BATCHA: 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.
BATCHA
Largest movements
- Receivables within one year +€7,957
up €7,957 (+108.4%), from €7,339 to €15,296
of which Other amounts receivable: +€6,595
- Cash +€3,592
up €3,592 (+9.2%), from €38,880 to €42,472
mainly Other debts (+€8,268) and Trade debts (+€4,431)
- Tangible fixed assets +€1,514
up €1,514 (+59.5%), from €2,545 to €4,059
- Other debts +€8,268
up €8,268 (+34.8%), from €23,744 to €32,012
- Trade debts +€4,431
up €4,431 (+92.5%), from €4,790 to €9,221
- Profit (loss) carried forward +€939
up €939 (+49.9%), from €1,880 to €2,819
- Gross operating margin -€2,210
down €2,210 (-43.9%), from €5,029 to €2,819
- Depreciation +€1,031
up €1,031 (+162.1%), from €636 to €1,667
- Taxes -€820
down €820 (-96.5%), from €850 to €30
- Financial charges -€453
down €453 (-71.2%), from €636 to €183
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 | €48,764 | €61,827 | +€13,063 | +26.8% |
| Fixed assets | 21/28 | €2,545 | €4,059 | +€1,514 | +59.5% |
| Tangible fixed assets | 22/27 | €2,545 | €4,059 | +€1,514 | +59.5% |
| Furniture and vehicles | 24 | €2,545 | €4,059 | +€1,514 | +59.5% |
| Current assets | 29/58 | €46,219 | €57,768 | +€11,549 | +25.0% |
| Amounts receivable within one year | 40/41 | €7,339 | €15,296 | +€7,957 | +108.4% |
| Trade receivables | 40 | €5,303 | €6,665 | +€1,362 | +25.7% |
| Other amounts receivable | 41 | €2,036 | €8,631 | +€6,595 | +323.9% |
| Cash at bank and in hand | 54/58 | €38,880 | €42,472 | +€3,592 | +9.2% |
| Total equity and liabilities | 10/49 | €48,764 | €61,827 | +€13,063 | +26.8% |
| Equity | 10/15 | €7,880 | €8,819 | +€939 | +11.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,880 | €2,819 | +€939 | +49.9% |
| Amounts payable | 17/49 | €40,884 | €53,008 | +€12,124 | +29.7% |
| Amounts payable within one year | 42/48 | €40,884 | €53,008 | +€12,124 | +29.7% |
| Trade debts | 44 | €4,790 | €9,221 | +€4,431 | +92.5% |
| Suppliers | 440/4 | €4,790 | €9,221 | +€4,431 | +92.5% |
| Advances received on contracts in progress | 46 | €11,500 | €11,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €850 | €275 | -€575 | -67.6% |
| Taxes | 450/3 | €850 | €275 | -€575 | -67.6% |
| Other amounts payable | 47/48 | €23,744 | €32,012 | +€8,268 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €1,667 | +€1,031 | +162.1% |
| Gross operating margin | 9900 | €5,029 | €2,819 | -€2,210 | -43.9% |
| Operating profit (loss) | 9901 | €4,393 | €1,152 | -€3,241 | -73.8% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €636 | €183 | -€453 | -71.2% |
| Recurring financial charges | 65 | €636 | €183 | -€453 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €3,767 | €969 | -€2,798 | -74.3% |
| Income taxes | 67/77 | €850 | €30 | -€820 | -96.5% |
| Profit (loss) for the period | 9904 | €2,917 | €939 | -€1,978 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,917 | €939 | -€1,978 | -67.8% |
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 11 October 2026 via checked.be.