BATOKA: 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.
What changed
BATOKA
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€12,359
2024 · -€11,399+€23,758
Equity
€2.6m
2024 · €2.6m+€12,359
Cash
€44,706
2024 · €11,235+€33,471
Balance sheet total
€5.1m
2024 · €5.3m-€157,153
Largest movements
Assets
- Receivables within one year -€84,710
down €84,710 (-28.9%), from €293,505 to €208,795
of which Other amounts receivable: -€73,213
- Tangible fixed assets -€58,158
down €58,158 (-3.9%), from €1.5m to €1.4m
Equity and liabilities
- Other debts +€210,043
up €210,043 (+333.8%), from €62,928 to €272,971
- Short-term financial debts -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Debts after one year -€182,971
down €182,971 (-8.5%), from €2.1m to €2.0m
of which Financial debts: -€209,589
Income statement
- Gross operating margin +€40,956
up €40,956 (+37.1%), from €110,319 to €151,275
- Other operating charges +€9,151
up €9,151 (+138.6%), from €6,603 to €15,753
- Depreciation +€5,847
up €5,847 (+11.2%), from €52,311 to €58,158
- Taxes +€3,247
up €3,247 (+289869.6%), from €1 to €3,248
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.
Result 2024
-€11,399
Gross operating margin
+€40,956
Depreciation
-€5,847
Other operating charges
-€9,151
Financial income
-€2
Financial charges
+€1,048
Taxes
-€3,247
Result 2025
€12,359
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.
From operations
+€393,810
Investment
€0
Financing
-€360,339
Cash 2024
€11,235
From operations (derived)
+€393,810
Net result for the year
+€12,359
Depreciation
+€58,158
Stocks and contracts
+€50,000
Receivables within one year
+€84,710
Deferred charges and accrued income
-€2,244
Trade debts
-€11,123
Tax, wage and social debts
+€3,347
Advances received
-€18,745
Other debts
+€210,043
Accrued charges and deferred income
+€7,305
Financing
-€360,339
Debts after one year
-€182,971
Current portion of long-term debt
+€22,632
Short-term financial debts
-€200,000
Cash 2025
€44,706
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,255,611 | €5,098,458 | -€157,153 | -3.0% |
| Fixed assets | 21/28 | €1,488,101 | €1,429,942 | -€58,158 | -3.9% |
| Tangible fixed assets | 22/27 | €1,488,101 | €1,429,942 | -€58,158 | -3.9% |
| Land and buildings | 22 | €1,488,101 | €1,429,942 | -€58,158 | -3.9% |
| Current assets | 29/58 | €3,767,510 | €3,668,516 | -€98,995 | -2.6% |
| Amounts receivable after more than one year | 29 | €2,000,000 | €2,000,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,000,000 | €2,000,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,461,433 | €1,411,433 | -€50,000 | -3.4% |
| Stocks | 30/36 | €1,461,433 | €1,411,433 | -€50,000 | -3.4% |
| Amounts receivable within one year | 40/41 | €293,505 | €208,795 | -€84,710 | -28.9% |
| Trade receivables | 40 | €40,516 | €29,020 | -€11,496 | -28.4% |
| Other amounts receivable | 41 | €252,988 | €179,775 | -€73,213 | -28.9% |
| Cash at bank and in hand | 54/58 | €11,235 | €44,706 | +€33,471 | +297.9% |
| Deferred charges and accrued income | 490/1 | €1,338 | €3,582 | +€2,244 | +167.7% |
| Total equity and liabilities | 10/49 | €5,255,611 | €5,098,458 | -€157,153 | -3.0% |
| Equity | 10/15 | €2,628,580 | €2,640,939 | +€12,359 | +0.5% |
| Contributions | 10/11 | €1,306,900 | €1,306,900 | = | 0.0% |
| Reserves | 13 | €1,321,680 | €1,334,039 | +€12,359 | +0.9% |
| Non-distributable reserves | 130/1 | €13,700 | €0 | -€13,700 | -100.0% |
| Reserves not available under the articles | 1311 | €13,700 | €0 | -€13,700 | -100.0% |
| Tax-exempt reserves | 132 | €5,030 | €5,030 | = | 0.0% |
| Distributable reserves | 133 | €1,302,950 | €1,329,009 | +€26,059 | +2.0% |
| Amounts payable | 17/49 | €2,627,031 | €2,457,519 | -€169,512 | -6.5% |
| Amounts payable after more than one year | 17 | €2,141,568 | €1,958,597 | -€182,971 | -8.5% |
| Financial debts | 170/4 | €2,141,568 | €1,931,980 | -€209,589 | -9.8% |
| Other amounts payable | 178/9 | - | €26,617 | +€26,617 | |
| Amounts payable within one year | 42/48 | €485,463 | €491,617 | +€6,155 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €187,897 | €210,529 | +€22,632 | +12.0% |
| Financial debts | 43 | €200,000 | €0 | -€200,000 | -100.0% |
| Credit institutions | 430/8 | €200,000 | €0 | -€200,000 | -100.0% |
| Trade debts | 44 | €15,630 | €4,507 | -€11,123 | -71.2% |
| Suppliers | 440/4 | €15,630 | €4,507 | -€11,123 | -71.2% |
| Advances received on contracts in progress | 46 | €18,745 | €0 | -€18,745 | -100.0% |
| Taxes, remuneration and social security | 45 | €264 | €3,611 | +€3,347 | +1269.7% |
| Taxes | 450/3 | €264 | €3,611 | +€3,347 | +1269.7% |
| Other amounts payable | 47/48 | €62,928 | €272,971 | +€210,043 | +333.8% |
| Accrued charges and deferred income | 492/3 | - | €7,305 | +€7,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,311 | €58,158 | +€5,847 | +11.2% |
| Other operating charges | 640/8 | €6,603 | €15,753 | +€9,151 | +138.6% |
| Gross operating margin | 9900 | €110,319 | €151,275 | +€40,956 | +37.1% |
| Operating profit (loss) | 9901 | €51,405 | €77,363 | +€25,958 | +50.5% |
| Financial income | 75/76B | €5 | €3 | -€2 | -32.6% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -32.6% |
| Financial charges | 65/66B | €62,808 | €61,760 | -€1,048 | -1.7% |
| Recurring financial charges | 65 | €62,808 | €61,760 | -€1,048 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,398 | €15,606 | +€27,004 | |
| Income taxes | 67/77 | €1 | €3,248 | +€3,247 | +289869.6% |
| Profit (loss) for the period | 9904 | -€11,399 | €12,359 | +€23,758 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,399 | €12,359 | +€23,758 |
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 12 October 2026 via checked.be.