BABOR: 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.
BABOR
Largest movements
- Tangible fixed assets -€86,064
down €86,064 (-5.3%), from €1.6m to €1.5m
of which Land and buildings: -€57,675
- Debts after one year -€161,055
down €161,055 (-56.7%), from €284,020 to €122,964
- Other debts +€83,733
up €83,733 (+9.9%), from €848,904 to €932,637
- Accrued charges and deferred income -€33,147
down €33,147 (-93.5%), from €35,456 to €2,309
- Profit (loss) carried forward +€28,013
up €28,013 (+17.6%), from -€159,323 to -€131,310
- Other operating charges +€15,197
up €15,197 (+42.2%), from €36,007 to €51,204
- Gross operating margin +€14,005
up €14,005 (+8.4%), from €166,598 to €180,603
- Financial charges +€5,071
up €5,071 (+49.5%), from €10,250 to €15,321
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 | €1,756,456 | €1,678,064 | -€78,392 | -4.5% |
| Fixed assets | 21/28 | €1,612,906 | €1,526,842 | -€86,064 | -5.3% |
| Tangible fixed assets | 22/27 | €1,612,906 | €1,526,842 | -€86,064 | -5.3% |
| Land and buildings | 22 | €1,442,077 | €1,384,402 | -€57,675 | -4.0% |
| Plant, machinery and equipment | 23 | €170,830 | €142,440 | -€28,390 | -16.6% |
| Current assets | 29/58 | €143,550 | €151,222 | +€7,672 | +5.3% |
| Amounts receivable within one year | 40/41 | €120,000 | €120,000 | = | 0.0% |
| Trade receivables | 40 | €120,000 | €120,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,517 | €2,991 | -€1,527 | -33.8% |
| Deferred charges and accrued income | 490/1 | €19,033 | €28,232 | +€9,199 | +48.3% |
| Total equity and liabilities | 10/49 | €1,756,456 | €1,678,064 | -€78,392 | -4.5% |
| Equity | 10/15 | €428,677 | €456,690 | +€28,013 | +6.5% |
| Contributions | 10/11 | €560,000 | €560,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,000 | €28,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,323 | -€131,310 | +€28,013 | +17.6% |
| Amounts payable | 17/49 | €1,327,779 | €1,221,375 | -€106,405 | -8.0% |
| Amounts payable after more than one year | 17 | €284,020 | €122,964 | -€161,055 | -56.7% |
| Financial debts | 170/4 | €284,020 | €122,964 | -€161,055 | -56.7% |
| Amounts payable within one year | 42/48 | €1,008,304 | €1,096,101 | +€87,798 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €159,400 | €161,055 | +€1,655 | +1.0% |
| Trade debts | 44 | - | €2,409 | +€2,409 | |
| Suppliers | 440/4 | - | €2,409 | +€2,409 | |
| Other amounts payable | 47/48 | €848,904 | €932,637 | +€83,733 | +9.9% |
| Accrued charges and deferred income | 492/3 | €35,456 | €2,309 | -€33,147 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,064 | €86,064 | = | 0.0% |
| Other operating charges | 640/8 | €36,007 | €51,204 | +€15,197 | +42.2% |
| Gross operating margin | 9900 | €166,598 | €180,603 | +€14,005 | +8.4% |
| Operating profit (loss) | 9901 | €44,526 | €43,334 | -€1,192 | -2.7% |
| Financial charges | 65/66B | €10,250 | €15,321 | +€5,071 | +49.5% |
| Recurring financial charges | 65 | €10,250 | €15,321 | +€5,071 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €34,275 | €28,013 | -€6,262 | -18.3% |
| Profit (loss) for the period | 9904 | €34,275 | €28,013 | -€6,262 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,275 | €28,013 | -€6,262 | -18.3% |
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 28 October 2026 via checked.be.