BABOON IT: 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 IT
Largest movements
- Receivables within one year +€123,118
up €123,118 (+58.7%), from €209,841 to €332,959
of which Other amounts receivable: +€146,713
- Cash +€41,490
up €41,490 (+162%), from €25,550 to €67,040
mainly Net result for the year (+€196,681) and Current investments (+€33,916)
- Current investments -€33,916
down €33,916 (-46.2%), from €73,365 to €39,449
- Tangible fixed assets -€26,122
down €26,122 (-24.4%), from €106,971 to €80,849
of which Furniture and vehicles: -€24,432
- Reserves +€65,094
up €65,094 (+17.8%), from €366,201 to €431,296
- Tax, wage and social debts +€26,370
up €26,370 (+219%), from €12,057 to €38,428
of which Taxes: +€26,370
- Other debts +€16,757
up €16,757 (+55.2%), from €30,332 to €47,089
- Gross operating margin +€37,141
up €37,141 (+13.4%), from €277,803 to €314,945
- Taxes +€14,306
up €14,306 (+19.0%), from €75,343 to €89,649
- Depreciation +€7,248
up €7,248 (+38.4%), from €18,874 to €26,122
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 | €418,308 | €523,152 | +€104,845 | +25.1% |
| Fixed assets | 21/28 | €106,971 | €80,849 | -€26,122 | -24.4% |
| Tangible fixed assets | 22/27 | €106,971 | €80,849 | -€26,122 | -24.4% |
| Plant, machinery and equipment | 23 | - | €869 | +€869 | |
| Furniture and vehicles | 24 | €91,328 | €66,896 | -€24,432 | -26.8% |
| Other tangible fixed assets | 26 | €15,643 | €13,084 | -€2,559 | -16.4% |
| Current assets | 29/58 | €311,337 | €442,303 | +€130,966 | +42.1% |
| Amounts receivable within one year | 40/41 | €209,841 | €332,959 | +€123,118 | +58.7% |
| Trade receivables | 40 | €35,695 | €12,100 | -€23,595 | -66.1% |
| Other amounts receivable | 41 | €174,146 | €320,859 | +€146,713 | +84.2% |
| Current investments | 50/53 | €73,365 | €39,449 | -€33,916 | -46.2% |
| Cash at bank and in hand | 54/58 | €25,550 | €67,040 | +€41,490 | +162% |
| Deferred charges and accrued income | 490/1 | €2,580 | €2,855 | +€275 | +10.7% |
| Total equity and liabilities | 10/49 | €418,308 | €523,152 | +€104,845 | +25.1% |
| Equity | 10/15 | €372,401 | €437,496 | +€65,094 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €366,201 | €431,296 | +€65,094 | +17.8% |
| Distributable reserves | 133 | €366,201 | €431,296 | +€65,094 | +17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,906 | €85,656 | +€39,750 | +86.6% |
| Amounts payable within one year | 42/48 | €45,906 | €85,656 | +€39,750 | +86.6% |
| Financial debts | 43 | €166 | - | -€166 | |
| Credit institutions | 430/8 | €166 | - | -€166 | |
| Trade debts | 44 | €3,350 | €140 | -€3,210 | -95.8% |
| Suppliers | 440/4 | €3,350 | €140 | -€3,210 | -95.8% |
| Taxes, remuneration and social security | 45 | €12,057 | €38,428 | +€26,370 | +219% |
| Taxes | 450/3 | €12,057 | €38,428 | +€26,370 | +219% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,332 | €47,089 | +€16,757 | +55.2% |
| Non-recurring operating income | 76A | €14,157 | €0 | -€14,157 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,874 | €26,122 | +€7,248 | +38.4% |
| Other operating charges | 640/8 | €1,395 | €671 | -€723 | -51.9% |
| Gross operating margin | 9900 | €277,803 | €314,945 | +€37,141 | +13.4% |
| Operating profit (loss) | 9901 | €257,535 | €288,151 | +€30,616 | +11.9% |
| Financial income | 75/76B | €4,966 | €2,035 | -€2,931 | -59.0% |
| Recurring financial income | 75 | €4,966 | €2,035 | -€2,931 | -59.0% |
| Financial charges | 65/66B | €2,479 | €3,856 | +€1,377 | +55.6% |
| Recurring financial charges | 65 | €2,479 | €3,856 | +€1,377 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €260,023 | €286,331 | +€26,308 | +10.1% |
| Income taxes | 67/77 | €75,343 | €89,649 | +€14,306 | +19.0% |
| Profit (loss) for the period | 9904 | €184,680 | €196,681 | +€12,002 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €184,680 | €196,681 | +€12,002 | +6.5% |
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 14 October 2026 via checked.be.