BABOULETTE: 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.
BABOULETTE
Largest movements
- Tangible fixed assets -€14,609
down €14,609 (-6.2%), from €235,637 to €221,028
of which Land and buildings: -€14,845
- Cash +€6,471
up €6,471 (+184%), from €3,522 to €9,994
mainly Depreciation (+€18,869) and Trade debts (+€6,466)
- Debts after one year -€13,836
down €13,836 (-9.6%), from €144,465 to €130,629
- Trade debts +€6,466
up €6,466 (+7.8%), from €82,977 to €89,443
- Gross operating margin -€581
down €581 (-2.2%), from €26,176 to €25,595
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 | €249,250 | €242,102 | -€7,148 | -2.9% |
| Fixed assets | 21/28 | €235,637 | €221,028 | -€14,609 | -6.2% |
| Tangible fixed assets | 22/27 | €235,637 | €221,028 | -€14,609 | -6.2% |
| Land and buildings | 22 | €228,080 | €213,235 | -€14,845 | -6.5% |
| Plant, machinery and equipment | 23 | €7,556 | €7,792 | +€236 | +3.1% |
| Current assets | 29/58 | €13,614 | €21,075 | +€7,461 | +54.8% |
| Stocks and contracts in progress | 3 | €3,837 | €4,339 | +€503 | +13.1% |
| Stocks | 30/36 | €3,837 | €4,339 | +€503 | +13.1% |
| Amounts receivable within one year | 40/41 | €6,255 | €6,742 | +€487 | +7.8% |
| Other amounts receivable | 41 | €6,255 | €6,742 | +€487 | +7.8% |
| Cash at bank and in hand | 54/58 | €3,522 | €9,994 | +€6,471 | +184% |
| Total equity and liabilities | 10/49 | €249,250 | €242,102 | -€7,148 | -2.9% |
| Equity | 10/15 | €6,200 | €6,200 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Amounts payable | 17/49 | €243,050 | €235,902 | -€7,148 | -2.9% |
| Amounts payable after more than one year | 17 | €144,465 | €130,629 | -€13,836 | -9.6% |
| Financial debts | 170/4 | €144,465 | €130,629 | -€13,836 | -9.6% |
| Amounts payable within one year | 42/48 | €98,586 | €105,274 | +€6,688 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €13,515 | €14,215 | +€700 | +5.2% |
| Trade debts | 44 | €82,977 | €89,443 | +€6,466 | +7.8% |
| Suppliers | 440/4 | €82,977 | €89,443 | +€6,466 | +7.8% |
| Taxes, remuneration and social security | 45 | €2,094 | €1,615 | -€478 | -22.8% |
| Taxes | 450/3 | €2,094 | €1,615 | -€478 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,715 | €18,869 | +€154 | +0.8% |
| Other operating charges | 640/8 | €1,564 | €1,321 | -€244 | -15.6% |
| Gross operating margin | 9900 | €26,176 | €25,595 | -€581 | -2.2% |
| Operating profit (loss) | 9901 | €5,897 | €5,405 | -€491 | -8.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -71.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -71.8% |
| Financial charges | 65/66B | €4,558 | €4,502 | -€55 | -1.2% |
| Recurring financial charges | 65 | €4,558 | €4,502 | -€55 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €1,340 | €903 | -€437 | -32.6% |
| Income taxes | 67/77 | €823 | €792 | -€31 | -3.7% |
| Profit (loss) for the period | 9904 | €517 | €111 | -€406 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €517 | €111 | -€406 | -78.5% |
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.