BATTMAN 1: 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.
BATTMAN 1
Largest movements
- Cash +€25
up €25 (+419%), from €6 to €31
mainly Tax, wage and social debts (+€1,200) and Other debts (+€25)
- Profit (loss) carried forward -€1,200
down €1,200 (-24.2%), from -€4,952 to -€6,152
- Tax, wage and social debts +€1,200
new in 2025: €1,200
- Other debts +€25
up €25 (+0.5%), from €4,858 to €4,883
- Gross operating margin +€4,952
no longer reported in 2025 (was -€4,952)
- Other operating charges +€1,200
new in 2025: €1,200
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 | €6 | €31 | +€25 | +419% |
| Current assets | 29/58 | €6 | €31 | +€25 | +419% |
| Cash at bank and in hand | 54/58 | €6 | €31 | +€25 | +419% |
| Total equity and liabilities | 10/49 | €6 | €31 | +€25 | +419% |
| Equity | 10/15 | -€4,852 | -€6,052 | -€1,200 | -24.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,952 | -€6,152 | -€1,200 | -24.2% |
| Amounts payable | 17/49 | €4,858 | €6,083 | +€1,225 | +25.2% |
| Amounts payable within one year | 42/48 | €4,858 | €6,083 | +€1,225 | +25.2% |
| Taxes, remuneration and social security | 45 | - | €1,200 | +€1,200 | |
| Taxes | 450/3 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €4,858 | €4,883 | +€25 | +0.5% |
| Other operating charges | 640/8 | - | €1,200 | +€1,200 | |
| Gross operating margin | 9900 | -€4,952 | - | +€4,952 | |
| Operating profit (loss) | 9901 | -€4,952 | -€1,200 | +€3,752 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,952 | -€1,200 | +€3,752 | +75.8% |
| Profit (loss) for the period | 9904 | -€4,952 | -€1,200 | +€3,752 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,952 | -€1,200 | +€3,752 | +75.8% |
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 16 October 2026 via checked.be.