BATIROI: 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.
BATIROI
Largest movements
- Receivables within one year -€27,023
down €27,023 (-99.4%), from €27,181 to €158
of which Trade receivables: -€26,986
- Tangible fixed assets -€14,547
down €14,547 (-80.4%), from €18,101 to €3,555
- Cash +€2,765
up €2,765 (+42.8%), from €6,459 to €9,224
mainly Receivables within one year (+€27,023) and Investment in fixed assets (net) (+€13,153)
- Deferred charges and accrued income -€567
no longer reported in 2024 (was €567)
- Profit (loss) carried forward -€28,277
down €28,277, from €16,859 to -€11,418
- Advances received -€18,755
no longer reported in 2024 (was €18,755)
- Other debts +€10,928
up €10,928 (+181%), from €6,037 to €16,965
- Trade debts -€4,677
down €4,677 (-87.1%), from €5,370 to €694
- Tax, wage and social debts +€1,409
up €1,409 (+369%), from €382 to €1,792
- Other operating charges +€18,462
up €18,462 (+3,368%), from €548 to €19,011
- Gross operating margin -€15,237
down €15,237, from €9,956 to -€5,281
- Depreciation -€3,617
down €3,617 (-72.2%), from €5,010 to €1,393
- Financial charges +€358
up €358 (+17.1%), from €2,094 to €2,452
- Taxes +€140
new in 2024: €140
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.
Derived cash bridge
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 | €53,604 | €14,232 | -€39,372 | -73.4% |
| Fixed assets | 21/28 | €19,397 | €4,851 | -€14,547 | -75.0% |
| Tangible fixed assets | 22/27 | €18,101 | €3,555 | -€14,547 | -80.4% |
| Furniture and vehicles | 24 | €18,101 | €3,555 | -€14,547 | -80.4% |
| Financial fixed assets | 28 | €1,296 | €1,296 | = | 0.0% |
| Current assets | 29/58 | €34,207 | €9,381 | -€24,825 | -72.6% |
| Amounts receivable within one year | 40/41 | €27,181 | €158 | -€27,023 | -99.4% |
| Trade receivables | 40 | €26,986 | - | -€26,986 | |
| Other amounts receivable | 41 | €195 | €158 | -€37 | -19.1% |
| Cash at bank and in hand | 54/58 | €6,459 | €9,224 | +€2,765 | +42.8% |
| Deferred charges and accrued income | 490/1 | €567 | - | -€567 | |
| Total equity and liabilities | 10/49 | €53,604 | €14,232 | -€39,372 | -73.4% |
| Equity | 10/15 | €23,059 | -€5,218 | -€28,277 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,859 | -€11,418 | -€28,277 | |
| Amounts payable | 17/49 | €30,545 | €19,450 | -€11,094 | -36.3% |
| Amounts payable within one year | 42/48 | €30,545 | €19,450 | -€11,094 | -36.3% |
| Trade debts | 44 | €5,370 | €694 | -€4,677 | -87.1% |
| Suppliers | 440/4 | €5,370 | €694 | -€4,677 | -87.1% |
| Advances received on contracts in progress | 46 | €18,755 | - | -€18,755 | |
| Taxes, remuneration and social security | 45 | €382 | €1,792 | +€1,409 | +369% |
| Taxes | 450/3 | €382 | €1,792 | +€1,409 | +369% |
| Other amounts payable | 47/48 | €6,037 | €16,965 | +€10,928 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,010 | €1,393 | -€3,617 | -72.2% |
| Other operating charges | 640/8 | €548 | €19,011 | +€18,462 | +3,368% |
| Gross operating margin | 9900 | €9,956 | -€5,281 | -€15,237 | |
| Operating profit (loss) | 9901 | €4,397 | -€25,685 | -€30,083 | |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €2,094 | €2,452 | +€358 | +17.1% |
| Recurring financial charges | 65 | €2,094 | €2,452 | +€358 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €2,319 | -€28,138 | -€30,457 | |
| Income taxes | 67/77 | - | €140 | +€140 | |
| Profit (loss) for the period | 9904 | €2,319 | -€28,277 | -€30,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,319 | -€28,277 | -€30,596 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.