Batienar: 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.
Batienar
Largest movements
- Cash +€50,209
up €50,209 (+167.0%), from €30,058 to €80,266
mainly Net result for the year (+€57,241) and Tax, wage and social debts (+€10,701)
- Tangible fixed assets +€18,028
up €18,028 (+1044.7%), from €1,726 to €19,754
of which Furniture and vehicles: +€17,483
- Profit (loss) carried forward +€57,241
up €57,241 (+246.2%), from €23,249 to €80,490
- Tax, wage and social debts +€10,701
up €10,701 (+100.9%), from €10,601 to €21,302
- Gross operating margin +€47,495
up €47,495 (+162.1%), from €29,303 to €76,798
- Taxes +€9,171
up €9,171 (+156.3%), from €5,868 to €15,039
- Depreciation +€4,163
up €4,163 (+3573.7%), from €116 to €4,279
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 | €39,850 | €107,929 | +€68,079 | +170.8% |
| Fixed assets | 21/28 | €1,726 | €19,754 | +€18,028 | +1044.7% |
| Tangible fixed assets | 22/27 | €1,726 | €19,754 | +€18,028 | +1044.7% |
| Plant, machinery and equipment | 23 | €876 | €1,421 | +€545 | +62.2% |
| Furniture and vehicles | 24 | €850 | €18,333 | +€17,483 | +2056.8% |
| Current assets | 29/58 | €38,124 | €88,175 | +€50,051 | +131.3% |
| Amounts receivable within one year | 40/41 | €8,012 | €7,638 | -€374 | -4.7% |
| Trade receivables | 40 | €7,995 | €7,305 | -€690 | -8.6% |
| Other amounts receivable | 41 | €17 | €333 | +€316 | +1868.9% |
| Cash at bank and in hand | 54/58 | €30,058 | €80,266 | +€50,209 | +167.0% |
| Deferred charges and accrued income | 490/1 | €54 | €271 | +€217 | +398.7% |
| Total equity and liabilities | 10/49 | €39,850 | €107,929 | +€68,079 | +170.8% |
| Equity | 10/15 | €29,249 | €86,490 | +€57,241 | +195.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,249 | €80,490 | +€57,241 | +246.2% |
| Amounts payable | 17/49 | €10,601 | €21,440 | +€10,839 | +102.2% |
| Amounts payable within one year | 42/48 | €10,601 | €21,440 | +€10,839 | +102.2% |
| Trade debts | 44 | - | €138 | +€138 | |
| Suppliers | 440/4 | - | €138 | +€138 | |
| Taxes, remuneration and social security | 45 | €10,601 | €21,302 | +€10,701 | +100.9% |
| Taxes | 450/3 | €10,601 | €21,302 | +€10,701 | +100.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €4,279 | +€4,163 | +3573.7% |
| Other operating charges | 640/8 | - | €218 | +€218 | |
| Gross operating margin | 9900 | €29,303 | €76,798 | +€47,495 | +162.1% |
| Operating profit (loss) | 9901 | €29,187 | €72,301 | +€43,114 | +147.7% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €69 | €39 | -€30 | -43.8% |
| Recurring financial charges | 65 | €69 | €39 | -€30 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €29,117 | €72,280 | +€43,163 | +148.2% |
| Income taxes | 67/77 | €5,868 | €15,039 | +€9,171 | +156.3% |
| Profit (loss) for the period | 9904 | €23,249 | €57,241 | +€33,992 | +146.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,249 | €57,241 | +€33,992 | +146.2% |
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 1 October 2026 via checked.be.