B-BAT'S: 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.
B-BAT'S
Largest movements
- Cash -€8,927
down €8,927 (-50.8%), from €17,568 to €8,641
mainly Net result for the year (-€11,980)
- Receivables within one year -€2,382
down €2,382 (-92.8%), from €2,568 to €186
of which Trade receivables: -€2,166
- Profit (loss) carried forward -€11,980
down €11,980 (-45.1%), from €26,548 to €14,568
- Other debts +€471
up €471 (+33.7%), from €1,396 to €1,867
- Gross operating margin -€11,433
down €11,433 (-5,368%), from -€213 to -€11,646
- Depreciation -€1,736
down €1,736 (-89.7%), from €1,936 to €200
- Other operating charges -€729
no longer reported in 2025 (was €729)
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 | €46,536 | €35,027 | -€11,509 | -24.7% |
| Formation expenses | 20 | €500 | €300 | -€200 | -40.0% |
| Fixed assets | 21/28 | €25,900 | €25,900 | = | 0.0% |
| Financial fixed assets | 28 | €25,900 | €25,900 | = | 0.0% |
| Current assets | 29/58 | €20,136 | €8,827 | -€11,309 | -56.2% |
| Amounts receivable within one year | 40/41 | €2,568 | €186 | -€2,382 | -92.8% |
| Trade receivables | 40 | €2,297 | €131 | -€2,166 | -94.3% |
| Other amounts receivable | 41 | €271 | €55 | -€216 | -79.7% |
| Cash at bank and in hand | 54/58 | €17,568 | €8,641 | -€8,927 | -50.8% |
| Total equity and liabilities | 10/49 | €46,536 | €35,027 | -€11,509 | -24.7% |
| Equity | 10/15 | €45,140 | €33,160 | -€11,980 | -26.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,548 | €14,568 | -€11,980 | -45.1% |
| Amounts payable | 17/49 | €1,396 | €1,867 | +€471 | +33.7% |
| Amounts payable within one year | 42/48 | €1,396 | €1,867 | +€471 | +33.7% |
| Other amounts payable | 47/48 | €1,396 | €1,867 | +€471 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,936 | €200 | -€1,736 | -89.7% |
| Other operating charges | 640/8 | €729 | - | -€729 | |
| Gross operating margin | 9900 | -€213 | -€11,646 | -€11,433 | -5,368% |
| Operating profit (loss) | 9901 | -€2,878 | -€11,846 | -€8,968 | -312% |
| Financial charges | 65/66B | €24 | €134 | +€110 | +458% |
| Recurring financial charges | 65 | €24 | €134 | +€110 | +458% |
| Profit (loss) for the period before taxes | 9903 | -€2,902 | -€11,980 | -€9,078 | -313% |
| Profit (loss) for the period | 9904 | -€2,902 | -€11,980 | -€9,078 | -313% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,902 | -€11,980 | -€9,078 | -313% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.