Batsleer Eline: 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.
Batsleer Eline
Largest movements
- Tangible fixed assets +€220,183
up €220,183 (+555%), from €39,676 to €259,859
of which Land and buildings: +€229,439
- Cash -€76,234
down €76,234 (-80.0%), from €95,292 to €19,057
mainly Investment in fixed assets (net) (-€236,600) and Contributions, distributions and other (-€59,852)
- Receivables within one year +€6,915
up €6,915 (+36.1%), from €19,149 to €26,064
of which Trade receivables: +€11,326
- Debts after one year +€164,066
up €164,066 (+2,452%), from €6,690 to €170,756
- Reserves -€23,145
down €23,145 (-18.0%), from €128,668 to €105,523
- Current portion of long-term debt +€9,568
up €9,568 (+132%), from €7,237 to €16,805
- Depreciation +€5,648
up €5,648 (+52.4%), from €10,769 to €16,417
- Gross operating margin +€4,074
up €4,074 (+6.1%), from €66,924 to €70,999
- Financial charges +€2,969
up €2,969 (+1,117%), from €266 to €3,235
- Taxes -€758
down €758 (-5.1%), from €14,918 to €14,160
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 | €154,116 | €304,980 | +€150,864 | +97.9% |
| Fixed assets | 21/28 | €39,676 | €259,859 | +€220,183 | +555% |
| Tangible fixed assets | 22/27 | €39,676 | €259,859 | +€220,183 | +555% |
| Land and buildings | 22 | €21,105 | €250,544 | +€229,439 | +1,087% |
| Plant, machinery and equipment | 23 | €1,967 | €1,447 | -€520 | -26.4% |
| Furniture and vehicles | 24 | €16,604 | €7,868 | -€8,736 | -52.6% |
| Current assets | 29/58 | €114,441 | €45,122 | -€69,319 | -60.6% |
| Amounts receivable within one year | 40/41 | €19,149 | €26,064 | +€6,915 | +36.1% |
| Trade receivables | 40 | €13,576 | €24,902 | +€11,326 | +83.4% |
| Other amounts receivable | 41 | €5,573 | €1,162 | -€4,411 | -79.1% |
| Cash at bank and in hand | 54/58 | €95,292 | €19,057 | -€76,234 | -80.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €154,116 | €304,980 | +€150,864 | +97.9% |
| Equity | 10/15 | €131,668 | €108,523 | -€23,145 | -17.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €128,668 | €105,523 | -€23,145 | -18.0% |
| Distributable reserves | 133 | €128,668 | €105,523 | -€23,145 | -18.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,448 | €196,458 | +€174,009 | +775% |
| Amounts payable after more than one year | 17 | €6,690 | €170,756 | +€164,066 | +2,452% |
| Financial debts | 170/4 | €6,690 | €170,756 | +€164,066 | +2,452% |
| Amounts payable within one year | 42/48 | €15,692 | €25,635 | +€9,942 | +63.4% |
| Current portion of amounts payable after more than one year | 42 | €7,237 | €16,805 | +€9,568 | +132% |
| Trade debts | 44 | €1,709 | €1,049 | -€660 | -38.6% |
| Suppliers | 440/4 | €1,709 | €1,049 | -€660 | -38.6% |
| Taxes, remuneration and social security | 45 | €5,028 | €6,062 | +€1,034 | +20.6% |
| Taxes | 450/3 | €5,028 | €6,062 | +€1,034 | +20.6% |
| Other amounts payable | 47/48 | €1,718 | €1,718 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,769 | €16,417 | +€5,648 | +52.4% |
| Other operating charges | 640/8 | €1,021 | €816 | -€205 | -20.0% |
| Gross operating margin | 9900 | €66,924 | €70,999 | +€4,074 | +6.1% |
| Operating profit (loss) | 9901 | €55,135 | €53,766 | -€1,369 | -2.5% |
| Financial income | 75/76B | €44 | €337 | +€293 | +665% |
| Recurring financial income | 75 | €44 | €337 | +€293 | +665% |
| Financial charges | 65/66B | €266 | €3,235 | +€2,969 | +1,117% |
| Recurring financial charges | 65 | €266 | €3,235 | +€2,969 | +1,117% |
| Profit (loss) for the period before taxes | 9903 | €54,913 | €50,868 | -€4,046 | -7.4% |
| Income taxes | 67/77 | €14,918 | €14,160 | -€758 | -5.1% |
| Profit (loss) for the period | 9904 | €39,995 | €36,707 | -€3,288 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,995 | €36,707 | -€3,288 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.