BATOJAN: 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.
BATOJAN
Largest movements
- Cash -€6,186
down €6,186 (-32.6%), from €18,988 to €12,802
mainly Other debts (-€6,554) and Tax, wage and social debts (-€6,266)
- Intangible fixed assets -€3,500
down €3,500 (-21.1%), from €16,615 to €13,115
- Tangible fixed assets -€2,268
down €2,268 (-10.7%), from €21,246 to €18,978
of which Land and buildings: -€1,541
- Other debts -€6,554
down €6,554 (-16.4%), from €40,006 to €33,452
- Tax, wage and social debts -€6,266
down €6,266 (-98.5%), from €6,364 to €98
of which Taxes: -€4,151
- Trade debts -€1,883
down €1,883 (-48.0%), from €3,926 to €2,043
- Profit (loss) carried forward +€1,640
up €1,640, from -€466 to €1,174
- Gross operating margin +€7,732
up €7,732 (+127%), from €6,068 to €13,800
- Depreciation +€3,643
up €3,643 (+124%), from €2,938 to €6,581
- Other operating charges +€2,249
up €2,249 (+235%), from €958 to €3,206
- Financial charges -€1,743
down €1,743 (-75.4%), from €2,310 to €568
- Taxes +€1,291
up €1,291 (+239%), from €541 to €1,833
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 | €67,032 | €53,668 | -€13,364 | -19.9% |
| Fixed assets | 21/28 | €37,862 | €32,093 | -€5,768 | -15.2% |
| Intangible fixed assets | 21 | €16,615 | €13,115 | -€3,500 | -21.1% |
| Tangible fixed assets | 22/27 | €21,246 | €18,978 | -€2,268 | -10.7% |
| Land and buildings | 22 | €15,689 | €14,148 | -€1,541 | -9.8% |
| Plant, machinery and equipment | 23 | €2,645 | €2,567 | -€78 | -3.0% |
| Furniture and vehicles | 24 | €2,912 | €2,263 | -€650 | -22.3% |
| Current assets | 29/58 | €29,171 | €21,575 | -€7,596 | -26.0% |
| Stocks and contracts in progress | 3 | €1,245 | €700 | -€545 | -43.8% |
| Stocks | 30/36 | €1,245 | €700 | -€545 | -43.8% |
| Amounts receivable within one year | 40/41 | €8,119 | €7,779 | -€340 | -4.2% |
| Trade receivables | 40 | €5,880 | €5,950 | +€71 | +1.2% |
| Other amounts receivable | 41 | €2,239 | €1,829 | -€411 | -18.3% |
| Cash at bank and in hand | 54/58 | €18,988 | €12,802 | -€6,186 | -32.6% |
| Deferred charges and accrued income | 490/1 | €819 | €294 | -€525 | -64.1% |
| Total equity and liabilities | 10/49 | €67,032 | €53,668 | -€13,364 | -19.9% |
| Equity | 10/15 | €16,435 | €18,075 | +€1,640 | +10.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €6,901 | €6,901 | = | 0.0% |
| Distributable reserves | 133 | €6,901 | €6,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€466 | €1,174 | +€1,640 | |
| Amounts payable | 17/49 | €50,597 | €35,594 | -€15,004 | -29.7% |
| Amounts payable within one year | 42/48 | €50,297 | €35,594 | -€14,703 | -29.2% |
| Trade debts | 44 | €3,926 | €2,043 | -€1,883 | -48.0% |
| Suppliers | 440/4 | €3,926 | €2,043 | -€1,883 | -48.0% |
| Taxes, remuneration and social security | 45 | €6,364 | €98 | -€6,266 | -98.5% |
| Taxes | 450/3 | €4,249 | €98 | -€4,151 | -97.7% |
| Remuneration and social security | 454/9 | €2,115 | €0 | -€2,115 | -100% |
| Other amounts payable | 47/48 | €40,006 | €33,452 | -€6,554 | -16.4% |
| Accrued charges and deferred income | 492/3 | €301 | €0 | -€301 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,938 | €6,581 | +€3,643 | +124% |
| Other operating charges | 640/8 | €958 | €3,206 | +€2,249 | +235% |
| Gross operating margin | 9900 | €6,068 | €13,800 | +€7,732 | +127% |
| Operating profit (loss) | 9901 | €2,172 | €4,013 | +€1,841 | +84.8% |
| Financial income | 75/76B | €33 | €27 | -€6 | -17.9% |
| Recurring financial income | 75 | €33 | €27 | -€6 | -17.9% |
| Financial charges | 65/66B | €2,310 | €568 | -€1,743 | -75.4% |
| Recurring financial charges | 65 | €2,310 | €568 | -€1,743 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | -€105 | €3,472 | +€3,578 | |
| Income taxes | 67/77 | €541 | €1,833 | +€1,291 | +239% |
| Profit (loss) for the period | 9904 | -€646 | €1,640 | +€2,286 | |
| Profit (loss) for the period to be appropriated | 9905 | -€646 | €1,640 | +€2,286 |
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 31 October 2026 via checked.be.