ALL BAT & DAK: 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.
ALL BAT & DAK
Largest movements
- Cash +€3,436
up €3,436 (+95.2%), from €3,607 to €7,043
mainly Net result for the year (+€6,596) and Depreciation (+€2,773)
- Receivables within one year +€2,680
up €2,680 (+14.3%), from €18,751 to €21,430
of which Trade receivables: +€3,024
- Tangible fixed assets -€847
down €847 (-10.1%), from €8,343 to €7,496
of which Plant, machinery and equipment: -€608
- Profit (loss) carried forward +€6,596
up €6,596 (+31.1%), from €21,235 to €27,831
- Trade debts -€1,327
down €1,327 (-94.4%), from €1,406 to €79
- Gross operating margin -€4,880
down €4,880 (-22.7%), from €21,466 to €16,586
- Taxes -€2,530
down €2,530 (-46.6%), from €5,425 to €2,895
- Staff costs -€2,328
down €2,328 (-68.2%), from €3,415 to €1,087
- Financial charges +€1,976
up €1,976 (+369%), from €535 to €2,512
- Depreciation +€473
up €473 (+20.5%), from €2,301 to €2,773
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 | €30,701 | €35,970 | +€5,269 | +17.2% |
| Fixed assets | 21/28 | €8,343 | €7,496 | -€847 | -10.1% |
| Tangible fixed assets | 22/27 | €8,343 | €7,496 | -€847 | -10.1% |
| Plant, machinery and equipment | 23 | €1,608 | €1,001 | -€608 | -37.8% |
| Furniture and vehicles | 24 | €6,734 | €6,495 | -€239 | -3.5% |
| Current assets | 29/58 | €22,358 | €28,474 | +€6,116 | +27.4% |
| Amounts receivable within one year | 40/41 | €18,751 | €21,430 | +€2,680 | +14.3% |
| Trade receivables | 40 | €17,686 | €20,709 | +€3,024 | +17.1% |
| Other amounts receivable | 41 | €1,065 | €721 | -€344 | -32.3% |
| Cash at bank and in hand | 54/58 | €3,607 | €7,043 | +€3,436 | +95.2% |
| Total equity and liabilities | 10/49 | €30,701 | €35,970 | +€5,269 | +17.2% |
| Equity | 10/15 | €29,295 | €35,891 | +€6,596 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,235 | €27,831 | +€6,596 | +31.1% |
| Amounts payable | 17/49 | €1,406 | €79 | -€1,327 | -94.4% |
| Amounts payable within one year | 42/48 | €1,406 | €79 | -€1,327 | -94.4% |
| Trade debts | 44 | €1,406 | €79 | -€1,327 | -94.4% |
| Suppliers | 440/4 | €1,406 | €79 | -€1,327 | -94.4% |
| Remuneration, social security and pensions | 62 | €3,415 | €1,087 | -€2,328 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,301 | €2,773 | +€473 | +20.5% |
| Other operating charges | 640/8 | €507 | €361 | -€146 | -28.8% |
| Non-recurring operating charges | 66A | - | €361 | +€361 | |
| Gross operating margin | 9900 | €21,466 | €16,586 | -€4,880 | -22.7% |
| Operating profit (loss) | 9901 | €15,244 | €12,003 | -€3,241 | -21.3% |
| Financial charges | 65/66B | €535 | €2,512 | +€1,976 | +369% |
| Recurring financial charges | 65 | €535 | €2,512 | +€1,976 | +369% |
| Profit (loss) for the period before taxes | 9903 | €14,708 | €9,491 | -€5,217 | -35.5% |
| Income taxes | 67/77 | €5,425 | €2,895 | -€2,530 | -46.6% |
| Profit (loss) for the period | 9904 | €9,283 | €6,596 | -€2,687 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,283 | €6,596 | -€2,687 | -28.9% |
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 24 October 2026 via checked.be.