BABYLON STARS: 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.
BABYLON STARS
Largest movements
- Tangible fixed assets -€4,310
down €4,310 (-58.2%), from €7,407 to €3,096
of which Plant, machinery and equipment: -€3,790
- Receivables within one year -€1,614
down €1,614 (-79.5%), from €2,028 to €415
- Deferred charges and accrued income +€790
up €790 (+60.1%), from €1,315 to €2,105
- Cash +€520
up €520 (+19.4%), from €2,683 to €3,204
mainly Tax, wage and social debts (+€38,945) and Trade debts (+€6,915)
- Profit (loss) carried forward -€51,768
down €51,768 (-18.3%), from -€283,267 to -€335,035
- Tax, wage and social debts +€38,945
up €38,945 (+120%), from €32,568 to €71,513
of which Remuneration and social security: +€35,463
- Trade debts +€6,915
up €6,915 (+46.5%), from €14,875 to €21,790
- Other debts +€3,013
up €3,013 (+1.2%), from €254,538 to €257,551
- Accrued charges and deferred income -€1,627
no longer reported in 2025 (was €1,627)
- Gross operating margin +€35,404
up €35,404 (+32.6%), from €108,702 to €144,106
- Staff costs +€26,204
up €26,204 (+16.0%), from €163,721 to €189,925
- Other operating charges +€2,656
up €2,656 (+311%), from €855 to €3,512
- Financial income +€2,472
up €2,472 (+318%), from €778 to €3,250
- Financial charges -€1,644
down €1,644 (-54.4%), from €3,020 to €1,376
of which Financial charges: -€2,483
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 | €30,432 | €25,819 | -€4,614 | -15.2% |
| Fixed assets | 21/28 | €7,407 | €3,096 | -€4,310 | -58.2% |
| Tangible fixed assets | 22/27 | €7,407 | €3,096 | -€4,310 | -58.2% |
| Plant, machinery and equipment | 23 | €6,302 | €2,512 | -€3,790 | -60.1% |
| Leasing and similar rights | 25 | €1,104 | €584 | -€520 | -47.1% |
| Current assets | 29/58 | €23,026 | €22,723 | -€303 | -1.3% |
| Stocks and contracts in progress | 3 | €16,999 | €16,999 | = | 0.0% |
| Stocks | 30/36 | €16,999 | €16,999 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,028 | €415 | -€1,614 | -79.5% |
| Other amounts receivable | 41 | €2,028 | €415 | -€1,614 | -79.5% |
| Cash at bank and in hand | 54/58 | €2,683 | €3,204 | +€520 | +19.4% |
| Deferred charges and accrued income | 490/1 | €1,315 | €2,105 | +€790 | +60.1% |
| Total equity and liabilities | 10/49 | €30,432 | €25,819 | -€4,614 | -15.2% |
| Equity | 10/15 | -€273,267 | -€325,035 | -€51,768 | -18.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€283,267 | -€335,035 | -€51,768 | -18.3% |
| Amounts payable | 17/49 | €303,700 | €350,854 | +€47,154 | +15.5% |
| Amounts payable within one year | 42/48 | €302,073 | €350,854 | +€48,781 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €93 | - | -€93 | |
| Trade debts | 44 | €14,875 | €21,790 | +€6,915 | +46.5% |
| Suppliers | 440/4 | €14,875 | €21,790 | +€6,915 | +46.5% |
| Taxes, remuneration and social security | 45 | €32,568 | €71,513 | +€38,945 | +120% |
| Taxes | 450/3 | €438 | €3,920 | +€3,482 | +795% |
| Remuneration and social security | 454/9 | €32,130 | €67,593 | +€35,463 | +110% |
| Other amounts payable | 47/48 | €254,538 | €257,551 | +€3,013 | +1.2% |
| Accrued charges and deferred income | 492/3 | €1,627 | - | -€1,627 | |
| Remuneration, social security and pensions | 62 | €163,721 | €189,925 | +€26,204 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,436 | €4,310 | -€1,125 | -20.7% |
| Other operating charges | 640/8 | €855 | €3,512 | +€2,656 | +311% |
| Gross operating margin | 9900 | €108,702 | €144,106 | +€35,404 | +32.6% |
| Operating profit (loss) | 9901 | -€61,310 | -€53,641 | +€7,669 | +12.5% |
| Financial income | 75/76B | €778 | €3,250 | +€2,472 | +318% |
| Recurring financial income | 75 | €778 | €3,250 | +€2,472 | +318% |
| Financial charges | 65/66B | €3,020 | €1,376 | -€1,644 | -54.4% |
| Recurring financial charges | 65 | €3,020 | €537 | -€2,483 | -82.2% |
| Non-recurring financial charges | 66B | - | €839 | +€839 | |
| Profit (loss) for the period before taxes | 9903 | -€63,553 | -€51,768 | +€11,785 | +18.5% |
| Profit (loss) for the period | 9904 | -€63,553 | -€51,768 | +€11,785 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,553 | -€51,768 | +€11,785 | +18.5% |
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 18 October 2026 via checked.be.