Bat-à-Clan: 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.
Bat-à-Clan
Largest movements
- Tangible fixed assets +€52,869
up €52,869 (+30.7%), from €172,019 to €224,889
of which Furniture and vehicles: +€62,710
- Cash -€13,949
down €13,949 (-22.9%), from €60,958 to €47,009
mainly Investment in fixed assets (net) (-€67,602) and Net result for the year (-€8,668)
- Receivables within one year -€12,838
down €12,838 (-84.9%), from €15,114 to €2,275
of which Trade receivables: -€14,758
- Stocks and contracts -€6,181
down €6,181 (-100%), from €6,181 to €0
- Debts after one year +€25,356
up €25,356 (+152%), from €16,661 to €42,017
- Current portion of long-term debt +€11,286
up €11,286 (+95.2%), from €11,860 to €23,147
- Profit (loss) carried forward -€8,668
down €8,668 (-21.6%), from -€40,067 to -€48,735
- Other debts -€4,341
down €4,341 (-35.9%), from €12,092 to €7,751
- Gross operating margin -€9,290
down €9,290 (-42.2%), from €22,003 to €12,714
- Depreciation +€1,171
up €1,171 (+8.6%), from €13,562 to €14,733
- Financial charges +€670
up €670 (+33.9%), from €1,974 to €2,645
- Other operating charges -€635
down €635 (-13.3%), from €4,765 to €4,130
- Financial income -€602
down €602 (-73.0%), from €825 to €223
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 | €254,821 | €276,001 | +€21,180 | +8.3% |
| Fixed assets | 21/28 | €172,019 | €224,889 | +€52,869 | +30.7% |
| Tangible fixed assets | 22/27 | €172,019 | €224,889 | +€52,869 | +30.7% |
| Land and buildings | 22 | €171,268 | €160,635 | -€10,633 | -6.2% |
| Plant, machinery and equipment | 23 | €751 | €1,543 | +€792 | +105% |
| Furniture and vehicles | 24 | - | €62,710 | +€62,710 | |
| Current assets | 29/58 | €82,802 | €51,112 | -€31,690 | -38.3% |
| Stocks and contracts in progress | 3 | €6,181 | €0 | -€6,181 | -100% |
| Stocks | 30/36 | €6,181 | €0 | -€6,181 | -100% |
| Amounts receivable within one year | 40/41 | €15,114 | €2,275 | -€12,838 | -84.9% |
| Trade receivables | 40 | €14,868 | €110 | -€14,758 | -99.3% |
| Other amounts receivable | 41 | €246 | €2,165 | +€1,920 | +782% |
| Cash at bank and in hand | 54/58 | €60,958 | €47,009 | -€13,949 | -22.9% |
| Deferred charges and accrued income | 490/1 | €549 | €1,828 | +€1,279 | +233% |
| Total equity and liabilities | 10/49 | €254,821 | €276,001 | +€21,180 | +8.3% |
| Equity | 10/15 | €207,588 | €198,920 | -€8,668 | -4.2% |
| Contributions | 10/11 | €110,600 | €110,600 | = | 0.0% |
| Reserves | 13 | €137,055 | €137,055 | = | 0.0% |
| Distributable reserves | 133 | €137,055 | €137,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,067 | -€48,735 | -€8,668 | -21.6% |
| Amounts payable | 17/49 | €47,233 | €77,080 | +€29,848 | +63.2% |
| Amounts payable after more than one year | 17 | €16,661 | €42,017 | +€25,356 | +152% |
| Financial debts | 170/4 | €16,661 | €42,017 | +€25,356 | +152% |
| Amounts payable within one year | 42/48 | €30,572 | €35,063 | +€4,491 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €11,860 | €23,147 | +€11,286 | +95.2% |
| Financial debts | 43 | - | €391 | +€391 | |
| Credit institutions | 430/8 | - | €391 | +€391 | |
| Trade debts | 44 | €5,142 | €3,774 | -€1,368 | -26.6% |
| Suppliers | 440/4 | €5,142 | €3,774 | -€1,368 | -26.6% |
| Taxes, remuneration and social security | 45 | €1,477 | €0 | -€1,477 | -100% |
| Taxes | 450/3 | €1,477 | €0 | -€1,477 | -100% |
| Other amounts payable | 47/48 | €12,092 | €7,751 | -€4,341 | -35.9% |
| Non-recurring operating income | 76A | - | €3,900 | +€3,900 | |
| Remuneration, social security and pensions | 62 | - | €97 | +€97 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,562 | €14,733 | +€1,171 | +8.6% |
| Other operating charges | 640/8 | €4,765 | €4,130 | -€635 | -13.3% |
| Gross operating margin | 9900 | €22,003 | €12,714 | -€9,290 | -42.2% |
| Operating profit (loss) | 9901 | €3,677 | -€6,246 | -€9,923 | |
| Financial income | 75/76B | €825 | €223 | -€602 | -73.0% |
| Recurring financial income | 75 | €825 | €223 | -€602 | -73.0% |
| Financial charges | 65/66B | €1,974 | €2,645 | +€670 | +33.9% |
| Recurring financial charges | 65 | €1,974 | €2,645 | +€670 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €2,527 | -€8,668 | -€11,195 | |
| Profit (loss) for the period | 9904 | €2,527 | -€8,668 | -€11,195 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,527 | -€8,668 | -€11,195 |
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 27 October 2026 via checked.be.