DS BAT: 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.
DS BAT
Largest movements
- Cash -€5,689
down €5,689 (-50.0%), from €11,372 to €5,683
mainly Other debts (-€18,586) and Receivables within one year (-€3,689)
- Receivables within one year +€3,689
up €3,689 (+326%), from €1,133 to €4,821
of which Trade receivables: +€3,769
- Tangible fixed assets -€2,747
down €2,747 (-14.3%), from €19,172 to €16,425
of which Furniture and vehicles: -€2,523
- Other debts -€18,586
down €18,586 (-94.3%), from €19,718 to €1,132
- Profit (loss) carried forward +€5,342
up €5,342 (+85.8%), from €6,224 to €11,565
- Reserves +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€3,602
up €3,602 (+184%), from €1,963 to €5,566
of which Taxes: +€1,802
- Gross operating margin +€9,065
up €9,065 (+81.2%), from €11,162 to €20,227
- Depreciation +€2,865
up €2,865 (+254%), from €1,130 to €3,995
- Taxes +€1,502
up €1,502 (+76.5%), from €1,963 to €3,465
- Other operating charges +€1,492
up €1,492 (+3,977%), from €38 to €1,529
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.
Derived cash bridge
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 | €32,088 | €27,355 | -€4,733 | -14.8% |
| Fixed assets | 21/28 | €19,172 | €16,425 | -€2,747 | -14.3% |
| Tangible fixed assets | 22/27 | €19,172 | €16,425 | -€2,747 | -14.3% |
| Plant, machinery and equipment | 23 | €1,012 | €788 | -€224 | -22.1% |
| Furniture and vehicles | 24 | €18,161 | €15,637 | -€2,523 | -13.9% |
| Current assets | 29/58 | €12,915 | €10,930 | -€1,986 | -15.4% |
| Amounts receivable within one year | 40/41 | €1,133 | €4,821 | +€3,689 | +326% |
| Trade receivables | 40 | €89 | €3,858 | +€3,769 | +4,218% |
| Other amounts receivable | 41 | €1,043 | €963 | -€80 | -7.7% |
| Cash at bank and in hand | 54/58 | €11,372 | €5,683 | -€5,689 | -50.0% |
| Deferred charges and accrued income | 490/1 | €411 | €426 | +€15 | +3.6% |
| Total equity and liabilities | 10/49 | €32,088 | €27,355 | -€4,733 | -14.8% |
| Equity | 10/15 | €10,224 | €20,565 | +€10,342 | +101% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €6,224 | €11,565 | +€5,342 | +85.8% |
| Amounts payable | 17/49 | €21,864 | €6,789 | -€15,075 | -68.9% |
| Amounts payable within one year | 42/48 | €21,785 | €6,697 | -€15,088 | -69.3% |
| Trade debts | 44 | €104 | - | -€104 | |
| Suppliers | 440/4 | €104 | - | -€104 | |
| Taxes, remuneration and social security | 45 | €1,963 | €5,566 | +€3,602 | +184% |
| Taxes | 450/3 | €1,963 | €3,766 | +€1,802 | +91.8% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €19,718 | €1,132 | -€18,586 | -94.3% |
| Accrued charges and deferred income | 492/3 | €79 | €92 | +€13 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,130 | €3,995 | +€2,865 | +254% |
| Other operating charges | 640/8 | €38 | €1,529 | +€1,492 | +3,977% |
| Gross operating margin | 9900 | €11,162 | €20,227 | +€9,065 | +81.2% |
| Operating profit (loss) | 9901 | €9,994 | €14,703 | +€4,708 | +47.1% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €90 | €84 | -€6 | -6.3% |
| Recurring financial charges | 65 | €90 | €84 | -€6 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €9,905 | €14,640 | +€4,736 | +47.8% |
| Income taxes | 67/77 | €1,963 | €3,465 | +€1,502 | +76.5% |
| Profit (loss) for the period | 9904 | €7,942 | €11,175 | +€3,233 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,942 | €11,175 | +€3,233 | +40.7% |
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 16 October 2026 via checked.be.