AUDITBAT: 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.
AUDITBAT
Largest movements
- Receivables within one year -€4,921
down €4,921 (-4.1%), from €120,295 to €115,375
of which Other amounts receivable: -€2,612
- Tangible fixed assets -€4,161
down €4,161 (-43.8%), from €9,499 to €5,339
of which Furniture and vehicles: -€2,969
- Debts after one year -€4,592
down €4,592 (-90.7%), from €5,065 to €472
- Current portion of long-term debt -€2,637
down €2,637 (-52.4%), from €5,036 to €2,399
- Depreciation -€7,779
down €7,779 (-65.2%), from €11,939 to €4,161
- Taxes +€6,784
up €6,784 (+9922.9%), from €68 to €6,853
- Gross operating margin -€6,276
down €6,276 (-44.5%), from €14,098 to €7,823
- Financial charges -€690
down €690 (-61.6%), from €1,121 to €431
of which Non-recurring financial charges: -€427
- Financial income -€667
down €667 (-13.7%), from €4,880 to €4,213
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 | €159,624 | €149,862 | -€9,762 | -6.1% |
| Fixed assets | 21/28 | €9,499 | €5,339 | -€4,161 | -43.8% |
| Tangible fixed assets | 22/27 | €9,499 | €5,339 | -€4,161 | -43.8% |
| Land and buildings | 22 | €4,007 | €3,645 | -€362 | -9.0% |
| Plant, machinery and equipment | 23 | €1,994 | €1,165 | -€829 | -41.6% |
| Furniture and vehicles | 24 | €3,498 | €529 | -€2,969 | -84.9% |
| Current assets | 29/58 | €150,125 | €144,524 | -€5,601 | -3.7% |
| Stocks and contracts in progress | 3 | €25,735 | €25,735 | = | 0.0% |
| Stocks | 30/36 | €25,735 | €25,735 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,295 | €115,375 | -€4,921 | -4.1% |
| Trade receivables | 40 | €41,059 | €38,750 | -€2,308 | -5.6% |
| Other amounts receivable | 41 | €79,237 | €76,624 | -€2,612 | -3.3% |
| Cash at bank and in hand | 54/58 | €4,095 | €3,414 | -€681 | -16.6% |
| Total equity and liabilities | 10/49 | €159,624 | €149,862 | -€9,762 | -6.1% |
| Equity | 10/15 | €95,254 | €94,966 | -€288 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| 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 | €87,194 | €86,906 | -€288 | -0.3% |
| Amounts payable | 17/49 | €64,370 | €54,896 | -€9,474 | -14.7% |
| Amounts payable after more than one year | 17 | €5,065 | €472 | -€4,592 | -90.7% |
| Financial debts | 170/4 | €5,065 | €472 | -€4,592 | -90.7% |
| Amounts payable within one year | 42/48 | €59,306 | €54,424 | -€4,881 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €5,036 | €2,399 | -€2,637 | -52.4% |
| Trade debts | 44 | €23,426 | €22,498 | -€928 | -4.0% |
| Suppliers | 440/4 | €23,426 | €22,498 | -€928 | -4.0% |
| Advances received on contracts in progress | 46 | €23,875 | €23,875 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,969 | €5,652 | -€1,317 | -18.9% |
| Taxes | 450/3 | €6,969 | €5,652 | -€1,317 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,939 | €4,161 | -€7,779 | -65.2% |
| Other operating charges | 640/8 | €1,130 | €880 | -€250 | -22.1% |
| Gross operating margin | 9900 | €14,098 | €7,823 | -€6,276 | -44.5% |
| Operating profit (loss) | 9901 | €1,029 | €2,782 | +€1,753 | +170.3% |
| Financial income | 75/76B | €4,880 | €4,213 | -€667 | -13.7% |
| Recurring financial income | 75 | €4,880 | €4,213 | -€667 | -13.7% |
| Financial charges | 65/66B | €1,121 | €431 | -€690 | -61.6% |
| Recurring financial charges | 65 | €694 | €431 | -€263 | -37.9% |
| Non-recurring financial charges | 66B | €427 | - | -€427 | |
| Profit (loss) for the period before taxes | 9903 | €4,788 | €6,564 | +€1,776 | +37.1% |
| Income taxes | 67/77 | €68 | €6,853 | +€6,784 | +9922.9% |
| Profit (loss) for the period | 9904 | €4,720 | -€288 | -€5,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,720 | -€288 | -€5,008 |
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 7 October 2026 via checked.be.