de Batz: 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.
de Batz
Largest movements
- Cash +€3,857
up €3,857 (+898.3%), from €429 to €4,287
mainly Net result for the year (+€63,831) and Trade debts (+€2,410)
- Tangible fixed assets -€2,005
down €2,005 (-100.0%), from €2,005 to €0
of which Other tangible fixed assets: -€2,005
- Deferred charges and accrued income +€1,635
new in 2025: €1,635
- Receivables within one year +€661
up €661 (+1.8%), from €37,214 to €37,876
of which Trade receivables: +€3,714
- Other debts -€64,946
down €64,946 (-20.7%), from €314,445 to €249,499
- Profit (loss) carried forward +€63,831
up €63,831 (+21.0%), from -€303,678 to -€239,847
- Trade debts +€2,410
up €2,410 (+24.0%), from €10,041 to €12,451
- Tax, wage and social debts +€2,029
new in 2025: €2,029
- Short-term financial debts +€1,065
new in 2025: €1,065
- Gross operating margin +€107,265
up €107,265, from -€38,669 to €68,595
- Depreciation -€2,221
down €2,221 (-52.5%), from €4,226 to €2,005
- Staff costs +€1,150
new in 2025: €1,150
- Taxes -€1,022
down €1,022 (-100.0%), from €1,022 to €0
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 | €39,649 | €43,798 | +€4,148 | +10.5% |
| Fixed assets | 21/28 | €2,005 | €0 | -€2,005 | -100.0% |
| Tangible fixed assets | 22/27 | €2,005 | €0 | -€2,005 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,005 | €0 | -€2,005 | -100.0% |
| Current assets | 29/58 | €37,644 | €43,798 | +€6,154 | +16.3% |
| Amounts receivable within one year | 40/41 | €37,214 | €37,876 | +€661 | +1.8% |
| Trade receivables | 40 | €3,025 | €6,739 | +€3,714 | +122.8% |
| Other amounts receivable | 41 | €34,189 | €31,137 | -€3,052 | -8.9% |
| Cash at bank and in hand | 54/58 | €429 | €4,287 | +€3,857 | +898.3% |
| Deferred charges and accrued income | 490/1 | - | €1,635 | +€1,635 | |
| Total equity and liabilities | 10/49 | €39,649 | €43,798 | +€4,148 | +10.5% |
| Equity | 10/15 | -€285,078 | -€221,247 | +€63,831 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€303,678 | -€239,847 | +€63,831 | +21.0% |
| Amounts payable | 17/49 | €324,727 | €265,044 | -€59,683 | -18.4% |
| Amounts payable within one year | 42/48 | €324,486 | €265,044 | -€59,442 | -18.3% |
| Financial debts | 43 | - | €1,065 | +€1,065 | |
| Credit institutions | 430/8 | - | €1,065 | +€1,065 | |
| Trade debts | 44 | €10,041 | €12,451 | +€2,410 | +24.0% |
| Suppliers | 440/4 | €10,041 | €12,451 | +€2,410 | +24.0% |
| Taxes, remuneration and social security | 45 | - | €2,029 | +€2,029 | |
| Taxes | 450/3 | - | €2,029 | +€2,029 | |
| Other amounts payable | 47/48 | €314,445 | €249,499 | -€64,946 | -20.7% |
| Accrued charges and deferred income | 492/3 | €241 | €0 | -€241 | -100.0% |
| Non-recurring operating income | 76A | €7,867 | €0 | -€7,867 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €1,150 | +€1,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,226 | €2,005 | -€2,221 | -52.5% |
| Other operating charges | 640/8 | €720 | €1,333 | +€613 | +85.1% |
| Gross operating margin | 9900 | -€38,669 | €68,595 | +€107,265 | |
| Operating profit (loss) | 9901 | -€43,616 | €64,107 | +€107,723 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €111 | €277 | +€166 | +149.1% |
| Recurring financial charges | 65 | €111 | €277 | +€166 | +149.1% |
| Profit (loss) for the period before taxes | 9903 | -€43,727 | €63,831 | +€107,558 | |
| Income taxes | 67/77 | €1,022 | €0 | -€1,022 | -100.0% |
| Profit (loss) for the period | 9904 | -€44,749 | €63,831 | +€108,580 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,749 | €63,831 | +€108,580 |
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.