BATEST: 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.
BATEST
Largest movements
- Cash +€24,623
up €24,623 (+43.6%), from €56,491 to €81,114
mainly Trade debts (+€39,482) and Stocks and contracts (+€5,500)
- Receivables within one year +€15,205
up €15,205 (+193%), from €7,875 to €23,080
of which Trade receivables: +€19,408
- Stocks and contracts -€5,500
no longer reported in 2025 (was €5,500)
- Tangible fixed assets -€1,600
down €1,600 (-7.1%), from €22,400 to €20,800
- Trade debts +€39,482
up €39,482 (+1,252%), from €3,152 to €42,634
- Accrued charges and deferred income -€3,600
no longer reported in 2025 (was €3,600)
- Debts after one year -€2,882
down €2,882 (-24.4%), from €11,798 to €8,916
- Purchases and services +€108,649
up €108,649 (+108%), from €100,191 to €208,840
- Turnover +€104,856
up €104,856 (+94.2%), from €111,343 to €216,199
- Taxes +€4,212
up €4,212 (+269%), from €1,566 to €5,778
- Gross operating margin -€3,793
down €3,793 (-34.0%), from €11,152 to €7,359
- Other operating charges -€3,225
down €3,225 (-94.4%), from €3,416 to €191
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 | €92,266 | €124,994 | +€32,728 | +35.5% |
| Fixed assets | 21/28 | €22,400 | €20,800 | -€1,600 | -7.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €22,400 | €20,800 | -€1,600 | -7.1% |
| Land and buildings | 22 | €22,400 | €20,800 | -€1,600 | -7.1% |
| Current assets | 29/58 | €69,866 | €104,194 | +€34,328 | +49.1% |
| Stocks and contracts in progress | 3 | €5,500 | - | -€5,500 | |
| Contracts in progress | 37 | €5,500 | - | -€5,500 | |
| Amounts receivable within one year | 40/41 | €7,875 | €23,080 | +€15,205 | +193% |
| Trade receivables | 40 | €3,672 | €23,080 | +€19,408 | +529% |
| Other amounts receivable | 41 | €4,203 | - | -€4,203 | |
| Cash at bank and in hand | 54/58 | €56,491 | €81,114 | +€24,623 | +43.6% |
| Total equity and liabilities | 10/49 | €92,266 | €124,994 | +€32,728 | +35.5% |
| Equity | 10/15 | €54,395 | €53,484 | -€911 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,935 | €33,024 | -€911 | -2.7% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €22,871 | €56,510 | +€33,639 | +147% |
| Amounts payable after more than one year | 17 | €11,798 | €8,916 | -€2,882 | -24.4% |
| Financial debts | 170/4 | €11,798 | €8,916 | -€2,882 | -24.4% |
| Amounts payable within one year | 42/48 | €7,473 | €47,594 | +€40,121 | +537% |
| Current portion of amounts payable after more than one year | 42 | €2,755 | €2,883 | +€128 | +4.7% |
| Trade debts | 44 | €3,152 | €42,634 | +€39,482 | +1,252% |
| Suppliers | 440/4 | €3,152 | €42,634 | +€39,482 | +1,252% |
| Taxes, remuneration and social security | 45 | €1,566 | €2,077 | +€511 | +32.6% |
| Taxes | 450/3 | €1,566 | €2,077 | +€511 | +32.6% |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Turnover | 70 | €111,343 | €216,199 | +€104,856 | +94.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,191 | €208,840 | +€108,649 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €1,600 | = | 0.0% |
| Other operating charges | 640/8 | €3,416 | €191 | -€3,225 | -94.4% |
| Gross operating margin | 9900 | €11,152 | €7,359 | -€3,793 | -34.0% |
| Operating profit (loss) | 9901 | €6,136 | €5,568 | -€568 | -9.3% |
| Financial charges | 65/66B | €369 | €701 | +€332 | +90.1% |
| Recurring financial charges | 65 | €369 | €701 | +€332 | +90.1% |
| Profit (loss) for the period before taxes | 9903 | €5,767 | €4,867 | -€900 | -15.6% |
| Income taxes | 67/77 | €1,566 | €5,778 | +€4,212 | +269% |
| Profit (loss) for the period | 9904 | €4,201 | -€911 | -€5,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,201 | -€911 | -€5,112 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.