GAME BATI: 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.
GAME BATI
Largest movements
- Cash +€5,757
up €5,757 (+124%), from €4,647 to €10,404
mainly Net result for the year (+€17,995) and Depreciation (+€4,597)
- Receivables within one year +€5,670
up €5,670 (+6.7%), from €84,148 to €89,818
of which Trade receivables: +€9,619
- Tangible fixed assets -€1,997
down €1,997 (-15.0%), from €13,274 to €11,277
of which Furniture and vehicles: -€1,513
- Trade debts -€11,122
no longer reported in 2023 (was €11,122)
- Reserves +€10,798
up €10,798 (+73.5%), from €14,693 to €25,491
- Profit (loss) carried forward +€7,197
no longer reported in 2023 (was -€7,197)
- Tax, wage and social debts +€2,475
up €2,475 (+33.5%), from €7,394 to €9,869
- Other debts +€1,199
up €1,199 (+1.9%), from €62,801 to €64,000
- Gross operating margin +€2,009
up €2,009 (+6.9%), from €29,101 to €31,110
- Financial charges -€725
down €725 (-58.1%), from €1,247 to €523
- Depreciation -€327
down €327 (-6.6%), from €4,924 to €4,597
- Other operating charges -€322
down €322 (-38.2%), from €843 to €521
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,330 | €111,760 | +€9,430 | +9.2% |
| Fixed assets | 21/28 | €13,535 | €11,538 | -€1,997 | -14.8% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,274 | €11,277 | -€1,997 | -15.0% |
| Plant, machinery and equipment | 23 | €1,570 | €1,086 | -€484 | -30.8% |
| Furniture and vehicles | 24 | €11,704 | €10,191 | -€1,513 | -12.9% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €88,795 | €100,222 | +€11,426 | +12.9% |
| Amounts receivable within one year | 40/41 | €84,148 | €89,818 | +€5,670 | +6.7% |
| Trade receivables | 40 | €73,854 | €83,474 | +€9,619 | +13.0% |
| Other amounts receivable | 41 | €10,294 | €6,344 | -€3,950 | -38.4% |
| Cash at bank and in hand | 54/58 | €4,647 | €10,404 | +€5,757 | +124% |
| Total equity and liabilities | 10/49 | €102,330 | €111,760 | +€9,430 | +9.2% |
| Equity | 10/15 | €19,896 | €37,891 | +€17,995 | +90.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,693 | €25,491 | +€10,798 | +73.5% |
| Distributable reserves | 133 | €14,693 | €25,491 | +€10,798 | +73.5% |
| Profit (loss) carried forward | 14 | -€7,197 | - | +€7,197 | |
| Amounts payable | 17/49 | €82,435 | €73,869 | -€8,566 | -10.4% |
| Amounts payable within one year | 42/48 | €82,435 | €73,869 | -€8,566 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €1,117 | - | -€1,117 | |
| Trade debts | 44 | €11,122 | - | -€11,122 | |
| Suppliers | 440/4 | €11,122 | - | -€11,122 | |
| Taxes, remuneration and social security | 45 | €7,394 | €9,869 | +€2,475 | +33.5% |
| Taxes | 450/3 | €7,394 | €9,869 | +€2,475 | +33.5% |
| Other amounts payable | 47/48 | €62,801 | €64,000 | +€1,199 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,924 | €4,597 | -€327 | -6.6% |
| Other operating charges | 640/8 | €843 | €521 | -€322 | -38.2% |
| Gross operating margin | 9900 | €29,101 | €31,110 | +€2,009 | +6.9% |
| Operating profit (loss) | 9901 | €23,334 | €25,993 | +€2,659 | +11.4% |
| Financial charges | 65/66B | €1,247 | €523 | -€725 | -58.1% |
| Recurring financial charges | 65 | €1,247 | €523 | -€725 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €22,087 | €25,470 | +€3,383 | +15.3% |
| Income taxes | 67/77 | €7,394 | €7,475 | +€81 | +1.1% |
| Profit (loss) for the period | 9904 | €14,693 | €17,995 | +€3,303 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,693 | €17,995 | +€3,303 | +22.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.