BATU BATA: 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.
BATU BATA
Largest movements
- Cash +€277,854
up €277,854 (+61389.2%), from €453 to €278,306
- Stocks and contracts -€246,884
no longer reported in 2025 (was €246,884)
- Other debts +€13,500
up €13,500 (+5.6%), from €243,239 to €256,739
- Reserves +€8,552
new in 2025: €8,552
- Trade debts +€3,900
new in 2025: €3,900
- Tax, wage and social debts +€3,115
new in 2025: €3,115
- Gross operating margin +€14,944
up €14,944, from -€64 to €14,881
- Taxes +€3,115
new in 2025: €3,115
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,337 | €278,306 | +€30,969 | +12.5% |
| Current assets | 29/58 | €247,337 | €278,306 | +€30,969 | +12.5% |
| Stocks and contracts in progress | 3 | €246,884 | - | -€246,884 | |
| Stocks | 30/36 | €246,884 | - | -€246,884 | |
| Cash at bank and in hand | 54/58 | €453 | €278,306 | +€277,854 | +61389.2% |
| Total equity and liabilities | 10/49 | €247,337 | €278,306 | +€30,969 | +12.5% |
| Equity | 10/15 | €4,097 | €14,552 | +€10,454 | +255.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €8,552 | +€8,552 | |
| Distributable reserves | 133 | - | €8,552 | +€8,552 | |
| Profit (loss) carried forward | 14 | -€1,903 | - | +€1,903 | |
| Amounts payable | 17/49 | €243,239 | €263,754 | +€20,515 | +8.4% |
| Amounts payable within one year | 42/48 | €243,239 | €263,754 | +€20,515 | +8.4% |
| Trade debts | 44 | - | €3,900 | +€3,900 | |
| Suppliers | 440/4 | - | €3,900 | +€3,900 | |
| Taxes, remuneration and social security | 45 | - | €3,115 | +€3,115 | |
| Taxes | 450/3 | - | €3,115 | +€3,115 | |
| Other amounts payable | 47/48 | €243,239 | €256,739 | +€13,500 | +5.6% |
| Other operating charges | 640/8 | €611 | €528 | -€84 | -13.7% |
| Gross operating margin | 9900 | -€64 | €14,881 | +€14,944 | |
| Operating profit (loss) | 9901 | -€675 | €14,353 | +€15,028 | |
| Financial charges | 65/66B | €64 | €75 | +€11 | +17.2% |
| Recurring financial charges | 65 | €64 | €75 | +€11 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | -€739 | €14,278 | +€15,017 | |
| Income taxes | 67/77 | - | €3,115 | +€3,115 | |
| Profit (loss) for the period | 9904 | -€739 | €11,163 | +€11,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€739 | €11,163 | +€11,902 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.