BATIJA: 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.
BATIJA
Largest movements
- Tangible fixed assets -€5,998
down €5,998 (-29.3%), from €20,493 to €14,495
- Receivables within one year +€1,522
up €1,522 (+7.7%), from €19,756 to €21,278
of which Trade receivables: +€1,278
- Cash -€485
down €485 (-13.1%), from €3,704 to €3,219
mainly Current portion of long-term debt (-€8,326) and Short-term financial debts (-€3,500)
- Trade debts +€10,115
up €10,115 (+1600.2%), from €632 to €10,747
- Current portion of long-term debt -€8,326
down €8,326 (-45.9%), from €18,123 to €9,797
- Short-term financial debts -€3,500
down €3,500 (-17.1%), from €20,500 to €17,000
- Profit (loss) carried forward -€2,343
down €2,343 (-8.2%), from -€28,642 to -€30,985
- Tax, wage and social debts -€800
down €800 (-13.9%), from €5,767 to €4,967
- Other operating charges -€38,145
down €38,145 (-99.5%), from €38,344 to €199
- Financial charges -€737
down €737 (-20.3%), from €3,632 to €2,896
- Gross operating margin +€673
up €673 (+10.2%), from €6,576 to €7,249
- Taxes +€500
new in 2025: €500
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 | €44,486 | €39,552 | -€4,934 | -11.1% |
| Fixed assets | 21/28 | €21,025 | €15,055 | -€5,970 | -28.4% |
| Tangible fixed assets | 22/27 | €20,493 | €14,495 | -€5,998 | -29.3% |
| Furniture and vehicles | 24 | €20,493 | €14,495 | -€5,998 | -29.3% |
| Financial fixed assets | 28 | €532 | €560 | +€28 | +5.2% |
| Current assets | 29/58 | €23,461 | €24,497 | +€1,037 | +4.4% |
| Amounts receivable within one year | 40/41 | €19,756 | €21,278 | +€1,522 | +7.7% |
| Trade receivables | 40 | - | €1,278 | +€1,278 | |
| Other amounts receivable | 41 | €19,756 | €20,000 | +€244 | +1.2% |
| Cash at bank and in hand | 54/58 | €3,704 | €3,219 | -€485 | -13.1% |
| Total equity and liabilities | 10/49 | €44,486 | €39,552 | -€4,934 | -11.1% |
| Equity | 10/15 | -€1,682 | -€4,025 | -€2,343 | -139.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,360 | €8,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,642 | -€30,985 | -€2,343 | -8.2% |
| Amounts payable | 17/49 | €46,167 | €43,577 | -€2,590 | -5.6% |
| Amounts payable within one year | 42/48 | €45,022 | €43,033 | -€1,989 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €18,123 | €9,797 | -€8,326 | -45.9% |
| Financial debts | 43 | €20,500 | €17,000 | -€3,500 | -17.1% |
| Credit institutions | 430/8 | €20,500 | €17,000 | -€3,500 | -17.1% |
| Trade debts | 44 | €632 | €10,747 | +€10,115 | +1600.2% |
| Suppliers | 440/4 | €632 | €10,747 | +€10,115 | +1600.2% |
| Taxes, remuneration and social security | 45 | €5,767 | €4,967 | -€800 | -13.9% |
| Taxes | 450/3 | €5,767 | €4,967 | -€800 | -13.9% |
| Other amounts payable | 47/48 | - | €521 | +€521 | |
| Accrued charges and deferred income | 492/3 | €1,145 | €545 | -€601 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,998 | €5,998 | = | 0.0% |
| Other operating charges | 640/8 | €38,344 | €199 | -€38,145 | -99.5% |
| Gross operating margin | 9900 | €6,576 | €7,249 | +€673 | +10.2% |
| Operating profit (loss) | 9901 | -€37,766 | €1,052 | +€38,818 | |
| Financial charges | 65/66B | €3,632 | €2,896 | -€737 | -20.3% |
| Recurring financial charges | 65 | €3,632 | €2,896 | -€737 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€41,398 | -€1,843 | +€39,555 | +95.5% |
| Income taxes | 67/77 | - | €500 | +€500 | |
| Profit (loss) for the period | 9904 | -€41,398 | -€2,343 | +€39,055 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,398 | -€2,343 | +€39,055 | +94.3% |
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 12 October 2026 via checked.be.