BAT.B: 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.
BAT.B
Largest movements
- Cash +€4,256
up €4,256 (+630.8%), from €675 to €4,931
mainly Receivables within one year (+€4,122) and Net result for the year (+€2,676)
- Receivables within one year -€4,122
down €4,122 (-16.3%), from €25,350 to €21,228
of which Trade receivables: -€17,240
- Tangible fixed assets +€2,227
up €2,227 (+46.2%), from €4,825 to €7,052
of which Furniture and vehicles: +€3,277
- Profit (loss) carried forward +€2,676
up €2,676 (+14.2%), from €18,804 to €21,480
- Trade debts -€471
down €471 (-8.7%), from €5,430 to €4,959
- Gross operating margin -€23,479
down €23,479 (-98.2%), from €23,911 to €432
- Financial income +€16,466
new in 2025: €16,466
- Purchases and services -€7,354
down €7,354 (-10.0%), from €73,469 to €66,115
- Taxes -€2,070
down €2,070 (-69.9%), from €2,962 to €892
- Financial charges +€979
up €979 (+10.6%), from €9,273 to €10,252
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 | €30,850 | €33,212 | +€2,362 | +7.7% |
| Fixed assets | 21/28 | €4,825 | €7,052 | +€2,227 | +46.2% |
| Tangible fixed assets | 22/27 | €4,825 | €7,052 | +€2,227 | +46.2% |
| Furniture and vehicles | 24 | €627 | €3,903 | +€3,277 | +522.9% |
| Leasing and similar rights | 25 | €4,198 | €3,149 | -€1,050 | -25.0% |
| Current assets | 29/58 | €26,025 | €26,160 | +€135 | +0.5% |
| Amounts receivable within one year | 40/41 | €25,350 | €21,228 | -€4,122 | -16.3% |
| Trade receivables | 40 | €17,240 | - | -€17,240 | |
| Other amounts receivable | 41 | €8,111 | €21,228 | +€13,118 | +161.7% |
| Cash at bank and in hand | 54/58 | €675 | €4,931 | +€4,256 | +630.8% |
| Total equity and liabilities | 10/49 | €30,850 | €33,212 | +€2,362 | +7.7% |
| Equity | 10/15 | €20,040 | €22,716 | +€2,676 | +13.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €237 | €237 | = | 0.0% |
| Non-distributable reserves | 130/1 | €237 | €237 | = | 0.0% |
| Legal reserve | 130 | €237 | €237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,804 | €21,480 | +€2,676 | +14.2% |
| Amounts payable | 17/49 | €10,810 | €10,495 | -€314 | -2.9% |
| Amounts payable within one year | 42/48 | €10,810 | €10,495 | -€314 | -2.9% |
| Trade debts | 44 | €5,430 | €4,959 | -€471 | -8.7% |
| Suppliers | 440/4 | €5,430 | €4,959 | -€471 | -8.7% |
| Advances received on contracts in progress | 46 | €2,020 | €2,020 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,359 | €3,517 | +€157 | +4.7% |
| Taxes | 450/3 | €3,359 | €3,517 | +€157 | +4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,469 | €66,115 | -€7,354 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,990 | €2,652 | +€663 | +33.3% |
| Other operating charges | 640/8 | €642 | €425 | -€217 | -33.8% |
| Gross operating margin | 9900 | €23,911 | €432 | -€23,479 | -98.2% |
| Operating profit (loss) | 9901 | €21,279 | -€2,645 | -€23,925 | |
| Financial income | 75/76B | - | €16,466 | +€16,466 | |
| Recurring financial income | 75 | - | €16,466 | +€16,466 | |
| Financial charges | 65/66B | €9,273 | €10,252 | +€979 | +10.6% |
| Recurring financial charges | 65 | €9,273 | €10,252 | +€979 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €12,006 | €3,568 | -€8,438 | -70.3% |
| Income taxes | 67/77 | €2,962 | €892 | -€2,070 | -69.9% |
| Profit (loss) for the period | 9904 | €9,044 | €2,676 | -€6,368 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,044 | €2,676 | -€6,368 | -70.4% |
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.