BATMEN: 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.
BATMEN
Largest movements
- Receivables within one year +€24,986
up €24,986 (+41.0%), from €60,994 to €85,980
of which Trade receivables: +€26,055
- Cash -€4,353
down €4,353 (-34.5%), from €12,626 to €8,273
mainly Receivables within one year (-€24,986) and Deferred charges and accrued income (-€1,433)
- Deferred charges and accrued income +€1,433
up €1,433 (+1,153%), from €124 to €1,557
- Profit (loss) carried forward +€15,438
up €15,438 (+28.6%), from €54,048 to €69,485
- Trade debts +€4,578
up €4,578 (+68.5%), from €6,687 to €11,265
- Tax, wage and social debts +€2,050
up €2,050 (+46.6%), from €4,400 to €6,450
of which Taxes: +€6,450
- Turnover +€198,917
new in 2025: €198,917
- Purchases and services +€182,564
new in 2025: €182,564
- Gross operating margin +€17,063
up €17,063, from -€710 to €16,353
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 | €74,494 | €96,561 | +€22,066 | +29.6% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €73,744 | €95,811 | +€22,066 | +29.9% |
| Amounts receivable within one year | 40/41 | €60,994 | €85,980 | +€24,986 | +41.0% |
| Trade receivables | 40 | €58,285 | €84,340 | +€26,055 | +44.7% |
| Other amounts receivable | 41 | €2,710 | €1,640 | -€1,069 | -39.5% |
| Cash at bank and in hand | 54/58 | €12,626 | €8,273 | -€4,353 | -34.5% |
| Deferred charges and accrued income | 490/1 | €124 | €1,557 | +€1,433 | +1,153% |
| Total equity and liabilities | 10/49 | €74,494 | €96,561 | +€22,066 | +29.6% |
| Equity | 10/15 | €63,408 | €78,845 | +€15,438 | +24.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,048 | €69,485 | +€15,438 | +28.6% |
| Amounts payable | 17/49 | €11,087 | €17,715 | +€6,628 | +59.8% |
| Amounts payable within one year | 42/48 | €11,087 | €17,715 | +€6,628 | +59.8% |
| Trade debts | 44 | €6,687 | €11,265 | +€4,578 | +68.5% |
| Suppliers | 440/4 | €6,687 | €11,265 | +€4,578 | +68.5% |
| Taxes, remuneration and social security | 45 | €4,400 | €6,450 | +€2,050 | +46.6% |
| Taxes | 450/3 | - | €6,450 | +€6,450 | |
| Remuneration and social security | 454/9 | €4,400 | - | -€4,400 | |
| Turnover | 70 | - | €198,917 | +€198,917 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €182,564 | +€182,564 | |
| Other operating charges | 640/8 | €1,825 | €883 | -€942 | -51.6% |
| Gross operating margin | 9900 | -€710 | €16,353 | +€17,063 | |
| Operating profit (loss) | 9901 | -€2,536 | €15,469 | +€18,005 | |
| Financial income | 75/76B | €68 | €119 | +€51 | +75.6% |
| Recurring financial income | 75 | €68 | €119 | +€51 | +75.6% |
| Financial charges | 65/66B | €181 | €151 | -€30 | -16.6% |
| Recurring financial charges | 65 | €181 | €151 | -€30 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,649 | €15,438 | +€18,086 | |
| Profit (loss) for the period | 9904 | -€2,649 | €15,438 | +€18,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,649 | €15,438 | +€18,086 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.