BABYluff: 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.
BABYluff
Largest movements
- Stocks and contracts -€140,709
down €140,709 (-76.4%), from €184,170 to €43,461
- Cash +€122,139
up €122,139 (+1029.0%), from €11,870 to €134,008
mainly Stocks and contracts (+€140,709) and Tax, wage and social debts (+€33,265)
- Receivables within one year -€26,809
down €26,809 (-57.1%), from €46,926 to €20,117
of which Trade receivables: -€27,309
- Tangible fixed assets -€2,848
down €2,848 (-29.4%), from €9,677 to €6,828
of which Plant, machinery and equipment: -€2,616
- Deferred charges and accrued income -€2,674
no longer reported in 2025 (was €2,674)
- Other debts -€64,077
down €64,077 (-39.0%), from €164,279 to €100,202
- Trade debts -€39,288
down €39,288 (-99.7%), from €39,424 to €136
- Tax, wage and social debts +€33,265
up €33,265 (+66.7%), from €49,839 to €83,104
of which Taxes: +€40,317
- Profit (loss) carried forward +€19,198
up €19,198 (+94.9%), from -€20,226 to -€1,028
- Gross operating margin +€78,964
up €78,964 (+303.1%), from €26,054 to €105,018
- Staff costs -€58,322
down €58,322 (-42.4%), from €137,674 to €79,353
- Other operating charges -€3,210
down €3,210 (-62.2%), from €5,159 to €1,949
- Financial income -€2,234
down €2,234 (-83.4%), from €2,677 to €443
- Financial charges +€1,747
up €1,747 (+476.4%), from €367 to €2,113
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 | €255,316 | €204,414 | -€50,902 | -19.9% |
| Fixed assets | 21/28 | €9,677 | €6,828 | -€2,848 | -29.4% |
| Tangible fixed assets | 22/27 | €9,677 | €6,828 | -€2,848 | -29.4% |
| Plant, machinery and equipment | 23 | €8,791 | €6,175 | -€2,616 | -29.8% |
| Furniture and vehicles | 24 | €886 | €654 | -€232 | -26.2% |
| Current assets | 29/58 | €245,640 | €197,586 | -€48,054 | -19.6% |
| Stocks and contracts in progress | 3 | €184,170 | €43,461 | -€140,709 | -76.4% |
| Stocks | 30/36 | €184,170 | €43,461 | -€140,709 | -76.4% |
| Amounts receivable within one year | 40/41 | €46,926 | €20,117 | -€26,809 | -57.1% |
| Trade receivables | 40 | €45,926 | €18,617 | -€27,309 | -59.5% |
| Other amounts receivable | 41 | €1,000 | €1,500 | +€500 | +50.0% |
| Cash at bank and in hand | 54/58 | €11,870 | €134,008 | +€122,139 | +1029.0% |
| Deferred charges and accrued income | 490/1 | €2,674 | - | -€2,674 | |
| Total equity and liabilities | 10/49 | €255,316 | €204,414 | -€50,902 | -19.9% |
| Equity | 10/15 | €1,774 | €20,972 | +€19,198 | +1082.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,226 | -€1,028 | +€19,198 | +94.9% |
| Amounts payable | 17/49 | €253,542 | €183,442 | -€70,100 | -27.6% |
| Amounts payable within one year | 42/48 | €253,542 | €183,442 | -€70,100 | -27.6% |
| Trade debts | 44 | €39,424 | €136 | -€39,288 | -99.7% |
| Suppliers | 440/4 | €39,424 | €136 | -€39,288 | -99.7% |
| Taxes, remuneration and social security | 45 | €49,839 | €83,104 | +€33,265 | +66.7% |
| Taxes | 450/3 | €31,212 | €71,529 | +€40,317 | +129.2% |
| Remuneration and social security | 454/9 | €18,627 | €11,575 | -€7,053 | -37.9% |
| Other amounts payable | 47/48 | €164,279 | €100,202 | -€64,077 | -39.0% |
| Remuneration, social security and pensions | 62 | €137,674 | €79,353 | -€58,322 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,178 | €2,848 | -€329 | -10.4% |
| Other operating charges | 640/8 | €5,159 | €1,949 | -€3,210 | -62.2% |
| Gross operating margin | 9900 | €26,054 | €105,018 | +€78,964 | +303.1% |
| Operating profit (loss) | 9901 | -€119,957 | €20,868 | +€140,825 | |
| Financial income | 75/76B | €2,677 | €443 | -€2,234 | -83.4% |
| Recurring financial income | 75 | €2,677 | €443 | -€2,234 | -83.4% |
| Financial charges | 65/66B | €367 | €2,113 | +€1,747 | +476.4% |
| Recurring financial charges | 65 | €367 | €2,113 | +€1,747 | +476.4% |
| Profit (loss) for the period before taxes | 9903 | -€117,646 | €19,198 | +€136,845 | |
| Profit (loss) for the period | 9904 | -€117,646 | €19,198 | +€136,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€117,646 | €19,198 | +€136,845 |
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.