BO BATOO: 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.
BO BATOO
Largest movements
- Tangible fixed assets -€26,349
down €26,349 (-7.6%), from €345,564 to €319,216
of which Other tangible fixed assets: -€24,779
- Profit (loss) carried forward -€35,129
down €35,129 (-35.9%), from -€97,916 to -€133,045
- Trade debts +€8,358
up €8,358 (+80.1%), from €10,433 to €18,791
- Debts after one year -€6,697
down €6,697 (-3.3%), from €200,826 to €194,129
of which Financial debts: -€6,697
- Other debts +€4,941
up €4,941 (+4.6%), from €108,317 to €113,258
- Gross operating margin -€19,723
down €19,723 (-90.7%), from €21,754 to €2,031
- Other operating charges +€3,731
up €3,731 (+89.5%), from €4,171 to €7,902
- Financial charges +€965
up €965 (+53.3%), from €1,811 to €2,776
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 | €386,615 | €360,711 | -€25,904 | -6.7% |
| Fixed assets | 21/28 | €345,564 | €319,216 | -€26,349 | -7.6% |
| Tangible fixed assets | 22/27 | €345,564 | €319,216 | -€26,349 | -7.6% |
| Plant, machinery and equipment | 23 | €1,177 | €1,188 | +€11 | +0.9% |
| Furniture and vehicles | 24 | €3,667 | €2,087 | -€1,581 | -43.1% |
| Other tangible fixed assets | 26 | €340,720 | €315,941 | -€24,779 | -7.3% |
| Current assets | 29/58 | €41,050 | €41,495 | +€445 | +1.1% |
| Amounts receivable within one year | 40/41 | €7,966 | €11,188 | +€3,222 | +40.5% |
| Trade receivables | 40 | €7,607 | €8,412 | +€805 | +10.6% |
| Other amounts receivable | 41 | €359 | €2,776 | +€2,417 | +673.7% |
| Cash at bank and in hand | 54/58 | €32,412 | €29,619 | -€2,793 | -8.6% |
| Deferred charges and accrued income | 490/1 | €673 | €689 | +€16 | +2.4% |
| Total equity and liabilities | 10/49 | €386,615 | €360,711 | -€25,904 | -6.7% |
| Equity | 10/15 | €60,430 | €25,301 | -€35,129 | -58.1% |
| Contributions | 10/11 | €154,933 | €154,933 | = | 0.0% |
| Capital | 10 | €154,933 | €154,933 | = | 0.0% |
| Issued capital | 100 | €154,933 | €154,933 | = | 0.0% |
| Reserves | 13 | €3,412 | €3,412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,412 | €3,412 | = | 0.0% |
| Legal reserve | 130 | €3,412 | €3,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,916 | -€133,045 | -€35,129 | -35.9% |
| Amounts payable | 17/49 | €326,185 | €335,410 | +€9,226 | +2.8% |
| Amounts payable after more than one year | 17 | €200,826 | €194,129 | -€6,697 | -3.3% |
| Financial debts | 170/4 | €53,986 | €47,289 | -€6,697 | -12.4% |
| Other amounts payable | 178/9 | €146,840 | €146,840 | = | 0.0% |
| Amounts payable within one year | 42/48 | €125,359 | €138,950 | +€13,591 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €6,575 | €6,697 | +€122 | +1.9% |
| Trade debts | 44 | €10,433 | €18,791 | +€8,358 | +80.1% |
| Suppliers | 440/4 | €10,433 | €18,791 | +€8,358 | +80.1% |
| Taxes, remuneration and social security | 45 | €33 | €203 | +€171 | +523.4% |
| Taxes | 450/3 | €33 | €203 | +€171 | +523.4% |
| Other amounts payable | 47/48 | €108,317 | €113,258 | +€4,941 | +4.6% |
| Accrued charges and deferred income | 492/3 | €0 | €2,331 | +€2,331 | +1554226.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,382 | €26,349 | -€33 | -0.1% |
| Other operating charges | 640/8 | €4,171 | €7,902 | +€3,731 | +89.5% |
| Gross operating margin | 9900 | €21,754 | €2,031 | -€19,723 | -90.7% |
| Operating profit (loss) | 9901 | -€8,799 | -€32,220 | -€23,421 | -266.2% |
| Financial income | 75/76B | €0 | €37 | +€36 | +8108.9% |
| Recurring financial income | 75 | €0 | €37 | +€36 | +8108.9% |
| Financial charges | 65/66B | €1,811 | €2,776 | +€965 | +53.3% |
| Recurring financial charges | 65 | €1,811 | €2,776 | +€965 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,609 | -€34,959 | -€24,350 | -229.5% |
| Income taxes | 67/77 | €33 | €171 | +€138 | +423.4% |
| Profit (loss) for the period | 9904 | -€10,642 | -€35,129 | -€24,488 | -230.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,642 | -€35,129 | -€24,488 | -230.1% |
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.