BATO: 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.
BATO
Largest movements
- Stocks and contracts -€4,354
down €4,354 (-55.2%), from €7,893 to €3,539
- Cash -€2,957
down €2,957 (-41.0%), from €7,215 to €4,259
mainly Net result for the year (-€11,280) and Trade debts (-€2,695)
- Receivables within one year -€1,371
down €1,371 (-5.2%), from €26,489 to €25,118
of which Other amounts receivable: -€1,202
- Profit (loss) carried forward -€11,280
down €11,280 (-48.5%), from -€23,241 to -€34,521
- Tax, wage and social debts +€5,152
up €5,152 (+14.9%), from €34,689 to €39,841
of which Remuneration and social security: +€4,970
- Trade debts -€2,695
down €2,695 (-19.2%), from €14,007 to €11,312
- Gross operating margin -€15,314
down €15,314, from €10,237 to -€5,077
- Other operating charges -€200
down €200 (-3.2%), from €6,331 to €6,131
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 | €41,598 | €32,916 | -€8,682 | -20.9% |
| Current assets | 29/58 | €41,598 | €32,916 | -€8,682 | -20.9% |
| Stocks and contracts in progress | 3 | €7,893 | €3,539 | -€4,354 | -55.2% |
| Stocks | 30/36 | €7,893 | €3,539 | -€4,354 | -55.2% |
| Amounts receivable within one year | 40/41 | €26,489 | €25,118 | -€1,371 | -5.2% |
| Trade receivables | 40 | €25,288 | €25,118 | -€170 | -0.7% |
| Other amounts receivable | 41 | €1,202 | - | -€1,202 | |
| Cash at bank and in hand | 54/58 | €7,215 | €4,259 | -€2,957 | -41.0% |
| Total equity and liabilities | 10/49 | €41,598 | €32,916 | -€8,682 | -20.9% |
| Equity | 10/15 | -€10,185 | -€21,465 | -€11,280 | -111% |
| Contributions | 10/11 | €11,197 | €11,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,241 | -€34,521 | -€11,280 | -48.5% |
| Amounts payable | 17/49 | €51,783 | €54,381 | +€2,598 | +5.0% |
| Amounts payable within one year | 42/48 | €51,783 | €54,381 | +€2,598 | +5.0% |
| Financial debts | 43 | €1,000 | €1,000 | = | 0.0% |
| Other loans | 439 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €14,007 | €11,312 | -€2,695 | -19.2% |
| Suppliers | 440/4 | €14,007 | €11,312 | -€2,695 | -19.2% |
| Taxes, remuneration and social security | 45 | €34,689 | €39,841 | +€5,152 | +14.9% |
| Taxes | 450/3 | €2,984 | €3,166 | +€183 | +6.1% |
| Remuneration and social security | 454/9 | €31,705 | €36,675 | +€4,970 | +15.7% |
| Other amounts payable | 47/48 | €2,087 | €2,228 | +€141 | +6.7% |
| Other operating charges | 640/8 | €6,331 | €6,131 | -€200 | -3.2% |
| Gross operating margin | 9900 | €10,237 | -€5,077 | -€15,314 | |
| Operating profit (loss) | 9901 | €3,906 | -€11,208 | -€15,114 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.2% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €3,841 | -€11,280 | -€15,122 | |
| Profit (loss) for the period | 9904 | €3,841 | -€11,280 | -€15,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,841 | -€11,280 | -€15,122 |
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 26 October 2026 via checked.be.