BATMANU SERVICES: 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.
BATMANU SERVICES
Largest movements
- Tangible fixed assets +€2,699
up €2,699 (+156%), from €1,734 to €4,433
of which Plant, machinery and equipment: +€1,425
- Cash +€1,309
up €1,309 (+31.4%), from €4,177 to €5,486
mainly Net result for the year (+€4,143) and Trade debts (+€2,280)
- Profit (loss) carried forward +€4,143
up €4,143 (+6.4%), from €64,427 to €68,570
- Trade debts +€2,280
up €2,280 (+692%), from €330 to €2,609
- Tax, wage and social debts -€1,182
down €1,182 (-36.7%), from €3,220 to €2,038
- Gross operating margin -€2,767
down €2,767 (-22.7%), from €12,213 to €9,446
- Depreciation -€2,627
down €2,627 (-57.4%), from €4,578 to €1,952
- Taxes +€688
up €688 (+41.4%), from €1,660 to €2,348
- Financial charges -€284
down €284 (-49.9%), from €569 to €285
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 | €84,794 | €90,034 | +€5,241 | +6.2% |
| Fixed assets | 21/28 | €1,734 | €4,433 | +€2,699 | +156% |
| Tangible fixed assets | 22/27 | €1,734 | €4,433 | +€2,699 | +156% |
| Plant, machinery and equipment | 23 | €259 | €1,685 | +€1,425 | +550% |
| Furniture and vehicles | 24 | €1,475 | €2,748 | +€1,274 | +86.4% |
| Current assets | 29/58 | €83,059 | €85,601 | +€2,542 | +3.1% |
| Amounts receivable within one year | 40/41 | €73,611 | €74,337 | +€725 | +1.0% |
| Trade receivables | 40 | €755 | €1,050 | +€295 | +39.1% |
| Other amounts receivable | 41 | €72,856 | €73,287 | +€430 | +0.6% |
| Current investments | 50/53 | €4,641 | €5,000 | +€359 | +7.7% |
| Cash at bank and in hand | 54/58 | €4,177 | €5,486 | +€1,309 | +31.4% |
| Deferred charges and accrued income | 490/1 | €631 | €779 | +€148 | +23.4% |
| Total equity and liabilities | 10/49 | €84,794 | €90,034 | +€5,241 | +6.2% |
| Equity | 10/15 | €81,244 | €85,387 | +€4,143 | +5.1% |
| Contributions | 10/11 | €14,957 | €14,957 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €64,427 | €68,570 | +€4,143 | +6.4% |
| Amounts payable | 17/49 | €3,550 | €4,647 | +€1,097 | +30.9% |
| Amounts payable within one year | 42/48 | €3,550 | €4,647 | +€1,097 | +30.9% |
| Trade debts | 44 | €330 | €2,609 | +€2,280 | +692% |
| Suppliers | 440/4 | €330 | €2,609 | +€2,280 | +692% |
| Taxes, remuneration and social security | 45 | €3,220 | €2,038 | -€1,182 | -36.7% |
| Taxes | 450/3 | €3,220 | €2,038 | -€1,182 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,578 | €1,952 | -€2,627 | -57.4% |
| Other operating charges | 640/8 | €687 | €718 | +€31 | +4.6% |
| Non-recurring operating charges | 66A | €53 | - | -€53 | |
| Gross operating margin | 9900 | €12,213 | €9,446 | -€2,767 | -22.7% |
| Operating profit (loss) | 9901 | €6,895 | €6,776 | -€119 | -1.7% |
| Financial charges | 65/66B | €569 | €285 | -€284 | -49.9% |
| Recurring financial charges | 65 | €569 | €285 | -€284 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €6,326 | €6,491 | +€165 | +2.6% |
| Income taxes | 67/77 | €1,660 | €2,348 | +€688 | +41.4% |
| Profit (loss) for the period | 9904 | €4,666 | €4,143 | -€523 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,666 | €4,143 | -€523 | -11.2% |
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 28 October 2026 via checked.be.