BATECON: 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.
BATECON
Largest movements
- Receivables after one year -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Receivables within one year +€11,263
up €11,263 (+30.2%), from €37,278 to €48,542
of which Other amounts receivable: +€12,760
- Cash +€5,867
up €5,867 (+4.1%), from €141,932 to €147,799
mainly Receivables after one year (+€70,000) and Net result for the year (+€43,161)
- Tangible fixed assets +€5,113
up €5,113, from €0 to €5,113
- Other debts -€59,805
down €59,805 (-93.4%), from €64,053 to €4,248
- Profit (loss) carried forward +€43,161
up €43,161, from €0 to €43,161
- Tax, wage and social debts -€29,247
down €29,247 (-74.0%), from €39,529 to €10,282
of which Taxes: -€23,422
- Trade debts -€3,622
down €3,622 (-80.7%), from €4,487 to €865
- Gross operating margin -€39,248
down €39,248 (-40.0%), from €98,242 to €58,994
- Taxes -€9,817
down €9,817 (-44.5%), from €22,058 to €12,240
- Financial charges +€1,976
up €1,976 (+274.7%), from €719 to €2,695
- Financial income -€1,882
down €1,882 (-97.4%), from €1,932 to €50
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.
Cash bridge derived
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 | €249,211 | €201,625 | -€47,585 | -19.1% |
| Fixed assets | 21/28 | €0 | €5,113 | +€5,113 | |
| Tangible fixed assets | 22/27 | €0 | €5,113 | +€5,113 | |
| Furniture and vehicles | 24 | €0 | €5,113 | +€5,113 | |
| Current assets | 29/58 | €249,211 | €196,512 | -€52,699 | -21.1% |
| Amounts receivable after more than one year | 29 | €70,000 | €0 | -€70,000 | -100.0% |
| Other amounts receivable | 291 | €70,000 | €0 | -€70,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €37,278 | €48,542 | +€11,263 | +30.2% |
| Trade receivables | 40 | €37,278 | €35,782 | -€1,496 | -4.0% |
| Other amounts receivable | 41 | - | €12,760 | +€12,760 | |
| Cash at bank and in hand | 54/58 | €141,932 | €147,799 | +€5,867 | +4.1% |
| Deferred charges and accrued income | 490/1 | - | €171 | +€171 | |
| Total equity and liabilities | 10/49 | €249,211 | €201,625 | -€47,585 | -19.1% |
| Equity | 10/15 | €141,141 | €184,302 | +€43,161 | +30.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €120,681 | €120,681 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €120,681 | €120,681 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €43,161 | +€43,161 | |
| Amounts payable | 17/49 | €108,070 | €17,324 | -€90,746 | -84.0% |
| Amounts payable within one year | 42/48 | €108,070 | €17,324 | -€90,746 | -84.0% |
| Financial debts | 43 | - | €1,929 | +€1,929 | |
| Credit institutions | 430/8 | - | €1,929 | +€1,929 | |
| Trade debts | 44 | €4,487 | €865 | -€3,622 | -80.7% |
| Suppliers | 440/4 | €4,487 | €865 | -€3,622 | -80.7% |
| Taxes, remuneration and social security | 45 | €39,529 | €10,282 | -€29,247 | -74.0% |
| Taxes | 450/3 | €30,724 | €7,301 | -€23,422 | -76.2% |
| Remuneration and social security | 454/9 | €8,806 | €2,981 | -€5,825 | -66.1% |
| Other amounts payable | 47/48 | €64,053 | €4,248 | -€59,805 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €415 | +€231 | +126.1% |
| Other operating charges | 640/8 | €185 | €533 | +€349 | +188.8% |
| Gross operating margin | 9900 | €98,242 | €58,994 | -€39,248 | -40.0% |
| Operating profit (loss) | 9901 | €97,874 | €58,045 | -€39,828 | -40.7% |
| Financial income | 75/76B | €1,932 | €50 | -€1,882 | -97.4% |
| Recurring financial income | 75 | €1,932 | €50 | -€1,882 | -97.4% |
| Financial charges | 65/66B | €719 | €2,695 | +€1,976 | +274.7% |
| Recurring financial charges | 65 | €719 | €2,695 | +€1,976 | +274.7% |
| Profit (loss) for the period before taxes | 9903 | €99,087 | €55,401 | -€43,685 | -44.1% |
| Income taxes | 67/77 | €22,058 | €12,240 | -€9,817 | -44.5% |
| Profit (loss) for the period | 9904 | €77,029 | €43,161 | -€33,868 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,029 | €43,161 | -€33,868 | -44.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.