BABO CONSULT: 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.
BABO CONSULT
Largest movements
- Receivables within one year +€14,503
up €14,503 (+35.0%), from €41,495 to €55,998
of which Trade receivables: +€12,503
- Tangible fixed assets +€11,968
up €11,968 (+380%), from €3,153 to €15,120
- Receivables after one year -€8,000
down €8,000 (-100%), from €8,000 to €0
- Other debts +€54,564
up €54,564 (+834%), from €6,544 to €61,108
- Profit (loss) carried forward -€25,226
down €25,226 (-1,894%), from -€1,332 to -€26,557
- Reserves -€12,000
down €12,000 (-41.6%), from €28,816 to €16,816
- Trade debts +€1,425
up €1,425 (+47.2%), from €3,018 to €4,443
- Tax, wage and social debts -€841
down €841 (-20.0%), from €4,213 to €3,371
- Gross operating margin -€28,768
down €28,768, from €5,243 to -€23,524
- Financial charges -€2,505
down €2,505 (-95.2%), from €2,633 to €128
- Taxes -€1,417
down €1,417 (-100%), from €1,417 to €0
- Financial income -€912
down €912 (-92.8%), from €982 to €70
- Depreciation +€911
up €911 (+916%), from €100 to €1,011
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 | €53,658 | €71,580 | +€17,922 | +33.4% |
| Fixed assets | 21/28 | €3,153 | €15,120 | +€11,968 | +380% |
| Tangible fixed assets | 22/27 | €3,153 | €15,120 | +€11,968 | +380% |
| Plant, machinery and equipment | 23 | €3,153 | €15,120 | +€11,968 | +380% |
| Current assets | 29/58 | €50,505 | €56,460 | +€5,954 | +11.8% |
| Amounts receivable after more than one year | 29 | €8,000 | €0 | -€8,000 | -100% |
| Other amounts receivable | 291 | €8,000 | €0 | -€8,000 | -100% |
| Amounts receivable within one year | 40/41 | €41,495 | €55,998 | +€14,503 | +35.0% |
| Trade receivables | 40 | €41,495 | €53,998 | +€12,503 | +30.1% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €806 | €253 | -€553 | -68.6% |
| Deferred charges and accrued income | 490/1 | €204 | €209 | +€5 | +2.3% |
| Total equity and liabilities | 10/49 | €53,658 | €71,580 | +€17,922 | +33.4% |
| Equity | 10/15 | €39,884 | €2,658 | -€37,226 | -93.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,816 | €16,816 | -€12,000 | -41.6% |
| Distributable reserves | 133 | €28,816 | €16,816 | -€12,000 | -41.6% |
| Profit (loss) carried forward | 14 | -€1,332 | -€26,557 | -€25,226 | -1,894% |
| Amounts payable | 17/49 | €13,774 | €68,922 | +€55,148 | +400% |
| Amounts payable within one year | 42/48 | €13,774 | €68,922 | +€55,148 | +400% |
| Trade debts | 44 | €3,018 | €4,443 | +€1,425 | +47.2% |
| Suppliers | 440/4 | €3,018 | €4,443 | +€1,425 | +47.2% |
| Taxes, remuneration and social security | 45 | €4,213 | €3,371 | -€841 | -20.0% |
| Taxes | 450/3 | €4,213 | €3,371 | -€841 | -20.0% |
| Other amounts payable | 47/48 | €6,544 | €61,108 | +€54,564 | +834% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €1,011 | +€911 | +916% |
| Other operating charges | 640/8 | €669 | €633 | -€36 | -5.4% |
| Gross operating margin | 9900 | €5,243 | -€23,524 | -€28,768 | |
| Operating profit (loss) | 9901 | €4,474 | -€25,169 | -€29,643 | |
| Financial income | 75/76B | €982 | €70 | -€912 | -92.8% |
| Recurring financial income | 75 | €982 | €70 | -€912 | -92.8% |
| Financial charges | 65/66B | €2,633 | €128 | -€2,505 | -95.2% |
| Recurring financial charges | 65 | €2,633 | €128 | -€2,505 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €2,824 | -€25,226 | -€28,050 | |
| Income taxes | 67/77 | €1,417 | €0 | -€1,417 | -100% |
| Profit (loss) for the period | 9904 | €1,407 | -€25,226 | -€26,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,407 | -€25,226 | -€26,633 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.