BABOON: 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.
BABOON
Largest movements
- Receivables within one year -€13,810
down €13,810 (-25.8%), from €53,630 to €39,820
of which Other amounts receivable: -€10,180
- Cash +€12,013
up €12,013 (+19.6%), from €61,262 to €73,275
mainly Other debts (+€100,405) and Net result for the year (+€21,690)
- Other debts +€100,405
up €100,405 (+1186.4%), from €8,463 to €108,868
- Reserves -€78,310
down €78,310 (-98.9%), from €79,221 to €911
- Trade debts -€15,592
down €15,592 (-97.3%), from €16,018 to €426
- Tax, wage and social debts -€8,078
down €8,078 (-41.6%), from €19,419 to €11,341
- Gross operating margin -€2,547
down €2,547 (-7.6%), from €33,646 to €31,099
- Financial income -€1,935
down €1,935 (-97.8%), from €1,978 to €43
- Depreciation +€1,691
up €1,691 (+329.0%), from €514 to €2,205
- Taxes -€1,095
down €1,095 (-13.7%), from €7,975 to €6,880
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.
Cash bridge derived
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 | €133,121 | €131,546 | -€1,575 | -1.2% |
| Fixed assets | 21/28 | €16,251 | €16,217 | -€34 | -0.2% |
| Tangible fixed assets | 22/27 | €16,251 | €16,217 | -€34 | -0.2% |
| Furniture and vehicles | 24 | €2,389 | €1,734 | -€655 | -27.4% |
| Other tangible fixed assets | 26 | €13,862 | €14,483 | +€621 | +4.5% |
| Current assets | 29/58 | €116,870 | €115,329 | -€1,541 | -1.3% |
| Amounts receivable within one year | 40/41 | €53,630 | €39,820 | -€13,810 | -25.8% |
| Trade receivables | 40 | €3,630 | - | -€3,630 | |
| Other amounts receivable | 41 | €50,000 | €39,820 | -€10,180 | -20.4% |
| Cash at bank and in hand | 54/58 | €61,262 | €73,275 | +€12,013 | +19.6% |
| Deferred charges and accrued income | 490/1 | €1,978 | €2,234 | +€256 | +12.9% |
| Total equity and liabilities | 10/49 | €133,121 | €131,546 | -€1,575 | -1.2% |
| Equity | 10/15 | €89,221 | €10,911 | -€78,310 | -87.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €79,221 | €911 | -€78,310 | -98.9% |
| Distributable reserves | 133 | €79,221 | €911 | -€78,310 | -98.9% |
| Amounts payable | 17/49 | €43,900 | €120,635 | +€76,735 | +174.8% |
| Amounts payable within one year | 42/48 | €43,900 | €120,635 | +€76,735 | +174.8% |
| Trade debts | 44 | €16,018 | €426 | -€15,592 | -97.3% |
| Suppliers | 440/4 | €16,018 | €426 | -€15,592 | -97.3% |
| Taxes, remuneration and social security | 45 | €19,419 | €11,341 | -€8,078 | -41.6% |
| Taxes | 450/3 | €19,419 | €11,341 | -€8,078 | -41.6% |
| Other amounts payable | 47/48 | €8,463 | €108,868 | +€100,405 | +1186.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514 | €2,205 | +€1,691 | +329.0% |
| Other operating charges | 640/8 | €333 | €144 | -€189 | -56.8% |
| Gross operating margin | 9900 | €33,646 | €31,099 | -€2,547 | -7.6% |
| Operating profit (loss) | 9901 | €32,799 | €28,750 | -€4,049 | -12.3% |
| Financial income | 75/76B | €1,978 | €43 | -€1,935 | -97.8% |
| Recurring financial income | 75 | €1,978 | €43 | -€1,935 | -97.8% |
| Financial charges | 65/66B | €59 | €223 | +€164 | +278.0% |
| Recurring financial charges | 65 | €59 | €223 | +€164 | +278.0% |
| Profit (loss) for the period before taxes | 9903 | €34,718 | €28,570 | -€6,148 | -17.7% |
| Income taxes | 67/77 | €7,975 | €6,880 | -€1,095 | -13.7% |
| Profit (loss) for the period | 9904 | €26,743 | €21,690 | -€5,053 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,743 | €21,690 | -€5,053 | -18.9% |
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 10 October 2026 via checked.be.