BABYLOU: 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.
BABYLOU
Largest movements
- Stocks and contracts +€4,558
up €4,558 (+14.2%), from €32,022 to €36,579
- Tangible fixed assets +€1,920
new in 2025: €1,920
- Receivables within one year -€1,439
down €1,439 (-40.2%), from €3,574 to €2,136
of which Trade receivables: -€1,060
- Tax, wage and social debts +€10,370
new in 2025: €10,370
of which Remuneration and social security: +€5,418
- Profit (loss) carried forward -€7,513
down €7,513 (-116.6%), from -€6,446 to -€13,960
- Trade debts +€3,301
up €3,301 (+228.0%), from €1,447 to €4,748
- Other debts -€1,604
down €1,604 (-4.4%), from €36,059 to €34,455
- Gross operating margin +€24,974
up €24,974, from -€6,393 to €18,581
- Staff costs +€21,612
new in 2025: €21,612
- Other operating charges +€1,248
up €1,248 (+3565.0%), from €35 to €1,283
- Depreciation +€960
new in 2025: €960
- Financial charges +€417
up €417 (+1387.2%), from €30 to €447
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,060 | €40,913 | +€4,853 | +13.5% |
| Fixed assets | 21/28 | - | €1,920 | +€1,920 | |
| Tangible fixed assets | 22/27 | - | €1,920 | +€1,920 | |
| Furniture and vehicles | 24 | - | €1,920 | +€1,920 | |
| Current assets | 29/58 | €36,060 | €38,993 | +€2,933 | +8.1% |
| Stocks and contracts in progress | 3 | €32,022 | €36,579 | +€4,558 | +14.2% |
| Stocks | 30/36 | €32,022 | €36,579 | +€4,558 | +14.2% |
| Amounts receivable within one year | 40/41 | €3,574 | €2,136 | -€1,439 | -40.2% |
| Trade receivables | 40 | €2,987 | €1,928 | -€1,060 | -35.5% |
| Other amounts receivable | 41 | €587 | €208 | -€379 | -64.6% |
| Cash at bank and in hand | 54/58 | €194 | €278 | +€84 | +43.1% |
| Deferred charges and accrued income | 490/1 | €270 | - | -€270 | |
| Total equity and liabilities | 10/49 | €36,060 | €40,913 | +€4,853 | +13.5% |
| Equity | 10/15 | -€1,446 | -€8,960 | -€7,513 | -519.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,446 | -€13,960 | -€7,513 | -116.6% |
| Amounts payable | 17/49 | €37,506 | €49,873 | +€12,367 | +33.0% |
| Amounts payable within one year | 42/48 | €37,506 | €49,873 | +€12,367 | +33.0% |
| Financial debts | 43 | - | €300 | +€300 | |
| Credit institutions | 430/8 | - | €300 | +€300 | |
| Trade debts | 44 | €1,447 | €4,748 | +€3,301 | +228.0% |
| Suppliers | 440/4 | €1,447 | €4,748 | +€3,301 | +228.0% |
| Taxes, remuneration and social security | 45 | - | €10,370 | +€10,370 | |
| Taxes | 450/3 | - | €4,952 | +€4,952 | |
| Remuneration and social security | 454/9 | - | €5,418 | +€5,418 | |
| Other amounts payable | 47/48 | €36,059 | €34,455 | -€1,604 | -4.4% |
| Remuneration, social security and pensions | 62 | - | €21,612 | +€21,612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €960 | +€960 | |
| Other operating charges | 640/8 | €35 | €1,283 | +€1,248 | +3565.0% |
| Gross operating margin | 9900 | -€6,393 | €18,581 | +€24,974 | |
| Operating profit (loss) | 9901 | -€6,428 | -€5,274 | +€1,154 | +18.0% |
| Financial income | 75/76B | €12 | €60 | +€48 | +398.3% |
| Recurring financial income | 75 | €12 | €60 | +€48 | +398.3% |
| Financial charges | 65/66B | €30 | €447 | +€417 | +1387.2% |
| Recurring financial charges | 65 | €30 | €447 | +€417 | +1387.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,446 | -€5,661 | +€785 | +12.2% |
| Profit (loss) for the period | 9904 | -€6,446 | -€5,661 | +€785 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,446 | -€5,661 | +€785 | +12.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.