BADABING: what changed
Two fiscal 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.
BADABING
Largest movements
- Tangible fixed assets -€1,939
down €1,939 (-6.6%), from €29,540 to €27,601
of which Land and buildings: -€1,200
- Receivables within one year -€1,438
down €1,438 (-9.0%), from €15,938 to €14,500
of which Trade receivables: -€1,438
- Other debts +€11,384
up €11,384 (+140.7%), from €8,090 to €19,474
- Accrued charges and deferred income -€7,500
down €7,500 (-50.0%), from €15,000 to €7,500
- Reserves -€6,587
down €6,587 (-8.2%), from €80,187 to €73,600
- Gross operating margin +€18,107
up €18,107, from -€17,527 to €579
- Other operating charges +€521
up €521 (+15.5%), from €3,369 to €3,889
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 | €122,820 | €118,626 | -€4,194 | -3.4% |
| Fixed assets | 21/28 | €29,540 | €27,601 | -€1,939 | -6.6% |
| Tangible fixed assets | 22/27 | €29,540 | €27,601 | -€1,939 | -6.6% |
| Land and buildings | 22 | €28,619 | €27,419 | -€1,200 | -4.2% |
| Plant, machinery and equipment | 23 | €921 | €182 | -€739 | -80.2% |
| Current assets | 29/58 | €93,280 | €91,025 | -€2,255 | -2.4% |
| Amounts receivable after more than one year | 29 | €9,000 | €9,000 | = | 0.0% |
| Other amounts receivable | 291 | €9,000 | €9,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,938 | €14,500 | -€1,438 | -9.0% |
| Trade receivables | 40 | €9,438 | €8,000 | -€1,438 | -15.2% |
| Other amounts receivable | 41 | €6,500 | €6,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,658 | €66,766 | -€892 | -1.3% |
| Deferred charges and accrued income | 490/1 | €684 | €759 | +€75 | +11.0% |
| Total equity and liabilities | 10/49 | €122,820 | €118,626 | -€4,194 | -3.4% |
| Equity | 10/15 | €92,587 | €86,000 | -€6,587 | -7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €80,187 | €73,600 | -€6,587 | -8.2% |
| Distributable reserves | 133 | €80,187 | €73,600 | -€6,587 | -8.2% |
| Amounts payable | 17/49 | €30,234 | €32,626 | +€2,393 | +7.9% |
| Amounts payable within one year | 42/48 | €15,234 | €25,126 | +€9,893 | +64.9% |
| Trade debts | 44 | €2,210 | €1,619 | -€592 | -26.8% |
| Suppliers | 440/4 | €2,210 | €1,619 | -€592 | -26.8% |
| Taxes, remuneration and social security | 45 | €4,933 | €4,034 | -€900 | -18.2% |
| Taxes | 450/3 | €4,933 | €4,034 | -€900 | -18.2% |
| Other amounts payable | 47/48 | €8,090 | €19,474 | +€11,384 | +140.7% |
| Accrued charges and deferred income | 492/3 | €15,000 | €7,500 | -€7,500 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,939 | €1,939 | = | 0.0% |
| Other operating charges | 640/8 | €3,369 | €3,889 | +€521 | +15.5% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | -€17,527 | €579 | +€18,107 | |
| Operating profit (loss) | 9901 | -€22,898 | -€5,249 | +€17,649 | +77.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €104 | €106 | +€2 | +1.8% |
| Recurring financial charges | 65 | €104 | €106 | +€2 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,002 | -€5,355 | +€17,647 | +76.7% |
| Income taxes | 67/77 | €429 | €402 | -€27 | -6.3% |
| Profit (loss) for the period | 9904 | -€23,431 | -€5,757 | +€17,674 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,431 | -€5,757 | +€17,674 | +75.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.