BATOBA: 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.
BATOBA
Largest movements
- Receivables within one year +€24,238
up €24,238 (+120.4%), from €20,131 to €44,369
of which Trade receivables: +€43,589
- Cash +€21,609
up €21,609 (+9281.8%), from €233 to €21,842
mainly Trade debts (+€40,798) and Depreciation (+€18,724)
- Tangible fixed assets -€18,724
down €18,724 (-9.9%), from €188,800 to €170,076
of which Land and buildings: -€18,529
- Trade debts +€40,798
up €40,798 (+764.3%), from €5,338 to €46,136
- Debts after one year -€32,161
down €32,161 (-26.6%), from €120,993 to €88,832
- Profit (loss) carried forward +€15,850
up €15,850 (+96.2%), from €16,484 to €32,334
- Accrued charges and deferred income +€13,500
up €13,500 (+300.0%), from €4,500 to €18,000
- Other debts -€6,458
down €6,458 (-64.6%), from €10,000 to €3,542
- Gross operating margin +€35,083
up €35,083 (+659.8%), from €5,317 to €40,400
- Financial income -€688
down €688 (-50.5%), from €1,361 to €673
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.
Cash bridge derived
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 | €210,367 | €237,497 | +€27,130 | +12.9% |
| Fixed assets | 21/28 | €189,800 | €171,076 | -€18,724 | -9.9% |
| Tangible fixed assets | 22/27 | €188,800 | €170,076 | -€18,724 | -9.9% |
| Land and buildings | 22 | €186,834 | €168,305 | -€18,529 | -9.9% |
| Other tangible fixed assets | 26 | €1,967 | €1,772 | -€195 | -9.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €20,566 | €66,420 | +€45,854 | +223.0% |
| Amounts receivable within one year | 40/41 | €20,131 | €44,369 | +€24,238 | +120.4% |
| Trade receivables | 40 | €557 | €44,146 | +€43,589 | +7831.4% |
| Other amounts receivable | 41 | €19,574 | €223 | -€19,352 | -98.9% |
| Cash at bank and in hand | 54/58 | €233 | €21,842 | +€21,609 | +9281.8% |
| Deferred charges and accrued income | 490/1 | €202 | €210 | +€7 | +3.7% |
| Total equity and liabilities | 10/49 | €210,367 | €237,497 | +€27,130 | +12.9% |
| Equity | 10/15 | €30,744 | €46,594 | +€15,850 | +51.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,484 | €32,334 | +€15,850 | +96.2% |
| Amounts payable | 17/49 | €179,623 | €190,903 | +€11,280 | +6.3% |
| Amounts payable after more than one year | 17 | €120,993 | €88,832 | -€32,161 | -26.6% |
| Financial debts | 170/4 | €120,993 | €88,832 | -€32,161 | -26.6% |
| Amounts payable within one year | 42/48 | €54,130 | €84,071 | +€29,941 | +55.3% |
| Current portion of amounts payable after more than one year | 42 | €33,196 | €33,713 | +€517 | +1.6% |
| Trade debts | 44 | €5,338 | €46,136 | +€40,798 | +764.3% |
| Suppliers | 440/4 | €5,338 | €46,136 | +€40,798 | +764.3% |
| Taxes, remuneration and social security | 45 | €5,597 | €680 | -€4,916 | -87.8% |
| Taxes | 450/3 | €5,597 | €680 | -€4,916 | -87.8% |
| Other amounts payable | 47/48 | €10,000 | €3,542 | -€6,458 | -64.6% |
| Accrued charges and deferred income | 492/3 | €4,500 | €18,000 | +€13,500 | +300.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,724 | €18,724 | = | 0.0% |
| Other operating charges | 640/8 | €2,923 | €3,086 | +€163 | +5.6% |
| Gross operating margin | 9900 | €5,317 | €40,400 | +€35,083 | +659.8% |
| Operating profit (loss) | 9901 | -€16,330 | €18,590 | +€34,920 | |
| Financial income | 75/76B | €1,361 | €673 | -€688 | -50.5% |
| Recurring financial income | 75 | €1,361 | €673 | -€688 | -50.5% |
| Financial charges | 65/66B | €3,183 | €3,190 | +€7 | +0.2% |
| Recurring financial charges | 65 | €3,183 | €3,190 | +€7 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,152 | €16,073 | +€34,226 | |
| Income taxes | 67/77 | €215 | €223 | +€8 | +3.6% |
| Profit (loss) for the period | 9904 | -€18,368 | €15,850 | +€34,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,368 | €15,850 | +€34,218 |
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 10 October 2026 via checked.be.