Babymoon: 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.
Babymoon
Largest movements
- Cash +€13,088
up €13,088 (+8,389%), from €156 to €13,244
mainly Net result for the year (+€29,743) and Depreciation (+€8,068)
- Tangible fixed assets -€6,512
down €6,512 (-30.1%), from €21,631 to €15,120
of which Furniture and vehicles: -€3,837
- Receivables within one year +€1,280
up €1,280 (+1.7%), from €77,064 to €78,344
of which Other amounts receivable: +€7,666
- Profit (loss) carried forward +€29,743
up €29,743 (+97.2%), from €30,595 to €60,338
- Trade debts -€20,834
down €20,834 (-72.7%), from €28,651 to €7,817
- Accrued charges and deferred income -€9,000
no longer reported in 2025 (was €9,000)
- Other debts +€7,028
up €7,028 (+139%), from €5,059 to €12,087
- Tax, wage and social debts +€1,471
up €1,471 (+6.5%), from €22,546 to €24,017
of which Taxes: +€2,957
- Staff costs -€29,561
down €29,561 (-34.5%), from €85,695 to €56,135
- Gross operating margin -€5,539
down €5,539 (-4.8%), from €116,083 to €110,543
- Taxes +€5,297
up €5,297 (+84.8%), from €6,243 to €11,540
- Depreciation +€4,949
up €4,949 (+159%), from €3,119 to €8,068
- Write-downs +€4,385
new in 2025: €4,385
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 | €98,851 | €107,259 | +€8,408 | +8.5% |
| Fixed assets | 21/28 | €21,631 | €15,120 | -€6,512 | -30.1% |
| Tangible fixed assets | 22/27 | €21,631 | €15,120 | -€6,512 | -30.1% |
| Plant, machinery and equipment | 23 | €451 | €276 | -€175 | -38.7% |
| Furniture and vehicles | 24 | €15,556 | €11,719 | -€3,837 | -24.7% |
| Other tangible fixed assets | 26 | €5,625 | €3,125 | -€2,500 | -44.4% |
| Current assets | 29/58 | €77,220 | €92,139 | +€14,920 | +19.3% |
| Amounts receivable within one year | 40/41 | €77,064 | €78,344 | +€1,280 | +1.7% |
| Trade receivables | 40 | €8,176 | €1,790 | -€6,385 | -78.1% |
| Other amounts receivable | 41 | €68,888 | €76,553 | +€7,666 | +11.1% |
| Cash at bank and in hand | 54/58 | €156 | €13,244 | +€13,088 | +8,389% |
| Deferred charges and accrued income | 490/1 | - | €551 | +€551 | |
| Total equity and liabilities | 10/49 | €98,851 | €107,259 | +€8,408 | +8.5% |
| Equity | 10/15 | €33,595 | €63,338 | +€29,743 | +88.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,595 | €60,338 | +€29,743 | +97.2% |
| Amounts payable | 17/49 | €65,256 | €43,921 | -€21,335 | -32.7% |
| Amounts payable within one year | 42/48 | €56,256 | €43,921 | -€12,335 | -21.9% |
| Trade debts | 44 | €28,651 | €7,817 | -€20,834 | -72.7% |
| Suppliers | 440/4 | €28,651 | €7,817 | -€20,834 | -72.7% |
| Taxes, remuneration and social security | 45 | €22,546 | €24,017 | +€1,471 | +6.5% |
| Taxes | 450/3 | €8,582 | €11,540 | +€2,957 | +34.5% |
| Remuneration and social security | 454/9 | €13,963 | €12,477 | -€1,486 | -10.6% |
| Other amounts payable | 47/48 | €5,059 | €12,087 | +€7,028 | +139% |
| Accrued charges and deferred income | 492/3 | €9,000 | - | -€9,000 | |
| Remuneration, social security and pensions | 62 | €85,695 | €56,135 | -€29,561 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,119 | €8,068 | +€4,949 | +159% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,385 | +€4,385 | |
| Other operating charges | 640/8 | €1,056 | €871 | -€185 | -17.5% |
| Gross operating margin | 9900 | €116,083 | €110,543 | -€5,539 | -4.8% |
| Operating profit (loss) | 9901 | €26,212 | €41,085 | +€14,873 | +56.7% |
| Financial income | 75/76B | €3,661 | €3,955 | +€295 | +8.1% |
| Recurring financial income | 75 | €3,661 | €3,955 | +€295 | +8.1% |
| Financial charges | 65/66B | €705 | €3,758 | +€3,053 | +433% |
| Recurring financial charges | 65 | €705 | €3,758 | +€3,053 | +433% |
| Profit (loss) for the period before taxes | 9903 | €29,168 | €41,283 | +€12,114 | +41.5% |
| Income taxes | 67/77 | €6,243 | €11,540 | +€5,297 | +84.8% |
| Profit (loss) for the period | 9904 | €22,925 | €29,743 | +€6,818 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,925 | €29,743 | +€6,818 | +29.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.