilities | 10/49 | €284,452 | €348,513 | +€64,061 | +22.5% |
| Equity | 10/15 | €134,018 | €138,413 | +€4,394 | +3.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,165 | €4,165 | = | 0.0% |
| Distributable reserves | 133 | €4,165 | €4,165 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,853 | €114,247 | +€4,394 | +4.0% |
| Amounts payable | 17/49 | €150,434 | €210,100 | +€59,667 | +39.7% |
| Amounts payable after more than one year | 17 | €3,570 | - | -€3,570 | |
| Financial debts | 170/4 | €3,570 | - | -€3,570 | |
| Amounts payable within one year | 42/48 | €146,864 | €210,100 | +€63,237 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €4,710 | €3,570 | -€1,140 | -24.2% |
| Trade debts | 44 | €5,535 | €75,752 | +€70,217 | +1268.7% |
| Suppliers | 440/4 | €5,535 | €75,752 | +€70,217 | +1268.7% |
| Taxes, remuneration and social security | 45 | €94,058 | €130,778 | +€36,721 | +39.0% |
| Taxes | 450/3 | €81,401 | €114,002 | +€32,601 | +40.1% |
| Remuneration and social security | 454/9 | €12,656 | €16,776 | +€4,120 | +32.5% |
| Other amounts payable | 47/48 | €42,561 | - | -€42,561 | |
| Remuneration, social security and pensions | 62 | €40,305 | €31,327 | -€8,978 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,760 | €2,905 | -€5,855 | -66.8% |
| Other operating charges | 640/8 | €9,924 | €12,208 | +€2,284 | +23.0% |
| Gross operating margin | 9900 | €131,367 | €55,581 | -€75,786 | -57.7% |
| Operating profit (loss) | 9901 | €72,377 | €9,140 | -€63,237 | -87.4% |
| Financial charges | 65/66B | €3,416 | €246 | -€3,170 | -92.8% |
| Recurring financial charges | 65 | €3,416 | €246 | -€3,170 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | €68,961 | €8,894 | -€60,067 | -87.1% |
| Income taxes | 67/77 | €6,650 | €4,500 | -€2,150 | -32.3% |
| Profit (loss) for the period | 9904 | €62,311 | €4,394 | -€57,917 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,311 | €4,394 | -€57,917 | -92.9% |
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 28 September 2026 via checked.be.