BABOUHOT: 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.
BABOUHOT
Largest movements
- Tangible fixed assets -€40,642
down €40,642 (-5.9%), from €687,540 to €646,898
of which Land and buildings: -€20,890
- Debts after one year -€36,492
down €36,492 (-13.2%), from €276,405 to €239,913
of which Financial debts: -€35,792
- Profit (loss) carried forward +€12,992
up €12,992 (+8.8%), from -€147,626 to -€134,634
- Other debts -€7,763
down €7,763 (-2.9%), from €270,873 to €263,110
- Gross operating margin +€6,151
up €6,151 (+11.1%), from €55,532 to €61,683
- Other operating charges +€1,931
up €1,931 (+72.0%), from €2,682 to €4,613
- Depreciation +€1,120
up €1,120 (+2.8%), from €39,522 to €40,642
- Financial charges -€725
down €725 (-6.1%), from €11,977 to €11,252
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 | €693,728 | €654,472 | -€39,256 | -5.7% |
| Fixed assets | 21/28 | €688,540 | €647,898 | -€40,642 | -5.9% |
| Tangible fixed assets | 22/27 | €687,540 | €646,898 | -€40,642 | -5.9% |
| Land and buildings | 22 | €589,786 | €568,896 | -€20,890 | -3.5% |
| Plant, machinery and equipment | 23 | €3,939 | €2,564 | -€1,375 | -34.9% |
| Furniture and vehicles | 24 | €23,443 | €17,024 | -€6,419 | -27.4% |
| Other tangible fixed assets | 26 | €70,372 | €58,414 | -€11,958 | -17.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €5,188 | €6,574 | +€1,386 | +26.7% |
| Amounts receivable after more than one year | 29 | €700 | - | -€700 | |
| Other amounts receivable | 291 | €700 | - | -€700 | |
| Amounts receivable within one year | 40/41 | €1,746 | €2,805 | +€1,059 | +60.7% |
| Trade receivables | 40 | €1,744 | €2,805 | +€1,061 | +60.9% |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €1,449 | €1,800 | +€351 | +24.2% |
| Deferred charges and accrued income | 490/1 | €1,292 | €1,968 | +€676 | +52.3% |
| Total equity and liabilities | 10/49 | €693,728 | €654,472 | -€39,256 | -5.7% |
| Equity | 10/15 | €48,739 | €55,870 | +€7,132 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,765 | €171,904 | -€5,860 | -3.3% |
| Tax-exempt reserves | 132 | €177,765 | €171,904 | -€5,860 | -3.3% |
| Profit (loss) carried forward | 14 | -€147,626 | -€134,634 | +€12,992 | +8.8% |
| Provisions and deferred taxes | 16 | €59,255 | €57,301 | -€1,953 | -3.3% |
| Deferred taxes | 168 | €59,255 | €57,301 | -€1,953 | -3.3% |
| Amounts payable | 17/49 | €585,734 | €541,300 | -€44,434 | -7.6% |
| Amounts payable after more than one year | 17 | €276,405 | €239,913 | -€36,492 | -13.2% |
| Financial debts | 170/4 | €273,915 | €238,123 | -€35,792 | -13.1% |
| Other amounts payable | 178/9 | €2,490 | €1,790 | -€700 | -28.1% |
| Amounts payable within one year | 42/48 | €309,241 | €301,386 | -€7,855 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €36,533 | €35,792 | -€741 | -2.0% |
| Trade debts | 44 | €239 | €1,160 | +€921 | +385.2% |
| Suppliers | 440/4 | €239 | €1,160 | +€921 | +385.2% |
| Taxes, remuneration and social security | 45 | €1,595 | €1,324 | -€271 | -17.0% |
| Taxes | 450/3 | €1,595 | €1,324 | -€271 | -17.0% |
| Other amounts payable | 47/48 | €270,873 | €263,110 | -€7,763 | -2.9% |
| Accrued charges and deferred income | 492/3 | €88 | €0 | -€88 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,522 | €40,642 | +€1,120 | +2.8% |
| Other operating charges | 640/8 | €2,682 | €4,613 | +€1,931 | +72.0% |
| Gross operating margin | 9900 | €55,532 | €61,683 | +€6,151 | +11.1% |
| Operating profit (loss) | 9901 | €13,329 | €16,428 | +€3,100 | +23.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €11,977 | €11,252 | -€725 | -6.1% |
| Recurring financial charges | 65 | €11,977 | €11,252 | -€725 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €1,352 | €5,178 | +€3,826 | +283.1% |
| Transfer from deferred taxes | 780 | €1,953 | €1,953 | = | 0.0% |
| Profit (loss) for the period | 9904 | €3,305 | €7,132 | +€3,826 | +115.8% |
| Transfer from tax-exempt reserves | 789 | €5,860 | €5,860 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,165 | €12,992 | +€3,826 | +41.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.