BATMAN: 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.
BATMAN
Largest movements
- Receivables within one year +€175
up €175 (+55.7%), from €314 to €489
- Tangible fixed assets -€170
down €170 (-62.1%), from €273 to €103
- Cash -€43
down €43 (-40.2%), from €106 to €63
mainly Trade debts (-€4,214) and Net result for the year (-€3,071)
- Other debts +€7,247
up €7,247 (+8.3%), from €87,702 to €94,949
- Trade debts -€4,214
down €4,214 (-91.1%), from €4,624 to €410
- Profit (loss) carried forward -€3,071
down €3,071 (-2.6%), from -€116,422 to -€119,493
- Gross operating margin -€9,702
down €9,702, from €7,231 to -€2,471
- Depreciation -€263
down €263 (-60.8%), from €433 to €170
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.
Cash bridge derived
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 | €693 | €655 | -€38 | -5.4% |
| Fixed assets | 21/28 | €273 | €103 | -€170 | -62.1% |
| Tangible fixed assets | 22/27 | €273 | €103 | -€170 | -62.1% |
| Plant, machinery and equipment | 23 | €273 | €103 | -€170 | -62.1% |
| Current assets | 29/58 | €419 | €552 | +€132 | +31.5% |
| Amounts receivable within one year | 40/41 | €314 | €489 | +€175 | +55.7% |
| Other amounts receivable | 41 | €314 | €489 | +€175 | +55.7% |
| Cash at bank and in hand | 54/58 | €106 | €63 | -€43 | -40.2% |
| Total equity and liabilities | 10/49 | €693 | €655 | -€38 | -5.4% |
| Equity | 10/15 | -€91,633 | -€94,704 | -€3,071 | -3.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,422 | -€119,493 | -€3,071 | -2.6% |
| Amounts payable | 17/49 | €92,326 | €95,359 | +€3,033 | +3.3% |
| Amounts payable within one year | 42/48 | €92,326 | €95,359 | +€3,033 | +3.3% |
| Trade debts | 44 | €4,624 | €410 | -€4,214 | -91.1% |
| Suppliers | 440/4 | €4,624 | €410 | -€4,214 | -91.1% |
| Other amounts payable | 47/48 | €87,702 | €94,949 | +€7,247 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €170 | -€263 | -60.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €7,231 | -€2,471 | -€9,702 | |
| Operating profit (loss) | 9901 | €6,414 | -€3,028 | -€9,442 | |
| Financial charges | 65/66B | €18 | €43 | +€25 | +142.9% |
| Recurring financial charges | 65 | €18 | €43 | +€25 | +142.9% |
| Profit (loss) for the period before taxes | 9903 | €6,396 | -€3,071 | -€9,467 | |
| Profit (loss) for the period | 9904 | €6,396 | -€3,071 | -€9,467 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,396 | -€3,071 | -€9,467 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.