BATYO: 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.
BATYO
Largest movements
- Tangible fixed assets -€169,528
down €169,528 (-3.8%), from €4.5m to €4.3m
of which Land and buildings: -€165,346
- Cash +€70,860
up €70,860 (+180.9%), from €39,176 to €110,036
mainly Depreciation (+€188,183) and Debts after one year (+€65,750)
- Profit (loss) carried forward -€173,834
down €173,834 (-21.2%), from -€819,499 to -€993,333
- Debts after one year +€65,750
up €65,750 (+1.4%), from €4.6m to €4.7m
of which Other amounts payable: +€100,000
- Gross operating margin +€68,642
up €68,642, from -€65,530 to €3,112
- Depreciation +€2,913
up €2,913 (+1.6%), from €185,269 to €188,183
- Financial charges -€1,411
down €1,411 (-62.1%), from €2,271 to €860
- Other operating charges +€1,308
up €1,308 (+16.6%), from €7,883 to €9,190
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 | €4,628,281 | €4,499,373 | -€128,907 | -2.8% |
| Fixed assets | 21/28 | €4,497,315 | €4,327,787 | -€169,528 | -3.8% |
| Tangible fixed assets | 22/27 | €4,497,315 | €4,327,787 | -€169,528 | -3.8% |
| Land and buildings | 22 | €4,476,018 | €4,310,673 | -€165,346 | -3.7% |
| Plant, machinery and equipment | 23 | €13,202 | €9,945 | -€3,258 | -24.7% |
| Furniture and vehicles | 24 | €8,094 | €7,170 | -€924 | -11.4% |
| Current assets | 29/58 | €130,966 | €171,586 | +€40,620 | +31.0% |
| Amounts receivable within one year | 40/41 | €91,790 | €61,550 | -€30,240 | -32.9% |
| Trade receivables | 40 | - | €2,309 | +€2,309 | |
| Other amounts receivable | 41 | €91,790 | €59,242 | -€32,548 | -35.5% |
| Cash at bank and in hand | 54/58 | €39,176 | €110,036 | +€70,860 | +180.9% |
| Total equity and liabilities | 10/49 | €4,628,281 | €4,499,373 | -€128,907 | -2.8% |
| Equity | 10/15 | -€163,913 | -€353,712 | -€189,799 | -115.8% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €407,693 | €391,727 | -€15,965 | -3.9% |
| Non-distributable reserves | 130/1 | €3,700 | €3,700 | = | 0.0% |
| Legal reserve | 130 | €3,700 | €3,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €403,993 | €388,027 | -€15,965 | -4.0% |
| Profit (loss) carried forward | 14 | -€819,499 | -€993,333 | -€173,834 | -21.2% |
| Provisions and deferred taxes | 16 | €134,664 | €129,342 | -€5,322 | -4.0% |
| Deferred taxes | 168 | €134,664 | €129,342 | -€5,322 | -4.0% |
| Amounts payable | 17/49 | €4,657,530 | €4,723,743 | +€66,214 | +1.4% |
| Amounts payable after more than one year | 17 | €4,617,180 | €4,682,930 | +€65,750 | +1.4% |
| Financial debts | 170/4 | €34,250 | - | -€34,250 | |
| Other amounts payable | 178/9 | €4,582,930 | €4,682,930 | +€100,000 | +2.2% |
| Amounts payable within one year | 42/48 | €40,350 | €40,813 | +€464 | +1.1% |
| Trade debts | 44 | €28,236 | - | -€28,236 | |
| Suppliers | 440/4 | €28,236 | - | -€28,236 | |
| Other amounts payable | 47/48 | €12,113 | €40,813 | +€28,700 | +236.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,269 | €188,183 | +€2,913 | +1.6% |
| Other operating charges | 640/8 | €7,883 | €9,190 | +€1,308 | +16.6% |
| Gross operating margin | 9900 | -€65,530 | €3,112 | +€68,642 | |
| Operating profit (loss) | 9901 | -€258,682 | -€194,262 | +€64,421 | +24.9% |
| Financial income | 75/76B | €553 | - | -€553 | |
| Recurring financial income | 75 | €553 | - | -€553 | |
| Financial charges | 65/66B | €2,271 | €860 | -€1,411 | -62.1% |
| Recurring financial charges | 65 | €2,271 | €860 | -€1,411 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | -€260,400 | -€195,121 | +€65,279 | +25.1% |
| Transfer from deferred taxes | 780 | €5,322 | €5,322 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€255,078 | -€189,799 | +€65,279 | +25.6% |
| Transfer from tax-exempt reserves | 789 | €15,965 | €15,965 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€239,113 | -€173,834 | +€65,279 | +27.3% |
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 12 October 2026 via checked.be.