BATTIM: what changed
Two fiscal 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.
BATTIM
Largest movements
- Cash -€15,545
down €15,545 (-16.7%), from €93,006 to €77,461
mainly Net result for the year (-€24,085) and Trade debts (-€142)
- Tangible fixed assets -€8,391
down €8,391 (-100.0%), from €8,391 to €0
- Profit (loss) carried forward -€24,085
new in 2024: -€24,085
- Gross operating margin -€46,886
down €46,886, from €31,246 to -€15,640
- Purchases and services +€15,640
new in 2024: €15,640
- Taxes -€11,082
no longer reported in 2024 (was €11,082)
- Financial income -€4,165
no longer reported in 2024 (was €4,165)
- Depreciation +€3,069
up €3,069 (+57.7%), from €5,322 to €8,391
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 | €249,273 | €225,337 | -€23,936 | -9.6% |
| Fixed assets | 21/28 | €8,763 | €372 | -€8,391 | -95.8% |
| Tangible fixed assets | 22/27 | €8,391 | €0 | -€8,391 | -100.0% |
| Furniture and vehicles | 24 | €8,391 | €0 | -€8,391 | -100.0% |
| Financial fixed assets | 28 | €372 | €372 | +€0 | 0.0% |
| Current assets | 29/58 | €240,510 | €224,965 | -€15,545 | -6.5% |
| Amounts receivable within one year | 40/41 | €146,549 | €146,549 | +€0 | 0.0% |
| Other amounts receivable | 41 | €146,549 | €146,549 | +€0 | 0.0% |
| Current investments | 50/53 | €605 | €605 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €93,006 | €77,461 | -€15,545 | -16.7% |
| Deferred charges and accrued income | 490/1 | €350 | €350 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €249,273 | €225,337 | -€23,936 | -9.6% |
| Equity | 10/15 | €249,050 | €224,965 | -€24,085 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €230,450 | €230,450 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €228,590 | €228,590 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,085 | -€24,085 | |
| Amounts payable | 17/49 | €223 | €372 | +€149 | +67.2% |
| Amounts payable within one year | 42/48 | €223 | - | -€223 | |
| Trade debts | 44 | €142 | - | -€142 | |
| Suppliers | 440/4 | €142 | - | -€142 | |
| Taxes, remuneration and social security | 45 | €80 | - | -€80 | |
| Remuneration and social security | 454/9 | €80 | - | -€80 | |
| Accrued charges and deferred income | 492/3 | - | €372 | +€372 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €15,640 | +€15,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,322 | €8,391 | +€3,069 | +57.7% |
| Other operating charges | 640/8 | €716 | €30 | -€686 | -95.8% |
| Gross operating margin | 9900 | €31,246 | -€15,640 | -€46,886 | |
| Operating profit (loss) | 9901 | €25,208 | -€24,061 | -€49,269 | |
| Financial income | 75/76B | €4,165 | - | -€4,165 | |
| Recurring financial income | 75 | €4,165 | - | -€4,165 | |
| Financial charges | 65/66B | €346 | €24 | -€322 | -93.1% |
| Recurring financial charges | 65 | €346 | €24 | -€322 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €29,027 | -€24,085 | -€53,112 | |
| Income taxes | 67/77 | €11,082 | - | -€11,082 | |
| Profit (loss) for the period | 9904 | €17,945 | -€24,085 | -€42,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,945 | -€24,085 | -€42,030 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.