BATYRISCA: 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.
BATYRISCA
Largest movements
- Receivables within one year -€42,522
down €42,522 (-28.1%), from €151,410 to €108,887
of which Trade receivables: -€28,013
- Cash -€10,694
down €10,694 (-99.8%), from €10,721 to €26
mainly Trade debts (-€49,137) and Tax, wage and social debts (-€24,799)
- Tangible fixed assets -€2,619
down €2,619 (-66.8%), from €3,919 to €1,299
- Trade debts -€49,137
no longer reported in 2025 (was €49,137)
of which Suppliers: -€42,417
- Short-term financial debts +€27,803
new in 2025: €27,803
- Tax, wage and social debts -€24,799
down €24,799 (-91.8%), from €27,013 to €2,214
of which Taxes: -€13,261
- Profit (loss) carried forward -€11,508
down €11,508 (-13.1%), from €87,828 to €76,320
- Other operating charges +€55,619
up €55,619 (+3150.8%), from €1,765 to €57,384
- Gross operating margin +€30,916
up €30,916 (+169.0%), from €18,289 to €49,204
- Depreciation -€3,263
down €3,263 (-55.5%), from €5,882 to €2,619
- Taxes -€3,143
down €3,143, from €2,868 to -€274
- Financial charges +€869
up €869 (+755.7%), from €115 to €983
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 | €166,977 | €110,443 | -€56,535 | -33.9% |
| Fixed assets | 21/28 | €4,148 | €1,529 | -€2,619 | -63.1% |
| Tangible fixed assets | 22/27 | €3,919 | €1,299 | -€2,619 | -66.8% |
| Furniture and vehicles | 24 | €3,919 | €1,299 | -€2,619 | -66.8% |
| Financial fixed assets | 28 | €229 | €229 | = | 0.0% |
| Current assets | 29/58 | €162,829 | €108,914 | -€53,915 | -33.1% |
| Amounts receivable within one year | 40/41 | €151,410 | €108,887 | -€42,522 | -28.1% |
| Trade receivables | 40 | €133,601 | €105,588 | -€28,013 | -21.0% |
| Other amounts receivable | 41 | €17,809 | €3,299 | -€14,509 | -81.5% |
| Cash at bank and in hand | 54/58 | €10,721 | €26 | -€10,694 | -99.8% |
| Deferred charges and accrued income | 490/1 | €698 | - | -€698 | |
| Total equity and liabilities | 10/49 | €166,977 | €110,443 | -€56,535 | -33.9% |
| Equity | 10/15 | €90,828 | €79,320 | -€11,508 | -12.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,828 | €76,320 | -€11,508 | -13.1% |
| Amounts payable | 17/49 | €76,149 | €31,123 | -€45,027 | -59.1% |
| Amounts payable within one year | 42/48 | €76,149 | €31,123 | -€45,027 | -59.1% |
| Financial debts | 43 | - | €27,803 | +€27,803 | |
| Credit institutions | 430/8 | - | €27,803 | +€27,803 | |
| Trade debts | 44 | €49,137 | - | -€49,137 | |
| Suppliers | 440/4 | €42,417 | - | -€42,417 | |
| Bills of exchange payable | 441 | €6,720 | - | -€6,720 | |
| Taxes, remuneration and social security | 45 | €27,013 | €2,214 | -€24,799 | -91.8% |
| Taxes | 450/3 | €15,475 | €2,214 | -€13,261 | -85.7% |
| Remuneration and social security | 454/9 | €11,538 | - | -€11,538 | |
| Other amounts payable | 47/48 | - | €1,106 | +€1,106 | |
| Remuneration, social security and pensions | 62 | €692 | - | -€692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,882 | €2,619 | -€3,263 | -55.5% |
| Other operating charges | 640/8 | €1,765 | €57,384 | +€55,619 | +3150.8% |
| Gross operating margin | 9900 | €18,289 | €49,204 | +€30,916 | +169.0% |
| Operating profit (loss) | 9901 | €9,949 | -€10,799 | -€20,748 | |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €115 | €983 | +€869 | +755.7% |
| Recurring financial charges | 65 | €115 | €983 | +€869 | +755.7% |
| Profit (loss) for the period before taxes | 9903 | €9,864 | -€11,782 | -€21,646 | |
| Income taxes | 67/77 | €2,868 | -€274 | -€3,143 | |
| Profit (loss) for the period | 9904 | €6,996 | -€11,508 | -€18,504 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,996 | -€11,508 | -€18,504 |
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 9 October 2026 via checked.be.