BABOUCHE: 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.
BABOUCHE
Largest movements
- Receivables within one year -€10,721
no longer reported in 2026 (was €10,721)
- Deferred charges and accrued income -€7,800
no longer reported in 2026 (was €7,800)
- Accrued charges and deferred income -€42,577
down €42,577 (-6.0%), from €708,521 to €665,944
- Profit (loss) carried forward +€24,459
up €24,459 (+4.1%), from -€600,137 to -€575,679
- Gross operating margin -€6,554
down €6,554 (-18.5%), from €35,460 to €28,906
- Other operating charges +€583
up €583 (+15.7%), from €3,711 to €4,294
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,334 | €316,215 | -€18,119 | -5.4% |
| Fixed assets | 21/28 | €305,756 | €305,756 | = | 0.0% |
| Tangible fixed assets | 22/27 | €305,756 | €305,756 | = | 0.0% |
| Land and buildings | 22 | €271,847 | €271,847 | = | 0.0% |
| Plant, machinery and equipment | 23 | €33,909 | €33,909 | = | 0.0% |
| Current assets | 29/58 | €28,578 | €10,459 | -€18,119 | -63.4% |
| Amounts receivable within one year | 40/41 | €10,721 | - | -€10,721 | |
| Other amounts receivable | 41 | €10,721 | - | -€10,721 | |
| Cash at bank and in hand | 54/58 | €10,057 | €10,459 | +€403 | +4.0% |
| Deferred charges and accrued income | 490/1 | €7,800 | - | -€7,800 | |
| Total equity and liabilities | 10/49 | €334,334 | €316,215 | -€18,119 | -5.4% |
| Equity | 10/15 | -€449,188 | -€424,729 | +€24,459 | +5.4% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Capital | 10 | - | €140,000 | +€140,000 | |
| Issued capital | 100 | - | €140,000 | +€140,000 | |
| Reserves | 13 | €10,950 | €10,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €4,950 | €4,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€600,137 | -€575,679 | +€24,459 | +4.1% |
| Amounts payable | 17/49 | €783,521 | €740,944 | -€42,577 | -5.4% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €708,521 | €665,944 | -€42,577 | -6.0% |
| Other operating charges | 640/8 | €3,711 | €4,294 | +€583 | +15.7% |
| Gross operating margin | 9900 | €35,460 | €28,906 | -€6,554 | -18.5% |
| Operating profit (loss) | 9901 | €31,750 | €24,612 | -€7,138 | -22.5% |
| Financial charges | 65/66B | €141 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €31,609 | €24,459 | -€7,150 | -22.6% |
| Profit (loss) for the period | 9904 | €31,609 | €24,459 | -€7,150 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,609 | €24,459 | -€7,150 | -22.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.