Babu-Enterprise: 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.
Babu-Enterprise
Largest movements
- Receivables within one year +€4,698
up €4,698 (+150%), from €3,130 to €7,827
of which Trade receivables: +€7,827
- Tangible fixed assets -€3,992
down €3,992 (-34.8%), from €11,472 to €7,480
- Cash +€2,015
up €2,015 (+604%), from €334 to €2,349
mainly Trade debts (+€7,167) and Depreciation (+€4,472)
- Formation expenses -€481
down €481 (-20.7%), from €2,321 to €1,841
- Other debts -€8,816
down €8,816 (-51.8%), from €17,019 to €8,203
- Trade debts +€7,167
up €7,167 (+1,072%), from €668 to €7,836
- Reserves +€1,561
new in 2025: €1,561
- Profit (loss) carried forward +€1,430
no longer reported in 2025 (was -€1,430)
- Tax, wage and social debts +€898
new in 2025: €898
- Gross operating margin +€9,927
up €9,927, from -€834 to €9,093
- Depreciation +€3,888
up €3,888 (+665%), from €585 to €4,472
- Other operating charges +€1,137
new in 2025: €1,137
- Taxes +€452
new in 2025: €452
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 | €17,257 | €19,497 | +€2,240 | +13.0% |
| Formation expenses | 20 | €2,321 | €1,841 | -€481 | -20.7% |
| Fixed assets | 21/28 | €11,472 | €7,480 | -€3,992 | -34.8% |
| Tangible fixed assets | 22/27 | €11,472 | €7,480 | -€3,992 | -34.8% |
| Furniture and vehicles | 24 | €11,472 | €7,480 | -€3,992 | -34.8% |
| Current assets | 29/58 | €3,463 | €10,176 | +€6,713 | +194% |
| Amounts receivable within one year | 40/41 | €3,130 | €7,827 | +€4,698 | +150% |
| Trade receivables | 40 | - | €7,827 | +€7,827 | |
| Other amounts receivable | 41 | €3,130 | - | -€3,130 | |
| Cash at bank and in hand | 54/58 | €334 | €2,349 | +€2,015 | +604% |
| Total equity and liabilities | 10/49 | €17,257 | €19,497 | +€2,240 | +13.0% |
| Equity | 10/15 | -€430 | €2,561 | +€2,991 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €1,561 | +€1,561 | |
| Distributable reserves | 133 | - | €1,561 | +€1,561 | |
| Profit (loss) carried forward | 14 | -€1,430 | - | +€1,430 | |
| Amounts payable | 17/49 | €17,687 | €16,937 | -€751 | -4.2% |
| Amounts payable within one year | 42/48 | €17,687 | €16,937 | -€751 | -4.2% |
| Trade debts | 44 | €668 | €7,836 | +€7,167 | +1,072% |
| Suppliers | 440/4 | €668 | €7,836 | +€7,167 | +1,072% |
| Taxes, remuneration and social security | 45 | - | €898 | +€898 | |
| Taxes | 450/3 | - | €898 | +€898 | |
| Other amounts payable | 47/48 | €17,019 | €8,203 | -€8,816 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €4,472 | +€3,888 | +665% |
| Other operating charges | 640/8 | - | €1,137 | +€1,137 | |
| Gross operating margin | 9900 | -€834 | €9,093 | +€9,927 | |
| Operating profit (loss) | 9901 | -€1,419 | €3,483 | +€4,902 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €12 | €41 | +€30 | +254% |
| Recurring financial charges | 65 | €12 | €41 | +€30 | +254% |
| Profit (loss) for the period before taxes | 9903 | -€1,430 | €3,443 | +€4,873 | |
| Income taxes | 67/77 | - | €452 | +€452 | |
| Profit (loss) for the period | 9904 | -€1,430 | €2,991 | +€4,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,430 | €2,991 | +€4,421 |
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 23 October 2026 via checked.be.