BABS: 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.
BABS
Largest movements
- Cash -€15,158
down €15,158 (-11.9%), from €127,018 to €111,861
mainly Debts after one year (-€20,000) and Other debts (-€12,752)
- Tangible fixed assets -€7,884
down €7,884 (-15.6%), from €50,529 to €42,645
of which Other tangible fixed assets: -€5,754
- Receivables within one year +€4,992
new in 2025: €4,992
of which Other amounts receivable: +€4,692
- Debts after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Other debts -€12,752
down €12,752 (-63.1%), from €20,217 to €7,465
- Reserves +€12,074
up €12,074 (+8.7%), from €138,804 to €150,878
of which Distributable reserves: +€13,934
- Gross operating margin -€28,861
down €28,861 (-37.8%), from €76,419 to €47,558
- Taxes -€3,590
down €3,590 (-25.8%), from €13,899 to €10,308
- Other operating charges -€1,547
down €1,547 (-32.7%), from €4,733 to €3,186
- Financial charges -€1,189
down €1,189 (-75.8%), from €1,569 to €380
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 | €196,970 | €178,094 | -€18,877 | -9.6% |
| Fixed assets | 21/28 | €50,529 | €42,645 | -€7,884 | -15.6% |
| Tangible fixed assets | 22/27 | €50,529 | €42,645 | -€7,884 | -15.6% |
| Plant, machinery and equipment | 23 | €18,336 | €15,761 | -€2,575 | -14.0% |
| Furniture and vehicles | 24 | - | €444 | +€444 | |
| Other tangible fixed assets | 26 | €32,194 | €26,440 | -€5,754 | -17.9% |
| Current assets | 29/58 | €146,441 | €135,448 | -€10,993 | -7.5% |
| Stocks and contracts in progress | 3 | €18,398 | €17,445 | -€953 | -5.2% |
| Stocks | 30/36 | €18,398 | €17,445 | -€953 | -5.2% |
| Amounts receivable within one year | 40/41 | - | €4,992 | +€4,992 | |
| Trade receivables | 40 | - | €300 | +€300 | |
| Other amounts receivable | 41 | - | €4,692 | +€4,692 | |
| Cash at bank and in hand | 54/58 | €127,018 | €111,861 | -€15,158 | -11.9% |
| Deferred charges and accrued income | 490/1 | €1,025 | €1,151 | +€126 | +12.3% |
| Total equity and liabilities | 10/49 | €196,970 | €178,094 | -€18,877 | -9.6% |
| Equity | 10/15 | €145,138 | €157,212 | +€12,074 | +8.3% |
| Contributions | 10/11 | €6,334 | €6,334 | = | 0.0% |
| Reserves | 13 | €138,804 | €150,878 | +€12,074 | +8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €136,944 | €150,878 | +€13,934 | +10.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,832 | €20,881 | -€30,951 | -59.7% |
| Amounts payable after more than one year | 17 | €20,000 | €0 | -€20,000 | -100.0% |
| Financial debts | 170/4 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts payable within one year | 42/48 | €30,526 | €19,534 | -€10,992 | -36.0% |
| Trade debts | 44 | €2,189 | €2,814 | +€626 | +28.6% |
| Suppliers | 440/4 | €2,189 | €2,814 | +€626 | +28.6% |
| Taxes, remuneration and social security | 45 | €8,121 | €9,255 | +€1,134 | +14.0% |
| Taxes | 450/3 | €8,121 | €9,255 | +€1,134 | +14.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,217 | €7,465 | -€12,752 | -63.1% |
| Accrued charges and deferred income | 492/3 | €1,306 | €1,347 | +€41 | +3.2% |
| Remuneration, social security and pensions | 62 | -€608 | -€429 | +€178 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,069 | €10,770 | +€701 | +7.0% |
| Other operating charges | 640/8 | €4,733 | €3,186 | -€1,547 | -32.7% |
| Gross operating margin | 9900 | €76,419 | €47,558 | -€28,861 | -37.8% |
| Operating profit (loss) | 9901 | €62,225 | €34,031 | -€28,194 | -45.3% |
| Financial income | 75/76B | €84 | €221 | +€137 | +162.5% |
| Recurring financial income | 75 | €84 | €221 | +€137 | +162.5% |
| Financial charges | 65/66B | €1,569 | €380 | -€1,189 | -75.8% |
| Recurring financial charges | 65 | €1,569 | €380 | -€1,189 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €60,739 | €33,872 | -€26,868 | -44.2% |
| Income taxes | 67/77 | €13,899 | €10,308 | -€3,590 | -25.8% |
| Profit (loss) for the period | 9904 | €46,841 | €23,563 | -€23,278 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,841 | €23,563 | -€23,278 | -49.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.