BABOULON: 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.
BABOULON
Largest movements
- Cash -€8,224
down €8,224 (-51.0%), from €16,117 to €7,893
mainly Net result for the year (-€18,658) and Receivables within one year (-€4,527)
- Financial fixed assets -€5,188
no longer reported in 2025 (was €5,188)
- Tangible fixed assets -€4,567
down €4,567 (-50.0%), from €9,136 to €4,569
of which Furniture and vehicles: -€3,980
- Receivables within one year +€4,527
new in 2025: €4,527
of which Other amounts receivable: +€2,301
- Deferred charges and accrued income -€422
down €422 (-64.6%), from €654 to €232
- Profit (loss) carried forward -€18,658
down €18,658 (-299%), from -€6,230 to -€24,888
- Other debts +€3,346
up €3,346 (+18.6%), from €17,947 to €21,293
- Tax, wage and social debts +€1,969
up €1,969 (+82.5%), from €2,386 to €4,354
of which Remuneration and social security: +€1,766
- Trade debts -€807
down €807 (-23.4%), from €3,444 to €2,637
- Accrued charges and deferred income +€467
new in 2025: €467
- Gross operating margin -€25,119
down €25,119 (-61.9%), from €40,583 to €15,464
- Staff costs -€9,515
down €9,515 (-26.3%), from €36,248 to €26,733
- Other operating charges +€1,582
up €1,582 (+177%), from €894 to €2,476
- Financial charges +€448
up €448 (+219%), from €205 to €652
- Financial income +€444
up €444 (+1,629%), from €27 to €472
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 | €37,998 | €24,314 | -€13,683 | -36.0% |
| Fixed assets | 21/28 | €14,323 | €4,569 | -€9,754 | -68.1% |
| Tangible fixed assets | 22/27 | €9,136 | €4,569 | -€4,567 | -50.0% |
| Plant, machinery and equipment | 23 | €827 | €240 | -€587 | -71.0% |
| Furniture and vehicles | 24 | €8,309 | €4,329 | -€3,980 | -47.9% |
| Financial fixed assets | 28 | €5,188 | - | -€5,188 | |
| Current assets | 29/58 | €23,674 | €19,745 | -€3,929 | -16.6% |
| Stocks and contracts in progress | 3 | €6,904 | €7,094 | +€190 | +2.8% |
| Stocks | 30/36 | €6,904 | €7,094 | +€190 | +2.8% |
| Amounts receivable within one year | 40/41 | - | €4,527 | +€4,527 | |
| Trade receivables | 40 | - | €2,226 | +€2,226 | |
| Other amounts receivable | 41 | - | €2,301 | +€2,301 | |
| Cash at bank and in hand | 54/58 | €16,117 | €7,893 | -€8,224 | -51.0% |
| Deferred charges and accrued income | 490/1 | €654 | €232 | -€422 | -64.6% |
| Total equity and liabilities | 10/49 | €37,998 | €24,314 | -€13,683 | -36.0% |
| Equity | 10/15 | €14,221 | -€4,437 | -€18,658 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,230 | -€24,888 | -€18,658 | -299% |
| Amounts payable | 17/49 | €23,777 | €28,751 | +€4,974 | +20.9% |
| Amounts payable within one year | 42/48 | €23,777 | €28,284 | +€4,508 | +19.0% |
| Trade debts | 44 | €3,444 | €2,637 | -€807 | -23.4% |
| Suppliers | 440/4 | €3,444 | €2,637 | -€807 | -23.4% |
| Taxes, remuneration and social security | 45 | €2,386 | €4,354 | +€1,969 | +82.5% |
| Taxes | 450/3 | €2,386 | €2,588 | +€202 | +8.5% |
| Remuneration and social security | 454/9 | - | €1,766 | +€1,766 | |
| Other amounts payable | 47/48 | €17,947 | €21,293 | +€3,346 | +18.6% |
| Accrued charges and deferred income | 492/3 | - | €467 | +€467 | |
| Remuneration, social security and pensions | 62 | €36,248 | €26,733 | -€9,515 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,567 | €4,567 | +€0 | 0.0% |
| Other operating charges | 640/8 | €894 | €2,476 | +€1,582 | +177% |
| Gross operating margin | 9900 | €40,583 | €15,464 | -€25,119 | -61.9% |
| Operating profit (loss) | 9901 | -€1,127 | -€18,312 | -€17,185 | -1,525% |
| Financial income | 75/76B | €27 | €472 | +€444 | +1,629% |
| Recurring financial income | 75 | €27 | €472 | +€444 | +1,629% |
| Financial charges | 65/66B | €205 | €652 | +€448 | +219% |
| Recurring financial charges | 65 | €205 | €652 | +€448 | +219% |
| Profit (loss) for the period before taxes | 9903 | -€1,304 | -€18,493 | -€17,189 | -1,318% |
| Income taxes | 67/77 | €140 | €165 | +€25 | +18.3% |
| Profit (loss) for the period | 9904 | -€1,444 | -€18,658 | -€17,214 | -1,193% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,444 | -€18,658 | -€17,214 | -1,193% |
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 24 October 2026 via checked.be.