Bat'Isan: 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'Isan
Largest movements
- Tangible fixed assets +€87,765
up €87,765 (+229%), from €38,340 to €126,105
of which Furniture and vehicles: +€88,344
- Receivables within one year +€20,720
up €20,720 (+81.7%), from €25,355 to €46,075
of which Other amounts receivable: +€17,873
- Cash -€17,265
down €17,265 (-88.2%), from €19,569 to €2,304
mainly Investment in fixed assets (net) (-€118,683) and Receivables within one year (-€20,720)
- Other debts +€68,620
up €68,620 (+14,275%), from €481 to €69,101
- Debts after one year +€12,212
up €12,212 (+179%), from €6,826 to €19,039
- Tax, wage and social debts +€4,967
up €4,967 (+93.2%), from €5,330 to €10,297
of which Remuneration and social security: +€6,006
- Current portion of long-term debt +€4,233
up €4,233 (+41.8%), from €10,134 to €14,367
- Profit (loss) carried forward +€2,872
up €2,872 (+22.9%), from -€12,557 to -€9,685
- Gross operating margin +€30,557
up €30,557 (+10.4%), from €294,189 to €324,746
- Depreciation +€7,560
up €7,560 (+32.4%), from €23,358 to €30,918
- Staff costs +€7,132
up €7,132 (+2.5%), from €281,419 to €288,551
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 | €92,342 | €182,397 | +€90,055 | +97.5% |
| Fixed assets | 21/28 | €39,343 | €127,109 | +€87,765 | +223% |
| Tangible fixed assets | 22/27 | €38,340 | €126,105 | +€87,765 | +229% |
| Plant, machinery and equipment | 23 | €6,928 | €7,364 | +€435 | +6.3% |
| Furniture and vehicles | 24 | €27,169 | €115,513 | +€88,344 | +325% |
| Other tangible fixed assets | 26 | €4,242 | €3,228 | -€1,014 | -23.9% |
| Financial fixed assets | 28 | €1,004 | €1,004 | = | 0.0% |
| Current assets | 29/58 | €52,998 | €55,288 | +€2,290 | +4.3% |
| Amounts receivable within one year | 40/41 | €25,355 | €46,075 | +€20,720 | +81.7% |
| Trade receivables | 40 | €8,271 | €11,119 | +€2,848 | +34.4% |
| Other amounts receivable | 41 | €17,084 | €34,956 | +€17,873 | +105% |
| Cash at bank and in hand | 54/58 | €19,569 | €2,304 | -€17,265 | -88.2% |
| Deferred charges and accrued income | 490/1 | €8,075 | €6,910 | -€1,165 | -14.4% |
| Total equity and liabilities | 10/49 | €92,342 | €182,397 | +€90,055 | +97.5% |
| Equity | 10/15 | €64,351 | €67,223 | +€2,872 | +4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,708 | €70,708 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,835 | €1,835 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,835 | €1,835 | = | 0.0% |
| Distributable reserves | 133 | €68,873 | €68,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,557 | -€9,685 | +€2,872 | +22.9% |
| Amounts payable | 17/49 | €27,991 | €115,173 | +€87,183 | +311% |
| Amounts payable after more than one year | 17 | €6,826 | €19,039 | +€12,212 | +179% |
| Financial debts | 170/4 | €6,826 | €19,039 | +€12,212 | +179% |
| Amounts payable within one year | 42/48 | €17,724 | €95,426 | +€77,703 | +438% |
| Current portion of amounts payable after more than one year | 42 | €10,134 | €14,367 | +€4,233 | +41.8% |
| Trade debts | 44 | €1,779 | €1,661 | -€118 | -6.6% |
| Suppliers | 440/4 | €1,779 | €1,661 | -€118 | -6.6% |
| Taxes, remuneration and social security | 45 | €5,330 | €10,297 | +€4,967 | +93.2% |
| Taxes | 450/3 | €1,039 | - | -€1,039 | |
| Remuneration and social security | 454/9 | €4,292 | €10,297 | +€6,006 | +140% |
| Other amounts payable | 47/48 | €481 | €69,101 | +€68,620 | +14,275% |
| Accrued charges and deferred income | 492/3 | €3,441 | €708 | -€2,732 | -79.4% |
| Remuneration, social security and pensions | 62 | €281,419 | €288,551 | +€7,132 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,358 | €30,918 | +€7,560 | +32.4% |
| Other operating charges | 640/8 | €781 | €859 | +€78 | +10.0% |
| Gross operating margin | 9900 | €294,189 | €324,746 | +€30,557 | +10.4% |
| Operating profit (loss) | 9901 | -€11,369 | €4,418 | +€15,787 | |
| Financial income | 75/76B | €71 | €109 | +€38 | +53.3% |
| Recurring financial income | 75 | €71 | €109 | +€38 | +53.3% |
| Financial charges | 65/66B | €1,014 | €1,428 | +€413 | +40.7% |
| Recurring financial charges | 65 | €1,014 | €1,428 | +€413 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,313 | €3,099 | +€15,412 | |
| Income taxes | 67/77 | €244 | €227 | -€17 | -7.1% |
| Profit (loss) for the period | 9904 | -€12,557 | €2,872 | +€15,429 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,557 | €2,872 | +€15,429 |
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 23 October 2026 via checked.be.