Bat & Co: 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 & Co
Largest movements
- Deferred charges and accrued income +€26,939
up €26,939 (+490%), from €5,496 to €32,434
- Receivables within one year +€14,098
up €14,098 (+35.8%), from €39,376 to €53,474
of which Trade receivables: +€24,045
- Tangible fixed assets -€11,058
down €11,058 (-9.1%), from €120,917 to €109,859
of which Plant, machinery and equipment: -€6,450
- Trade debts +€19,376
new in 2024: €19,376
- Other debts +€12,530
up €12,530 (+137%), from €9,147 to €21,677
- Reserves +€11,000
up €11,000 (+100%), from €11,000 to €22,000
- Tax, wage and social debts -€7,493
down €7,493 (-62.1%), from €12,066 to €4,573
- Debts after one year -€4,446
down €4,446 (-9.9%), from €45,000 to €40,554
- Taxes -€11,627
down €11,627 (-68.9%), from €16,871 to €5,244
- Gross operating margin -€10,254
down €10,254 (-18.0%), from €56,907 to €46,652
- Purchases and services +€8,908
up €8,908 (+5.2%), from €170,880 to €179,789
- Depreciation +€5,103
up €5,103 (+85.7%), from €5,955 to €11,058
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,126 | €200,093 | +€30,967 | +18.3% |
| Fixed assets | 21/28 | €120,917 | €109,859 | -€11,058 | -9.1% |
| Tangible fixed assets | 22/27 | €120,917 | €109,859 | -€11,058 | -9.1% |
| Land and buildings | 22 | €88,500 | €85,800 | -€2,700 | -3.1% |
| Plant, machinery and equipment | 23 | €25,636 | €19,186 | -€6,450 | -25.2% |
| Furniture and vehicles | 24 | €6,781 | €4,873 | -€1,908 | -28.1% |
| Current assets | 29/58 | €48,209 | €90,234 | +€42,025 | +87.2% |
| Amounts receivable within one year | 40/41 | €39,376 | €53,474 | +€14,098 | +35.8% |
| Trade receivables | 40 | €29,429 | €53,474 | +€24,045 | +81.7% |
| Other amounts receivable | 41 | €9,947 | - | -€9,947 | |
| Cash at bank and in hand | 54/58 | €3,338 | €4,326 | +€988 | +29.6% |
| Deferred charges and accrued income | 490/1 | €5,496 | €32,434 | +€26,939 | +490% |
| Total equity and liabilities | 10/49 | €169,126 | €200,093 | +€30,967 | +18.3% |
| Equity | 10/15 | €102,913 | €113,913 | +€11,000 | +10.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €11,000 | €22,000 | +€11,000 | +100% |
| Distributable reserves | 133 | €11,000 | €22,000 | +€11,000 | +100% |
| Profit (loss) carried forward | 14 | €83,853 | €83,853 | = | 0.0% |
| Amounts payable | 17/49 | €66,213 | €86,180 | +€19,967 | +30.2% |
| Amounts payable after more than one year | 17 | €45,000 | €40,554 | -€4,446 | -9.9% |
| Financial debts | 170/4 | €45,000 | €40,554 | -€4,446 | -9.9% |
| Amounts payable within one year | 42/48 | €21,213 | €45,626 | +€24,413 | +115% |
| Trade debts | 44 | - | €19,376 | +€19,376 | |
| Suppliers | 440/4 | - | €19,376 | +€19,376 | |
| Taxes, remuneration and social security | 45 | €12,066 | €4,573 | -€7,493 | -62.1% |
| Taxes | 450/3 | €12,066 | €4,573 | -€7,493 | -62.1% |
| Other amounts payable | 47/48 | €9,147 | €21,677 | +€12,530 | +137% |
| Turnover | 70 | €227,787 | €226,441 | -€1,346 | -0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €170,880 | €179,789 | +€8,908 | +5.2% |
| Remuneration, social security and pensions | 62 | €19,800 | €18,000 | -€1,800 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,955 | €11,058 | +€5,103 | +85.7% |
| Other operating charges | 640/8 | €247 | €255 | +€8 | +3.3% |
| Gross operating margin | 9900 | €56,907 | €46,652 | -€10,254 | -18.0% |
| Operating profit (loss) | 9901 | €30,904 | €17,339 | -€13,565 | -43.9% |
| Financial income | 75/76B | €128 | €565 | +€438 | +342% |
| Recurring financial income | 75 | €128 | €565 | +€438 | +342% |
| Financial charges | 65/66B | €2,954 | €1,660 | -€1,294 | -43.8% |
| Recurring financial charges | 65 | €2,954 | €1,660 | -€1,294 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €28,079 | €16,244 | -€11,834 | -42.1% |
| Income taxes | 67/77 | €16,871 | €5,244 | -€11,627 | -68.9% |
| Profit (loss) for the period | 9904 | €11,208 | €11,000 | -€208 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,208 | €11,000 | -€208 | -1.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.