BÁTUR: 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.
BÁTUR
Largest movements
- Tangible fixed assets -€306,913
down €306,913 (-88.5%), from €346,888 to €39,975
of which Land and buildings: -€294,575
- Receivables within one year +€216,532
up €216,532 (+1796.9%), from €12,050 to €228,582
of which Other amounts receivable: +€226,082
- Cash -€27,307
down €27,307 (-47.3%), from €57,787 to €30,480
mainly Debts after one year (-€226,995) and Receivables within one year (-€216,532)
- Debts after one year -€226,995
down €226,995 (-94.2%), from €241,047 to €14,052
- Reserves +€97,740
up €97,740 (+71.9%), from €135,860 to €233,600
- Tax, wage and social debts +€22,437
up €22,437 (+341.6%), from €6,568 to €29,006
- Current portion of long-term debt -€13,888
down €13,888 (-58.0%), from €23,945 to €10,057
- Other debts +€5,435
up €5,435 (+275.5%), from €1,973 to €7,407
- Gross operating margin +€56,886
up €56,886 (+61.9%), from €91,910 to €148,796
- Taxes +€22,161
up €22,161 (+172.8%), from €12,821 to €34,982
- Depreciation -€11,783
down €11,783 (-48.9%), from €24,120 to €12,337
- Financial income +€6,218
up €6,218 (+20726400.0%), from €0 to €6,218
- Financial charges -€3,243
down €3,243 (-29.7%), from €10,930 to €7,687
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.
Cash bridge derived
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 | €417,933 | €302,336 | -€115,597 | -27.7% |
| Fixed assets | 21/28 | €346,888 | €39,975 | -€306,913 | -88.5% |
| Tangible fixed assets | 22/27 | €346,888 | €39,975 | -€306,913 | -88.5% |
| Land and buildings | 22 | €294,575 | - | -€294,575 | |
| Plant, machinery and equipment | 23 | €3,298 | €2,329 | -€969 | -29.4% |
| Furniture and vehicles | 24 | €49,015 | €37,646 | -€11,368 | -23.2% |
| Current assets | 29/58 | €71,045 | €262,361 | +€191,316 | +269.3% |
| Amounts receivable within one year | 40/41 | €12,050 | €228,582 | +€216,532 | +1796.9% |
| Trade receivables | 40 | €12,050 | €2,500 | -€9,550 | -79.3% |
| Other amounts receivable | 41 | - | €226,082 | +€226,082 | |
| Cash at bank and in hand | 54/58 | €57,787 | €30,480 | -€27,307 | -47.3% |
| Deferred charges and accrued income | 490/1 | €1,208 | €3,299 | +€2,090 | +173.0% |
| Total equity and liabilities | 10/49 | €417,933 | €302,336 | -€115,597 | -27.7% |
| Equity | 10/15 | €140,860 | €238,600 | +€97,740 | +69.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €135,860 | €233,600 | +€97,740 | +71.9% |
| Distributable reserves | 133 | €135,860 | €233,600 | +€97,740 | +71.9% |
| Amounts payable | 17/49 | €277,073 | €63,736 | -€213,337 | -77.0% |
| Amounts payable after more than one year | 17 | €241,047 | €14,052 | -€226,995 | -94.2% |
| Financial debts | 170/4 | €241,047 | €14,052 | -€226,995 | -94.2% |
| Amounts payable within one year | 42/48 | €33,505 | €49,684 | +€16,179 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €23,945 | €10,057 | -€13,888 | -58.0% |
| Trade debts | 44 | €1,019 | €3,214 | +€2,195 | +215.5% |
| Suppliers | 440/4 | €1,019 | €3,214 | +€2,195 | +215.5% |
| Taxes, remuneration and social security | 45 | €6,568 | €29,006 | +€22,437 | +341.6% |
| Taxes | 450/3 | €6,568 | €29,006 | +€22,437 | +341.6% |
| Other amounts payable | 47/48 | €1,973 | €7,407 | +€5,435 | +275.5% |
| Accrued charges and deferred income | 492/3 | €2,521 | - | -€2,521 | |
| Non-recurring operating income | 76A | - | €97,425 | +€97,425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,120 | €12,337 | -€11,783 | -48.9% |
| Other operating charges | 640/8 | €2,134 | €2,268 | +€134 | +6.3% |
| Gross operating margin | 9900 | €91,910 | €148,796 | +€56,886 | +61.9% |
| Operating profit (loss) | 9901 | €65,656 | €134,191 | +€68,535 | +104.4% |
| Financial income | 75/76B | €0 | €6,218 | +€6,218 | +20726400.0% |
| Recurring financial income | 75 | €0 | €6,218 | +€6,218 | +20726400.0% |
| Financial charges | 65/66B | €10,930 | €7,687 | -€3,243 | -29.7% |
| Recurring financial charges | 65 | €10,930 | €7,687 | -€3,243 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €54,726 | €132,722 | +€77,996 | +142.5% |
| Income taxes | 67/77 | €12,821 | €34,982 | +€22,161 | +172.8% |
| Profit (loss) for the period | 9904 | €41,905 | €97,740 | +€55,835 | +133.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,905 | €97,740 | +€55,835 | +133.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.