Baboum: 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.
Baboum
Largest movements
- Receivables within one year -€72,930
down €72,930 (-38.9%), from €187,510 to €114,581
of which Trade receivables: -€77,967
- Tangible fixed assets -€5,360
down €5,360 (-30.2%), from €17,743 to €12,383
of which Furniture and vehicles: -€4,163
- Cash +€3,367
new in 2023: €3,367
mainly Receivables within one year (+€72,930) and Depreciation (+€9,186)
- Trade debts -€50,161
down €50,161 (-48.0%), from €104,409 to €54,248
- Current portion of long-term debt -€8,618
down €8,618 (-100.0%), from €8,618 to €0
- Tax, wage and social debts -€5,491
down €5,491 (-22.9%), from €24,004 to €18,513
of which Taxes: -€9,330
- Short-term financial debts -€5,040
down €5,040 (-100.0%), from €5,040 to €0
- Other debts -€2,464
down €2,464 (-5.7%), from €43,401 to €40,938
- Gross operating margin -€18,945
down €18,945 (-52.5%), from €36,068 to €17,123
- Depreciation -€1,028
down €1,028 (-10.1%), from €10,214 to €9,186
- Other operating charges -€497
down €497 (-19.0%), from €2,610 to €2,114
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,424 | €131,457 | -€73,967 | -36.0% |
| Fixed assets | 21/28 | €17,914 | €12,553 | -€5,360 | -29.9% |
| Tangible fixed assets | 22/27 | €17,743 | €12,383 | -€5,360 | -30.2% |
| Plant, machinery and equipment | 23 | €1,781 | €583 | -€1,198 | -67.2% |
| Furniture and vehicles | 24 | €15,962 | €11,799 | -€4,163 | -26.1% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €187,510 | €118,904 | -€68,606 | -36.6% |
| Amounts receivable within one year | 40/41 | €187,510 | €114,581 | -€72,930 | -38.9% |
| Trade receivables | 40 | €175,993 | €98,027 | -€77,967 | -44.3% |
| Other amounts receivable | 41 | €11,517 | €16,554 | +€5,037 | +43.7% |
| Cash at bank and in hand | 54/58 | - | €3,367 | +€3,367 | |
| Deferred charges and accrued income | 490/1 | €0 | €956 | +€956 | |
| Total equity and liabilities | 10/49 | €205,424 | €131,457 | -€73,967 | -36.0% |
| Equity | 10/15 | €19,951 | €17,758 | -€2,193 | -11.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,016 | €2,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,016 | €2,016 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,016 | €2,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€616 | -€2,809 | -€2,193 | -356.2% |
| Amounts payable | 17/49 | €185,473 | €113,700 | -€71,774 | -38.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €185,473 | €113,700 | -€71,774 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €8,618 | €0 | -€8,618 | -100.0% |
| Financial debts | 43 | €5,040 | €0 | -€5,040 | -100.0% |
| Credit institutions | 430/8 | €5,040 | €0 | -€5,040 | -100.0% |
| Trade debts | 44 | €104,409 | €54,248 | -€50,161 | -48.0% |
| Suppliers | 440/4 | €104,409 | €54,248 | -€50,161 | -48.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €24,004 | €18,513 | -€5,491 | -22.9% |
| Taxes | 450/3 | €24,004 | €14,674 | -€9,330 | -38.9% |
| Remuneration and social security | 454/9 | €0 | €3,839 | +€3,839 | |
| Other amounts payable | 47/48 | €43,401 | €40,938 | -€2,464 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,214 | €9,186 | -€1,028 | -10.1% |
| Other operating charges | 640/8 | €2,610 | €2,114 | -€497 | -19.0% |
| Gross operating margin | 9900 | €36,068 | €17,123 | -€18,945 | -52.5% |
| Operating profit (loss) | 9901 | €23,244 | €5,824 | -€17,420 | -74.9% |
| Financial income | 75/76B | €7 | €63 | +€56 | +763.5% |
| Recurring financial income | 75 | €7 | €63 | +€56 | +763.5% |
| Financial charges | 65/66B | €1,317 | €1,277 | -€40 | -3.0% |
| Recurring financial charges | 65 | €1,317 | €1,277 | -€40 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €21,935 | €4,610 | -€17,325 | -79.0% |
| Income taxes | 67/77 | €6,537 | €6,803 | +€266 | +4.1% |
| Profit (loss) for the period | 9904 | €15,398 | -€2,193 | -€17,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,398 | -€2,193 | -€17,591 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.