BATION: 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.
BATION
Largest movements
- Cash -€956
down €956 (-22.5%), from €4,247 to €3,292
mainly Net result for the year (-€930) and Trade debts (-€529)
- Receivables within one year -€306
down €306 (-70.7%), from €434 to €127
of which Trade receivables: -€336
- Deferred charges and accrued income -€197
no longer reported in 2025 (was €197)
- Profit (loss) carried forward -€930
down €930 (-23.0%), from -€4,048 to -€4,978
- Trade debts -€529
no longer reported in 2025 (was €529)
- Gross operating margin +€3,047
up €3,047 (+78.8%), from -€3,865 to -€817
- Depreciation -€188
no longer reported in 2025 (was €188)
- Financial charges +€101
up €101 (+874.9%), from €12 to €113
- Other operating charges -€50
no longer reported in 2025 (was €50)
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 | €4,994 | €3,536 | -€1,459 | -29.2% |
| Fixed assets | 21/28 | €117 | €117 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €4,877 | €3,419 | -€1,459 | -29.9% |
| Amounts receivable within one year | 40/41 | €434 | €127 | -€306 | -70.7% |
| Trade receivables | 40 | €336 | - | -€336 | |
| Other amounts receivable | 41 | €98 | €127 | +€30 | +30.4% |
| Cash at bank and in hand | 54/58 | €4,247 | €3,292 | -€956 | -22.5% |
| Deferred charges and accrued income | 490/1 | €197 | - | -€197 | |
| Total equity and liabilities | 10/49 | €4,994 | €3,536 | -€1,459 | -29.2% |
| Equity | 10/15 | €4,012 | €3,082 | -€930 | -23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,048 | -€4,978 | -€930 | -23.0% |
| Amounts payable | 17/49 | €982 | €454 | -€529 | -53.8% |
| Amounts payable within one year | 42/48 | €982 | €454 | -€529 | -53.8% |
| Trade debts | 44 | €529 | - | -€529 | |
| Suppliers | 440/4 | €529 | - | -€529 | |
| Other amounts payable | 47/48 | €454 | €454 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | - | -€188 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€3,865 | -€817 | +€3,047 | +78.8% |
| Operating profit (loss) | 9901 | -€4,103 | -€817 | +€3,285 | +80.1% |
| Financial charges | 65/66B | €12 | €113 | +€101 | +874.9% |
| Recurring financial charges | 65 | €12 | €113 | +€101 | +874.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,114 | -€930 | +€3,184 | +77.4% |
| Profit (loss) for the period | 9904 | -€4,114 | -€930 | +€3,184 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,114 | -€930 | +€3,184 | +77.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.