BABYDOC: 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.
BABYDOC
Largest movements
- Cash +€58,859
up €58,859 (+33.4%), from €175,985 to €234,843
mainly Other debts (+€160,500) and Net result for the year (+€95,273)
- Receivables within one year +€31,016
up €31,016 (+36.6%), from €84,847 to €115,862
of which Other amounts receivable: +€37,156
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Other debts +€160,500
up €160,500 (+401.3%), from €40,000 to €200,500
- Reserves -€105,227
down €105,227 (-31.0%), from €339,155 to €233,928
- Tax, wage and social debts +€18,342
up €18,342 (+2915.2%), from €629 to €18,971
- Debts after one year -€10,349
down €10,349 (-70.3%), from €14,729 to €4,380
- Gross operating margin +€44,292
up €44,292 (+36.7%), from €120,535 to €164,827
- Taxes +€17,712
up €17,712 (+57.8%), from €30,630 to €48,342
- Financial charges +€8,430
up €8,430 (+303.2%), from €2,780 to €11,211
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 | €423,084 | €486,647 | +€63,563 | +15.0% |
| Fixed assets | 21/28 | €59,420 | €33,109 | -€26,312 | -44.3% |
| Tangible fixed assets | 22/27 | €34,420 | €33,109 | -€1,312 | -3.8% |
| Furniture and vehicles | 24 | €34,420 | €20,116 | -€14,304 | -41.6% |
| Other tangible fixed assets | 26 | - | €12,992 | +€12,992 | |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €363,664 | €453,539 | +€89,875 | +24.7% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,847 | €115,862 | +€31,016 | +36.6% |
| Trade receivables | 40 | €11,827 | €5,687 | -€6,141 | -51.9% |
| Other amounts receivable | 41 | €73,019 | €110,176 | +€37,156 | +50.9% |
| Cash at bank and in hand | 54/58 | €175,985 | €234,843 | +€58,859 | +33.4% |
| Deferred charges and accrued income | 490/1 | €2,833 | €2,833 | = | 0.0% |
| Total equity and liabilities | 10/49 | €423,084 | €486,647 | +€63,563 | +15.0% |
| Equity | 10/15 | €357,602 | €252,375 | -€105,227 | -29.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €339,155 | €233,928 | -€105,227 | -31.0% |
| Distributable reserves | 133 | €339,155 | €233,928 | -€105,227 | -31.0% |
| Profit (loss) carried forward | 14 | €4,187 | €4,187 | = | 0.0% |
| Amounts payable | 17/49 | €65,482 | €234,272 | +€168,790 | +257.8% |
| Amounts payable after more than one year | 17 | €14,729 | €4,380 | -€10,349 | -70.3% |
| Financial debts | 170/4 | €14,729 | €4,380 | -€10,349 | -70.3% |
| Amounts payable within one year | 42/48 | €50,753 | €229,893 | +€179,139 | +353.0% |
| Current portion of amounts payable after more than one year | 42 | €10,124 | €10,349 | +€225 | +2.2% |
| Trade debts | 44 | - | €73 | +€73 | |
| Suppliers | 440/4 | - | €73 | +€73 | |
| Taxes, remuneration and social security | 45 | €629 | €18,971 | +€18,342 | +2915.2% |
| Taxes | 450/3 | €629 | €18,971 | +€18,342 | +2915.2% |
| Other amounts payable | 47/48 | €40,000 | €200,500 | +€160,500 | +401.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,557 | €14,107 | +€550 | +4.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €120,535 | €164,827 | +€44,292 | +36.7% |
| Operating profit (loss) | 9901 | €106,591 | €150,321 | +€43,730 | +41.0% |
| Financial income | 75/76B | €4,575 | €4,505 | -€70 | -1.5% |
| Recurring financial income | 75 | €4,575 | €4,505 | -€70 | -1.5% |
| Financial charges | 65/66B | €2,780 | €11,211 | +€8,430 | +303.2% |
| Recurring financial charges | 65 | €2,780 | €11,211 | +€8,430 | +303.2% |
| Profit (loss) for the period before taxes | 9903 | €108,385 | €143,615 | +€35,230 | +32.5% |
| Income taxes | 67/77 | €30,630 | €48,342 | +€17,712 | +57.8% |
| Profit (loss) for the period | 9904 | €77,755 | €95,273 | +€17,518 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,755 | €95,273 | +€17,518 | +22.5% |
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 9 October 2026 via checked.be.