BATTO: 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.
BATTO
Largest movements
- Cash +€79,799
up €79,799 (+44.8%), from €178,002 to €257,801
mainly Other debts (+€274,186) and Net result for the year (+€214,676)
- Tangible fixed assets +€16,822
up €16,822 (+524%), from €3,212 to €20,034
of which Furniture and vehicles: +€17,188
- Other debts +€274,186
new in 2025: €274,186
- Reserves -€77,637
down €77,637 (-12.3%), from €633,339 to €555,702
of which Distributable reserves: -€77,637
- Trade debts -€77,317
down €77,317 (-98.6%), from €78,428 to €1,111
- Debts after one year -€54,722
down €54,722 (-49.8%), from €109,854 to €55,132
- Tax, wage and social debts +€28,883
up €28,883 (+78.3%), from €36,868 to €65,751
- Gross operating margin +€54,719
up €54,719 (+284%), from €19,282 to €74,002
- Financial income +€42,498
up €42,498 (+29.2%), from €145,502 to €188,000
- Taxes +€20,389
up €20,389 (+108%), from €18,832 to €39,220
- Depreciation +€840
up €840 (+23.9%), from €3,510 to €4,349
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 | €925,204 | €1,019,004 | +€93,800 | +10.1% |
| Fixed assets | 21/28 | €383,536 | €400,358 | +€16,822 | +4.4% |
| Tangible fixed assets | 22/27 | €3,212 | €20,034 | +€16,822 | +524% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,140 | €775 | -€365 | -32.0% |
| Furniture and vehicles | 24 | €2,071 | €19,259 | +€17,188 | +830% |
| Financial fixed assets | 28 | €380,324 | €380,324 | = | 0.0% |
| Current assets | 29/58 | €541,668 | €618,646 | +€76,978 | +14.2% |
| Amounts receivable within one year | 40/41 | €212,878 | €210,333 | -€2,545 | -1.2% |
| Trade receivables | 40 | €205,541 | €127,639 | -€77,902 | -37.9% |
| Other amounts receivable | 41 | €7,337 | €82,694 | +€75,357 | +1,027% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €178,002 | €257,801 | +€79,799 | +44.8% |
| Deferred charges and accrued income | 490/1 | €788 | €512 | -€276 | -35.0% |
| Total equity and liabilities | 10/49 | €925,204 | €1,019,004 | +€93,800 | +10.1% |
| Equity | 10/15 | €645,739 | €568,102 | -€77,637 | -12.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €633,339 | €555,702 | -€77,637 | -12.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €631,479 | €553,842 | -€77,637 | -12.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €279,465 | €450,902 | +€171,437 | +61.3% |
| Amounts payable after more than one year | 17 | €109,854 | €55,132 | -€54,722 | -49.8% |
| Financial debts | 170/4 | €109,854 | €55,132 | -€54,722 | -49.8% |
| Amounts payable within one year | 42/48 | €169,610 | €395,770 | +€226,159 | +133% |
| Current portion of amounts payable after more than one year | 42 | €54,314 | €54,722 | +€407 | +0.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €78,428 | €1,111 | -€77,317 | -98.6% |
| Suppliers | 440/4 | €78,428 | €1,111 | -€77,317 | -98.6% |
| Taxes, remuneration and social security | 45 | €36,868 | €65,751 | +€28,883 | +78.3% |
| Taxes | 450/3 | €36,868 | €65,751 | +€28,883 | +78.3% |
| Other amounts payable | 47/48 | - | €274,186 | +€274,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,510 | €4,349 | +€840 | +23.9% |
| Other operating charges | 640/8 | €1,406 | €2,094 | +€688 | +48.9% |
| Gross operating margin | 9900 | €19,282 | €74,002 | +€54,719 | +284% |
| Operating profit (loss) | 9901 | €14,366 | €67,558 | +€53,192 | +370% |
| Financial income | 75/76B | €145,502 | €188,000 | +€42,498 | +29.2% |
| Recurring financial income | 75 | €145,502 | €188,000 | +€42,498 | +29.2% |
| Financial charges | 65/66B | €1,737 | €1,662 | -€75 | -4.3% |
| Recurring financial charges | 65 | €1,737 | €1,662 | -€75 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €158,131 | €253,896 | +€95,765 | +60.6% |
| Income taxes | 67/77 | €18,832 | €39,220 | +€20,389 | +108% |
| Profit (loss) for the period | 9904 | €139,300 | €214,676 | +€75,376 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €139,300 | €214,676 | +€75,376 | +54.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.