BATLAY: what changed
BATLAY
Largest movements
- Tangible fixed assets -€13,797
down €13,797 (-56.2%), from €24,554 to €10,757
of which Plant, machinery and equipment: -€11,163
- Cash +€5,512
up €5,512 (+34.4%), from €16,014 to €21,527
mainly Depreciation (+€13,797) and Trade debts (+€3,878)
- Receivables within one year +€4,099
up €4,099 (+27.2%), from €15,072 to €19,171
of which Trade receivables: +€6,106
- Current portion of long-term debt -€10,193
no longer reported in 2025 (was €10,193)
- Trade debts +€3,878
up €3,878 (+48.0%), from €8,075 to €11,953
- Profit (loss) carried forward +€1,279
up €1,279 (+6.5%), from €19,705 to €20,984
- Tax, wage and social debts +€827
up €827 (+199%), from €415 to €1,243
- Depreciation -€6,612
down €6,612 (-32.4%), from €20,409 to €13,797
- Gross operating margin +€1,730
up €1,730 (+11.9%), from €14,583 to €16,313
- Financial charges -€314
down €314 (-35.6%), from €881 to €567
- Other operating charges +€278
up €278 (+160%), from €173 to €451
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,989 | €52,779 | -€4,209 | -7.4% |
| Fixed assets | 21/28 | €24,554 | €10,757 | -€13,797 | -56.2% |
| Tangible fixed assets | 22/27 | €24,554 | €10,757 | -€13,797 | -56.2% |
| Plant, machinery and equipment | 23 | €21,919 | €10,757 | -€11,163 | -50.9% |
| Furniture and vehicles | 24 | €2,634 | - | -€2,634 | |
| Current assets | 29/58 | €32,435 | €42,023 | +€9,588 | +29.6% |
| Amounts receivable within one year | 40/41 | €15,072 | €19,171 | +€4,099 | +27.2% |
| Trade receivables | 40 | €11,836 | €17,942 | +€6,106 | +51.6% |
| Other amounts receivable | 41 | €3,236 | €1,229 | -€2,007 | -62.0% |
| Cash at bank and in hand | 54/58 | €16,014 | €21,527 | +€5,512 | +34.4% |
| Deferred charges and accrued income | 490/1 | €1,349 | €1,325 | -€24 | -1.7% |
| Total equity and liabilities | 10/49 | €56,989 | €52,779 | -€4,209 | -7.4% |
| Equity | 10/15 | €38,305 | €39,584 | +€1,279 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,705 | €20,984 | +€1,279 | +6.5% |
| Amounts payable | 17/49 | €18,683 | €13,195 | -€5,488 | -29.4% |
| Amounts payable within one year | 42/48 | €18,683 | €13,195 | -€5,488 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €10,193 | - | -€10,193 | |
| Trade debts | 44 | €8,075 | €11,953 | +€3,878 | +48.0% |
| Suppliers | 440/4 | €8,075 | €11,953 | +€3,878 | +48.0% |
| Taxes, remuneration and social security | 45 | €415 | €1,243 | +€827 | +199% |
| Taxes | 450/3 | €415 | €1,243 | +€827 | +199% |
| Remuneration, social security and pensions | 62 | €265 | €106 | -€159 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,409 | €13,797 | -€6,612 | -32.4% |
| Other operating charges | 640/8 | €173 | €451 | +€278 | +160% |
| Gross operating margin | 9900 | €14,583 | €16,313 | +€1,730 | +11.9% |
| Operating profit (loss) | 9901 | -€6,263 | €1,959 | +€8,223 | |
| Financial income | 75/76B | €11 | €4 | -€7 | -67.4% |
| Recurring financial income | 75 | €11 | €4 | -€7 | -67.4% |
| Financial charges | 65/66B | €881 | €567 | -€314 | -35.6% |
| Recurring financial charges | 65 | €881 | €567 | -€314 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,134 | €1,395 | +€8,529 | |
| Income taxes | 67/77 | €115 | €116 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€7,249 | €1,279 | +€8,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,249 | €1,279 | +€8,528 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.