E.K 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.
E.K BAT
Largest movements
- Deferred charges and accrued income -€2,947
down €2,947 (-61.3%), from €4,811 to €1,864
- Tangible fixed assets -€2,200
down €2,200 (-70.2%), from €3,134 to €934
- Receivables within one year -€2,178
down €2,178 (-53.8%), from €4,051 to €1,873
of which Other amounts receivable: -€3,768
- Profit (loss) carried forward -€11,243
down €11,243 (-237%), from -€4,735 to -€15,978
- Other debts +€3,086
up €3,086 (+145%), from €2,122 to €5,208
- Short-term financial debts +€1,036
up €1,036 (+53.6%), from €1,934 to €2,969
- Trade debts -€261
down €261 (-2.7%), from €9,684 to €9,423
- Staff costs +€5,887
up €5,887 (+21.4%), from €27,537 to €33,424
- Gross operating margin +€4,954
up €4,954 (+24.1%), from €20,538 to €25,492
- Other operating charges +€353
up €353 (+1,003%), from €35 to €389
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,996 | €4,671 | -€7,325 | -61.1% |
| Fixed assets | 21/28 | €3,134 | €934 | -€2,200 | -70.2% |
| Tangible fixed assets | 22/27 | €3,134 | €934 | -€2,200 | -70.2% |
| Plant, machinery and equipment | 23 | €3,134 | €934 | -€2,200 | -70.2% |
| Current assets | 29/58 | €8,862 | €3,737 | -€5,125 | -57.8% |
| Amounts receivable within one year | 40/41 | €4,051 | €1,873 | -€2,178 | -53.8% |
| Trade receivables | 40 | - | €1,590 | +€1,590 | |
| Other amounts receivable | 41 | €4,051 | €283 | -€3,768 | -93.0% |
| Deferred charges and accrued income | 490/1 | €4,811 | €1,864 | -€2,947 | -61.3% |
| Total equity and liabilities | 10/49 | €11,996 | €4,671 | -€7,325 | -61.1% |
| Equity | 10/15 | -€2,735 | -€13,978 | -€11,243 | -411% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,735 | -€15,978 | -€11,243 | -237% |
| Amounts payable | 17/49 | €14,731 | €18,648 | +€3,918 | +26.6% |
| Amounts payable within one year | 42/48 | €14,731 | €18,648 | +€3,918 | +26.6% |
| Financial debts | 43 | €1,934 | €2,969 | +€1,036 | +53.6% |
| Credit institutions | 430/8 | €1,934 | €2,969 | +€1,036 | +53.6% |
| Trade debts | 44 | €9,684 | €9,423 | -€261 | -2.7% |
| Suppliers | 440/4 | €9,684 | €9,423 | -€261 | -2.7% |
| Taxes, remuneration and social security | 45 | €991 | €1,048 | +€57 | +5.8% |
| Remuneration and social security | 454/9 | €991 | €1,048 | +€57 | +5.8% |
| Other amounts payable | 47/48 | €2,122 | €5,208 | +€3,086 | +145% |
| Remuneration, social security and pensions | 62 | €27,537 | €33,424 | +€5,887 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,200 | €2,200 | = | 0.0% |
| Other operating charges | 640/8 | €35 | €389 | +€353 | +1,003% |
| Gross operating margin | 9900 | €20,538 | €25,492 | +€4,954 | +24.1% |
| Operating profit (loss) | 9901 | -€9,234 | -€10,520 | -€1,286 | -13.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €612 | €724 | +€112 | +18.4% |
| Recurring financial charges | 65 | €612 | €724 | +€112 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,846 | -€11,243 | -€1,397 | -14.2% |
| Profit (loss) for the period | 9904 | -€9,846 | -€11,243 | -€1,397 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,846 | -€11,243 | -€1,397 | -14.2% |
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 13 October 2026 via checked.be.