BATITOM: 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.
BATITOM
Largest movements
- Cash +€7,282
up €7,282 (+477.5%), from €1,525 to €8,807
mainly Net result for the year (+€9,023) and Depreciation (+€3,657)
- Tangible fixed assets +€5,452
up €5,452 (+74.2%), from €7,347 to €12,798
of which Furniture and vehicles: +€7,144
- Receivables within one year +€4,430
up €4,430 (+116.0%), from €3,819 to €8,250
of which Trade receivables: +€5,328
- Profit (loss) carried forward +€9,023
up €9,023 (+462.3%), from €1,952 to €10,975
- Accrued charges and deferred income +€3,279
up €3,279 (+4745.2%), from €69 to €3,348
- Tax, wage and social debts +€2,866
up €2,866 (+551.1%), from €520 to €3,387
- Trade debts +€1,936
up €1,936 (+113.0%), from €1,713 to €3,648
- Gross operating margin +€15,221
up €15,221 (+410.7%), from €3,706 to €18,928
- Taxes +€2,866
up €2,866 (+551.1%), from €520 to €3,387
- Depreciation +€1,567
up €1,567 (+74.9%), from €2,090 to €3,657
- Financial charges -€268
down €268 (-16.6%), from €1,614 to €1,346
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 | €12,691 | €29,855 | +€17,165 | +135.3% |
| Fixed assets | 21/28 | €7,347 | €12,798 | +€5,452 | +74.2% |
| Tangible fixed assets | 22/27 | €7,347 | €12,798 | +€5,452 | +74.2% |
| Plant, machinery and equipment | 23 | €2,101 | €960 | -€1,141 | -54.3% |
| Furniture and vehicles | 24 | €1,338 | €8,481 | +€7,144 | +534.0% |
| Other tangible fixed assets | 26 | €3,908 | €3,357 | -€551 | -14.1% |
| Current assets | 29/58 | €5,344 | €17,057 | +€11,713 | +219.2% |
| Amounts receivable within one year | 40/41 | €3,819 | €8,250 | +€4,430 | +116.0% |
| Trade receivables | 40 | €2,145 | €7,473 | +€5,328 | +248.5% |
| Other amounts receivable | 41 | €1,675 | €777 | -€898 | -53.6% |
| Cash at bank and in hand | 54/58 | €1,525 | €8,807 | +€7,282 | +477.5% |
| Total equity and liabilities | 10/49 | €12,691 | €29,855 | +€17,165 | +135.3% |
| Equity | 10/15 | €10,388 | €19,411 | +€9,023 | +86.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,436 | €6,436 | = | 0.0% |
| Distributable reserves | 133 | €6,436 | €6,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,952 | €10,975 | +€9,023 | +462.3% |
| Amounts payable | 17/49 | €2,303 | €10,444 | +€8,141 | +353.5% |
| Amounts payable within one year | 42/48 | €2,234 | €7,096 | +€4,862 | +217.7% |
| Trade debts | 44 | €1,713 | €3,648 | +€1,936 | +113.0% |
| Suppliers | 440/4 | €1,713 | €3,648 | +€1,936 | +113.0% |
| Taxes, remuneration and social security | 45 | €520 | €3,387 | +€2,866 | +551.1% |
| Taxes | 450/3 | €520 | €3,387 | +€2,866 | +551.1% |
| Other amounts payable | 47/48 | €1 | €61 | +€60 | +6124.5% |
| Accrued charges and deferred income | 492/3 | €69 | €3,348 | +€3,279 | +4745.2% |
| Remuneration, social security and pensions | 62 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,090 | €3,657 | +€1,567 | +74.9% |
| Other operating charges | 640/8 | €1,472 | €1,413 | -€59 | -4.0% |
| Gross operating margin | 9900 | €3,706 | €18,928 | +€15,221 | +410.7% |
| Operating profit (loss) | 9901 | €144 | €13,756 | +€13,612 | +9464.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,614 | €1,346 | -€268 | -16.6% |
| Recurring financial charges | 65 | €1,614 | €1,346 | -€268 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,470 | €12,410 | +€13,880 | |
| Income taxes | 67/77 | €520 | €3,387 | +€2,866 | +551.1% |
| Profit (loss) for the period | 9904 | -€1,991 | €9,023 | +€11,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,991 | €9,023 | +€11,014 |
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 8 October 2026 via checked.be.