BATISO: 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.
BATISO
Largest movements
- Cash -€3,740
down €3,740 (-34.6%), from €10,824 to €7,084
mainly Debts after one year (-€9,255) and Trade debts (-€5,837)
- Tangible fixed assets -€3,430
down €3,430 (-3.3%), from €103,900 to €100,470
- Debts after one year -€9,255
down €9,255 (-53.7%), from €17,220 to €7,965
- Profit (loss) carried forward +€7,660
up €7,660 (+309.0%), from €2,479 to €10,139
- Trade debts -€5,837
down €5,837 (-72.4%), from €8,064 to €2,226
- Gross operating margin -€3,972
down €3,972 (-19.4%), from €20,494 to €16,522
- Other operating charges -€3,654
down €3,654 (-46.0%), from €7,946 to €4,292
- Financial charges -€329
down €329 (-24.3%), from €1,351 to €1,022
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 | €114,725 | €107,554 | -€7,170 | -6.2% |
| Fixed assets | 21/28 | €103,900 | €100,470 | -€3,430 | -3.3% |
| Tangible fixed assets | 22/27 | €103,900 | €100,470 | -€3,430 | -3.3% |
| Land and buildings | 22 | €103,900 | €100,470 | -€3,430 | -3.3% |
| Current assets | 29/58 | €10,824 | €7,084 | -€3,740 | -34.6% |
| Cash at bank and in hand | 54/58 | €10,824 | €7,084 | -€3,740 | -34.6% |
| Total equity and liabilities | 10/49 | €114,725 | €107,554 | -€7,170 | -6.2% |
| Equity | 10/15 | €51,979 | €59,639 | +€7,660 | +14.7% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Capital | 10 | €45,000 | - | -€45,000 | |
| Issued capital | 100 | €45,000 | - | -€45,000 | |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Legal reserve | 130 | €4,500 | - | -€4,500 | |
| Reserves not available under the articles | 1311 | - | €4,500 | +€4,500 | |
| Profit (loss) carried forward | 14 | €2,479 | €10,139 | +€7,660 | +309.0% |
| Amounts payable | 17/49 | €62,746 | €47,915 | -€14,831 | -23.6% |
| Amounts payable after more than one year | 17 | €17,220 | €7,965 | -€9,255 | -53.7% |
| Financial debts | 170/4 | €17,220 | €7,965 | -€9,255 | -53.7% |
| Amounts payable within one year | 42/48 | €44,714 | €39,139 | -€5,576 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €8,905 | €9,255 | +€349 | +3.9% |
| Trade debts | 44 | €8,064 | €2,226 | -€5,837 | -72.4% |
| Suppliers | 440/4 | €8,064 | €2,226 | -€5,837 | -72.4% |
| Other amounts payable | 47/48 | €27,745 | €27,658 | -€88 | -0.3% |
| Accrued charges and deferred income | 492/3 | €811 | €811 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,430 | €3,430 | = | 0.0% |
| Other operating charges | 640/8 | €7,946 | €4,292 | -€3,654 | -46.0% |
| Gross operating margin | 9900 | €20,494 | €16,522 | -€3,972 | -19.4% |
| Operating profit (loss) | 9901 | €9,118 | €8,800 | -€318 | -3.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,351 | €1,022 | -€329 | -24.3% |
| Recurring financial charges | 65 | €1,351 | €1,022 | -€329 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €7,767 | €7,779 | +€12 | +0.1% |
| Income taxes | 67/77 | - | €118 | +€118 | |
| Profit (loss) for the period | 9904 | €7,767 | €7,660 | -€107 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,767 | €7,660 | -€107 | -1.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.