BABY & CHEF: 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.
BABY & CHEF
Largest movements
- Receivables within one year +€13,078
up €13,078 (+56.3%), from €23,225 to €36,304
of which Trade receivables: +€8,804
- Cash -€4,431
down €4,431 (-72.3%), from €6,125 to €1,694
mainly Receivables within one year (-€13,078) and Tax, wage and social debts (-€8,871)
- Deferred charges and accrued income +€3,119
up €3,119 (+500%), from €624 to €3,743
- Tangible fixed assets -€2,193
down €2,193 (-55.8%), from €3,931 to €1,738
of which Furniture and vehicles: -€1,905
- Profit (loss) carried forward +€17,532
up €17,532 (+58.4%), from -€30,011 to -€12,480
- Tax, wage and social debts -€8,871
down €8,871 (-20.2%), from €43,821 to €34,950
of which Taxes: -€10,871
- Trade debts +€1,072
up €1,072 (+6.6%), from €16,347 to €17,419
- Gross operating margin +€32,449
up €32,449, from -€2,715 to €29,734
- Other operating charges -€8,513
down €8,513 (-74.5%), from €11,420 to €2,908
- Taxes +€4,226
up €4,226 (+3,398%), from €124 to €4,350
- Financial charges +€1,254
up €1,254 (+84.6%), from €1,482 to €2,736
- Depreciation -€754
down €754 (-42.3%), from €1,782 to €1,028
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 | €33,906 | €43,478 | +€9,572 | +28.2% |
| Fixed assets | 21/28 | €3,931 | €1,738 | -€2,193 | -55.8% |
| Tangible fixed assets | 22/27 | €3,931 | €1,738 | -€2,193 | -55.8% |
| Plant, machinery and equipment | 23 | €1,278 | €990 | -€289 | -22.6% |
| Furniture and vehicles | 24 | €2,653 | €748 | -€1,905 | -71.8% |
| Current assets | 29/58 | €29,974 | €41,740 | +€11,766 | +39.3% |
| Amounts receivable within one year | 40/41 | €23,225 | €36,304 | +€13,078 | +56.3% |
| Trade receivables | 40 | €4,425 | €13,229 | +€8,804 | +199% |
| Other amounts receivable | 41 | €18,800 | €23,074 | +€4,274 | +22.7% |
| Cash at bank and in hand | 54/58 | €6,125 | €1,694 | -€4,431 | -72.3% |
| Deferred charges and accrued income | 490/1 | €624 | €3,743 | +€3,119 | +500% |
| Total equity and liabilities | 10/49 | €33,906 | €43,478 | +€9,572 | +28.2% |
| Equity | 10/15 | -€28,811 | -€11,280 | +€17,532 | +60.8% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,011 | -€12,480 | +€17,532 | +58.4% |
| Amounts payable | 17/49 | €62,717 | €54,758 | -€7,959 | -12.7% |
| Amounts payable within one year | 42/48 | €62,717 | €54,758 | -€7,959 | -12.7% |
| Financial debts | 43 | €2,549 | €2,389 | -€160 | -6.3% |
| Credit institutions | 430/8 | €2,549 | €2,389 | -€160 | -6.3% |
| Trade debts | 44 | €16,347 | €17,419 | +€1,072 | +6.6% |
| Suppliers | 440/4 | €16,347 | €17,419 | +€1,072 | +6.6% |
| Taxes, remuneration and social security | 45 | €43,821 | €34,950 | -€8,871 | -20.2% |
| Taxes | 450/3 | €43,821 | €32,950 | -€10,871 | -24.8% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,782 | €1,028 | -€754 | -42.3% |
| Other operating charges | 640/8 | €11,420 | €2,908 | -€8,513 | -74.5% |
| Non-recurring operating charges | 66A | - | €2,540 | +€2,540 | |
| Gross operating margin | 9900 | -€2,715 | €29,734 | +€32,449 | |
| Operating profit (loss) | 9901 | -€15,918 | €23,258 | +€39,176 | |
| Financial income | 75/76B | €649 | €1,360 | +€711 | +110% |
| Recurring financial income | 75 | €649 | €1,360 | +€711 | +110% |
| Financial charges | 65/66B | €1,482 | €2,736 | +€1,254 | +84.6% |
| Recurring financial charges | 65 | €1,482 | €2,736 | +€1,254 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,752 | €21,882 | +€38,633 | |
| Income taxes | 67/77 | €124 | €4,350 | +€4,226 | +3,398% |
| Profit (loss) for the period | 9904 | -€16,876 | €17,532 | +€34,408 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,876 | €17,532 | +€34,408 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.