BATIKA: 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.
BATIKA
Largest movements
- Financial fixed assets -€2.8m
down €2.8m (-42.9%), from €6.6m to €3.8m
- Cash -€615,099
down €615,099 (-24.2%), from €2.5m to €1.9m
mainly Other debts (-€5.1m) and Tax, wage and social debts (-€332,644)
- Current investments -€300,000
down €300,000 (-57.4%), from €523,052 to €223,052
- Other debts -€5.1m
down €5.1m (-82.8%), from €6.2m to €1.1m
- Reserves +€1.8m
up €1.8m (+35.5%), from €5.0m to €6.8m
of which Distributable reserves: +€1.8m
- Tax, wage and social debts -€332,644
down €332,644 (-66.1%), from €503,000 to €170,356
- Financial income -€4.0m
down €4.0m (-66.8%), from €5.9m to €2.0m
- Taxes -€324,345
down €324,345 (-64.5%), from €503,000 to €178,655
- Financial charges -€5,765
down €5,765 (-23.2%), from €24,802 to €19,037
- Other operating charges -€1,848
down €1,848 (-94.7%), from €1,951 to €103
- Depreciation -€1,533
down €1,533 (-1.9%), from €80,443 to €78,910
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 | €13,230,860 | €9,458,820 | -€3.8m | -28.5% |
| Fixed assets | 21/28 | €9,855,024 | €6,940,858 | -€2.9m | -29.6% |
| Tangible fixed assets | 22/27 | €3,225,853 | €3,152,379 | -€73,475 | -2.3% |
| Land and buildings | 22 | €3,225,853 | €3,152,379 | -€73,475 | -2.3% |
| Financial fixed assets | 28 | €6,629,171 | €3,788,479 | -€2.8m | -42.9% |
| Current assets | 29/58 | €3,375,836 | €2,517,963 | -€857,873 | -25.4% |
| Amounts receivable after more than one year | 29 | €308,828 | €366,053 | +€57,225 | +18.5% |
| Trade receivables | 290 | €308,828 | €366,053 | +€57,225 | +18.5% |
| Current investments | 50/53 | €523,052 | €223,052 | -€300,000 | -57.4% |
| Cash at bank and in hand | 54/58 | €2,543,957 | €1,928,858 | -€615,099 | -24.2% |
| Total equity and liabilities | 10/49 | €13,230,860 | €9,458,820 | -€3.8m | -28.5% |
| Equity | 10/15 | €5,135,842 | €6,922,392 | +€1.8m | +34.8% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Capital | 10 | €95,000 | €95,000 | = | 0.0% |
| Issued capital | 100 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €5,039,500 | €6,826,050 | +€1.8m | +35.5% |
| Non-distributable reserves | 130/1 | €9,500 | €9,500 | = | 0.0% |
| Legal reserve | 130 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €5,030,000 | €6,816,550 | +€1.8m | +35.5% |
| Profit (loss) carried forward | 14 | €1,342 | €1,342 | = | 0.0% |
| Amounts payable | 17/49 | €8,095,018 | €2,536,428 | -€5.6m | -68.7% |
| Amounts payable after more than one year | 17 | €1,293,176 | €1,187,842 | -€105,335 | -8.1% |
| Financial debts | 170/4 | €1,293,176 | €1,187,842 | -€105,335 | -8.1% |
| Amounts payable within one year | 42/48 | €6,799,640 | €1,338,533 | -€5.5m | -80.3% |
| Current portion of amounts payable after more than one year | 42 | €112,661 | €105,441 | -€7,219 | -6.4% |
| Trade debts | 44 | €3,273 | €2,570 | -€703 | -21.5% |
| Suppliers | 440/4 | €3,273 | €2,570 | -€703 | -21.5% |
| Taxes, remuneration and social security | 45 | €503,000 | €170,356 | -€332,644 | -66.1% |
| Taxes | 450/3 | €503,000 | €170,356 | -€332,644 | -66.1% |
| Other amounts payable | 47/48 | €6,180,707 | €1,060,166 | -€5.1m | -82.8% |
| Accrued charges and deferred income | 492/3 | €2,201 | €10,054 | +€7,853 | +356.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,443 | €78,910 | -€1,533 | -1.9% |
| Other operating charges | 640/8 | €1,951 | €103 | -€1,848 | -94.7% |
| Gross operating margin | 9900 | €102,064 | €101,524 | -€539 | -0.5% |
| Operating profit (loss) | 9901 | €19,670 | €22,511 | +€2,841 | +14.4% |
| Financial income | 75/76B | €5,912,752 | €1,961,731 | -€4.0m | -66.8% |
| Recurring financial income | 75 | €5,912,752 | €1,961,731 | -€4.0m | -66.8% |
| Financial charges | 65/66B | €24,802 | €19,037 | -€5,765 | -23.2% |
| Recurring financial charges | 65 | €24,802 | €19,037 | -€5,765 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €5,907,621 | €1,965,205 | -€3.9m | -66.7% |
| Income taxes | 67/77 | €503,000 | €178,655 | -€324,345 | -64.5% |
| Profit (loss) for the period | 9904 | €5,404,621 | €1,786,550 | -€3.6m | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,404,621 | €1,786,550 | -€3.6m | -66.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.