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 +€40,544
up €40,544 (+49.3%), from €82,282 to €122,825
mainly Net result for the year (+€69,023) and Depreciation (+€2,886)
- Receivables within one year +€17,668
up €17,668 (+94.0%), from €18,803 to €36,472
of which Other amounts receivable: +€18,322
- Tangible fixed assets +€9,854
up €9,854 (+75.0%), from €13,134 to €22,988
of which Other tangible fixed assets: +€11,006
- Reserves +€68,190
up €68,190 (+71.3%), from €95,687 to €163,877
- Gross operating margin -€47,221
down €47,221 (-34.1%), from €138,388 to €91,168
- Taxes -€21,315
down €21,315 (-54.1%), from €39,402 to €18,087
- Depreciation +€2,254
up €2,254 (+357.2%), from €631 to €2,886
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 | €115,865 | €184,055 | +€68,190 | +58.9% |
| Fixed assets | 21/28 | €13,134 | €22,988 | +€9,854 | +75.0% |
| Tangible fixed assets | 22/27 | €13,134 | €22,988 | +€9,854 | +75.0% |
| Furniture and vehicles | 24 | €2,825 | €1,673 | -€1,152 | -40.8% |
| Other tangible fixed assets | 26 | €10,309 | €21,315 | +€11,006 | +106.8% |
| Current assets | 29/58 | €102,731 | €161,067 | +€58,337 | +56.8% |
| Amounts receivable within one year | 40/41 | €18,803 | €36,472 | +€17,668 | +94.0% |
| Trade receivables | 40 | €18,803 | €18,150 | -€653 | -3.5% |
| Other amounts receivable | 41 | - | €18,322 | +€18,322 | |
| Cash at bank and in hand | 54/58 | €82,282 | €122,825 | +€40,544 | +49.3% |
| Deferred charges and accrued income | 490/1 | €1,646 | €1,770 | +€124 | +7.6% |
| Total equity and liabilities | 10/49 | €115,865 | €184,055 | +€68,190 | +58.9% |
| Equity | 10/15 | €97,687 | €165,877 | +€68,190 | +69.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €95,687 | €163,877 | +€68,190 | +71.3% |
| Distributable reserves | 133 | €95,687 | €163,877 | +€68,190 | +71.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,178 | €18,178 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €18,178 | €18,178 | +€1 | 0.0% |
| Trade debts | 44 | €2,429 | €3,264 | +€834 | +34.3% |
| Suppliers | 440/4 | €2,429 | €3,264 | +€834 | +34.3% |
| Taxes, remuneration and social security | 45 | €13,428 | €14,081 | +€654 | +4.9% |
| Taxes | 450/3 | €13,428 | €11,860 | -€1,568 | -11.7% |
| Remuneration and social security | 454/9 | - | €2,221 | +€2,221 | |
| Other amounts payable | 47/48 | €2,321 | €833 | -€1,488 | -64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €2,886 | +€2,254 | +357.2% |
| Other operating charges | 640/8 | €699 | €525 | -€174 | -24.9% |
| Gross operating margin | 9900 | €138,388 | €91,168 | -€47,221 | -34.1% |
| Operating profit (loss) | 9901 | €137,058 | €87,758 | -€49,301 | -36.0% |
| Financial income | 75/76B | €10 | €241 | +€231 | +2313.9% |
| Recurring financial income | 75 | €10 | €241 | +€231 | +2313.9% |
| Financial charges | 65/66B | €1,120 | €889 | -€231 | -20.6% |
| Recurring financial charges | 65 | €1,120 | €889 | -€231 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €135,948 | €87,110 | -€48,838 | -35.9% |
| Income taxes | 67/77 | €39,402 | €18,087 | -€21,315 | -54.1% |
| Profit (loss) for the period | 9904 | €96,546 | €69,023 | -€27,523 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,546 | €69,023 | -€27,523 | -28.5% |
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 6 October 2026 via checked.be.