Babychou: what changed
What changed
Babychou
filed annual accounts (NBB)
Net result for the year
€366
2024 · €5,138-€4,773
Equity
€899,314
2024 · €898,948+€366
Cash
€336,185
2024 · €320,651+€15,534
Balance sheet total
€1.4m
2024 · €1.4m-€19,178
Largest movements
Assets
- Tangible fixed assets -€50,336
down €50,336 (-4.6%), from €1.1m to €1.0m
- Receivables within one year +€15,624
up €15,624, from €0 to €15,624
of which Trade receivables: +€14,125
- Cash +€15,534
up €15,534 (+4.8%), from €320,651 to €336,185
mainly Depreciation (+€50,336) and Trade debts (+€19,988)
Equity and liabilities
- Trade debts +€19,988
up €19,988 (+5,228%), from €382 to €20,370
- Accrued charges and deferred income -€14,626
down €14,626 (-70.4%), from €20,781 to €6,155
Income statement
- Gross operating margin -€6,948
down €6,948 (-9.4%), from €73,963 to €67,015
- Taxes -€2,538
down €2,538 (-22.0%), from €11,512 to €8,974
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5,138
Gross operating margin
-€6,948
Depreciation
-€525
Other operating charges
-€671
Financial income
+€640
Financial charges
+€194
Taxes
+€2,538
Result 2025
€366
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€15,534
Investment
€0
Financing
€0
Cash 2024
€320,651
From operations (derived)
+€15,534
Net result for the year
+€366
Depreciation
+€50,336
Receivables within one year
-€15,624
Provisions
-€13,674
Trade debts
+€19,988
Tax, wage and social debts
-€11,231
Accrued charges and deferred income
-€14,626
Cash 2025
€336,185
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,414,917 | €1,395,739 | -€19,178 | -1.4% |
| Fixed assets | 21/28 | €1,094,265 | €1,043,929 | -€50,336 | -4.6% |
| Tangible fixed assets | 22/27 | €1,094,265 | €1,043,929 | -€50,336 | -4.6% |
| Land and buildings | 22 | €1,094,265 | €1,043,929 | -€50,336 | -4.6% |
| Current assets | 29/58 | €320,651 | €351,809 | +€31,158 | +9.7% |
| Amounts receivable within one year | 40/41 | €0 | €15,624 | +€15,624 | |
| Trade receivables | 40 | €0 | €14,125 | +€14,125 | |
| Other amounts receivable | 41 | - | €1,499 | +€1,499 | |
| Cash at bank and in hand | 54/58 | €320,651 | €336,185 | +€15,534 | +4.8% |
| Total equity and liabilities | 10/49 | €1,414,917 | €1,395,739 | -€19,178 | -1.4% |
| Equity | 10/15 | €898,948 | €899,314 | +€366 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €836,948 | €837,314 | +€366 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €283,225 | €256,669 | -€26,556 | -9.4% |
| Distributable reserves | 133 | €547,523 | €574,445 | +€26,922 | +4.9% |
| Provisions and deferred taxes | 16 | €144,247 | €130,573 | -€13,674 | -9.5% |
| Deferred taxes | 168 | €144,247 | €130,573 | -€13,674 | -9.5% |
| Amounts payable | 17/49 | €371,721 | €365,852 | -€5,869 | -1.6% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,940 | €59,697 | +€8,757 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €382 | €20,370 | +€19,988 | +5,228% |
| Suppliers | 440/4 | €382 | €20,370 | +€19,988 | +5,228% |
| Taxes, remuneration and social security | 45 | €11,231 | €0 | -€11,231 | -100% |
| Taxes | 450/3 | €11,231 | €0 | -€11,231 | -100% |
| Other amounts payable | 47/48 | €39,327 | €39,327 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,781 | €6,155 | -€14,626 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,811 | €50,336 | +€525 | +1.1% |
| Other operating charges | 640/8 | €21,874 | €22,546 | +€671 | +3.1% |
| Gross operating margin | 9900 | €73,963 | €67,015 | -€6,948 | -9.4% |
| Operating profit (loss) | 9901 | €2,278 | -€5,867 | -€8,145 | |
| Financial income | 75/76B | €936 | €1,576 | +€640 | +68.4% |
| Recurring financial income | 75 | €936 | €1,576 | +€640 | +68.4% |
| Financial charges | 65/66B | €238 | €44 | -€194 | -81.7% |
| Recurring financial charges | 65 | €238 | €44 | -€194 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €2,976 | -€4,335 | -€7,310 | |
| Transfer from deferred taxes | 780 | €13,674 | €13,674 | +€0 | 0.0% |
| Income taxes | 67/77 | €11,512 | €8,974 | -€2,538 | -22.0% |
| Profit (loss) for the period | 9904 | €5,138 | €366 | -€4,773 | -92.9% |
| Transfer from tax-exempt reserves | 789 | €26,557 | €26,556 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,695 | €26,922 | -€4,773 | -15.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.