BATIYOU: 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.
BATIYOU
Largest movements
- Cash +€49,398
up €49,398 (+5,851%), from €844 to €50,242
mainly Net result for the year (+€49,975) and Tax, wage and social debts (+€18,698)
- Receivables within one year +€26,368
up €26,368 (+1,041%), from €2,533 to €28,901
of which Trade receivables: +€24,191
- Profit (loss) carried forward +€49,975
up €49,975 (+5,280%), from €947 to €50,922
- Tax, wage and social debts +€18,698
up €18,698 (+7,902%), from €237 to €18,934
- Trade debts +€6,126
up €6,126 (+284%), from €2,160 to €8,287
- Contributions +€1,000
new in 2025: €1,000
- Gross operating margin +€62,167
up €62,167 (+5,048%), from €1,232 to €63,398
- Taxes +€12,257
up €12,257 (+5,180%), from €237 to €12,494
- Other operating charges +€822
new in 2025: €822
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.
Derived cash bridge
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 | €3,377 | €79,143 | +€75,766 | +2,243% |
| Current assets | 29/58 | €3,377 | €79,143 | +€75,766 | +2,243% |
| Amounts receivable within one year | 40/41 | €2,533 | €28,901 | +€26,368 | +1,041% |
| Trade receivables | 40 | €2,533 | €26,724 | +€24,191 | +955% |
| Other amounts receivable | 41 | - | €2,177 | +€2,177 | |
| Cash at bank and in hand | 54/58 | €844 | €50,242 | +€49,398 | +5,851% |
| Total equity and liabilities | 10/49 | €3,377 | €79,143 | +€75,766 | +2,243% |
| Equity | 10/15 | €947 | €51,922 | +€50,975 | +5,385% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €947 | €50,922 | +€49,975 | +5,280% |
| Amounts payable | 17/49 | €2,431 | €27,221 | +€24,791 | +1,020% |
| Amounts payable within one year | 42/48 | €2,431 | €27,221 | +€24,791 | +1,020% |
| Trade debts | 44 | €2,160 | €8,287 | +€6,126 | +284% |
| Suppliers | 440/4 | €2,160 | €8,287 | +€6,126 | +284% |
| Taxes, remuneration and social security | 45 | €237 | €18,934 | +€18,698 | +7,902% |
| Taxes | 450/3 | €237 | €18,934 | +€18,698 | +7,902% |
| Other amounts payable | 47/48 | €34 | - | -€34 | |
| Other operating charges | 640/8 | - | €822 | +€822 | |
| Gross operating margin | 9900 | €1,232 | €63,398 | +€62,167 | +5,048% |
| Operating profit (loss) | 9901 | €1,232 | €62,576 | +€61,344 | +4,981% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €48 | €180 | +€132 | +272% |
| Recurring financial charges | 65 | €48 | €180 | +€132 | +272% |
| Profit (loss) for the period before taxes | 9903 | €1,183 | €62,469 | +€61,286 | +5,180% |
| Income taxes | 67/77 | €237 | €12,494 | +€12,257 | +5,180% |
| Profit (loss) for the period | 9904 | €947 | €49,975 | +€49,029 | +5,180% |
| Profit (loss) for the period to be appropriated | 9905 | €947 | €49,975 | +€49,029 | +5,180% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.