BATRI CONCEPT: 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.
BATRI CONCEPT
Largest movements
- Cash -€951
down €951 (-15.0%), from €6,359 to €5,408
mainly Net result for the year (-€2,290) and Tax, wage and social debts (-€15)
- Tangible fixed assets -€729
down €729 (-100.0%), from €729 to €0
- Receivables within one year -€336
down €336 (-4.9%), from €6,790 to €6,455
- Profit (loss) carried forward -€2,290
down €2,290 (-53.8%), from €4,255 to €1,966
- Trade debts +€289
up €289 (+19.4%), from €1,492 to €1,781
- Gross operating margin -€2,131
down €2,131, from €754 to -€1,377
- Depreciation -€42
down €42 (-5.5%), from €771 to €729
- Financial income +€41
up €41 (+13.4%), from €306 to €347
- Taxes -€15
down €15 (-100.0%), from €15 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,878 | €11,863 | -€2,015 | -14.5% |
| Fixed assets | 21/28 | €729 | €0 | -€729 | -100.0% |
| Tangible fixed assets | 22/27 | €729 | €0 | -€729 | -100.0% |
| Furniture and vehicles | 24 | €729 | €0 | -€729 | -100.0% |
| Current assets | 29/58 | €13,149 | €11,863 | -€1,287 | -9.8% |
| Amounts receivable within one year | 40/41 | €6,790 | €6,455 | -€336 | -4.9% |
| Other amounts receivable | 41 | €6,790 | €6,455 | -€336 | -4.9% |
| Cash at bank and in hand | 54/58 | €6,359 | €5,408 | -€951 | -15.0% |
| Total equity and liabilities | 10/49 | €13,878 | €11,863 | -€2,015 | -14.5% |
| Equity | 10/15 | €12,315 | €10,026 | -€2,290 | -18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €4,255 | €1,966 | -€2,290 | -53.8% |
| Amounts payable | 17/49 | €1,563 | €1,837 | +€274 | +17.6% |
| Amounts payable within one year | 42/48 | €1,563 | €1,837 | +€274 | +17.6% |
| Trade debts | 44 | €1,492 | €1,781 | +€289 | +19.4% |
| Suppliers | 440/4 | €1,492 | €1,781 | +€289 | +19.4% |
| Taxes, remuneration and social security | 45 | €70 | €56 | -€15 | -21.0% |
| Taxes | 450/3 | €70 | €56 | -€15 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €771 | €729 | -€42 | -5.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €754 | -€1,377 | -€2,131 | |
| Operating profit (loss) | 9901 | -€401 | -€2,493 | -€2,092 | -521.7% |
| Financial income | 75/76B | €306 | €347 | +€41 | +13.4% |
| Recurring financial income | 75 | €306 | €347 | +€41 | +13.4% |
| Financial charges | 65/66B | €147 | €144 | -€4 | -2.5% |
| Recurring financial charges | 65 | €147 | €144 | -€4 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€242 | -€2,290 | -€2,047 | -844.4% |
| Income taxes | 67/77 | €15 | €0 | -€15 | -100.0% |
| Profit (loss) for the period | 9904 | -€257 | -€2,290 | -€2,033 | -790.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€257 | -€2,290 | -€2,033 | -790.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.