ID 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.
ID BAT
Largest movements
- Receivables within one year +€309,826
up €309,826 (+146.1%), from €212,115 to €521,941
of which Other amounts receivable: +€276,599
- Cash +€247,507
up €247,507 (+221.7%), from €111,626 to €359,133
mainly Net result for the year (+€356,454) and Tax, wage and social debts (+€113,032)
- Profit (loss) carried forward +€356,454
up €356,454 (+238.1%), from €149,710 to €506,164
- Tax, wage and social debts +€113,032
up €113,032 (+292.2%), from €38,678 to €151,710
of which Taxes: +€108,097
- Trade debts +€86,865
up €86,865 (+65.4%), from €132,896 to €219,760
- Financial income +€207,955
up €207,955 (+314.3%), from €66,171 to €274,126
of which Non-recurring financial income: +€207,944
- Gross operating margin +€187,066
up €187,066 (+255.9%), from €73,104 to €260,169
- Taxes +€86,872
up €86,872 (+300.1%), from €28,951 to €115,823
- Staff costs +€49,346
new in 2025: €49,346
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 | €348,223 | €899,858 | +€551,635 | +158.4% |
| Fixed assets | 21/28 | €21,220 | €16,933 | -€4,287 | -20.2% |
| Tangible fixed assets | 22/27 | €21,160 | €16,391 | -€4,769 | -22.5% |
| Plant, machinery and equipment | 23 | €752 | €1,485 | +€733 | +97.4% |
| Furniture and vehicles | 24 | €20,407 | €14,906 | -€5,502 | -27.0% |
| Financial fixed assets | 28 | €60 | €542 | +€482 | +803.5% |
| Current assets | 29/58 | €327,003 | €882,925 | +€555,921 | +170.0% |
| Amounts receivable within one year | 40/41 | €212,115 | €521,941 | +€309,826 | +146.1% |
| Trade receivables | 40 | €125,943 | €159,170 | +€33,227 | +26.4% |
| Other amounts receivable | 41 | €86,171 | €362,771 | +€276,599 | +321.0% |
| Cash at bank and in hand | 54/58 | €111,626 | €359,133 | +€247,507 | +221.7% |
| Deferred charges and accrued income | 490/1 | €3,263 | €1,851 | -€1,411 | -43.3% |
| Total equity and liabilities | 10/49 | €348,223 | €899,858 | +€551,635 | +158.4% |
| Equity | 10/15 | €151,710 | €508,164 | +€356,454 | +235.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,710 | €506,164 | +€356,454 | +238.1% |
| Amounts payable | 17/49 | €196,513 | €391,694 | +€195,181 | +99.3% |
| Amounts payable after more than one year | 17 | €8,765 | €6,339 | -€2,425 | -27.7% |
| Financial debts | 170/4 | €8,765 | €6,339 | -€2,425 | -27.7% |
| Amounts payable within one year | 42/48 | €187,748 | €385,350 | +€197,602 | +105.2% |
| Current portion of amounts payable after more than one year | 42 | €2,267 | €2,425 | +€158 | +7.0% |
| Trade debts | 44 | €132,896 | €219,760 | +€86,865 | +65.4% |
| Suppliers | 440/4 | €132,896 | €219,760 | +€86,865 | +65.4% |
| Taxes, remuneration and social security | 45 | €38,678 | €151,710 | +€113,032 | +292.2% |
| Taxes | 450/3 | €36,678 | €144,774 | +€108,097 | +294.7% |
| Remuneration and social security | 454/9 | €2,000 | €6,935 | +€4,935 | +246.8% |
| Other amounts payable | 47/48 | €13,908 | €11,454 | -€2,453 | -17.6% |
| Accrued charges and deferred income | 492/3 | €0 | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | - | €49,346 | +€49,346 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,125 | €6,972 | +€847 | +13.8% |
| Other operating charges | 640/8 | €2,265 | €3,546 | +€1,281 | +56.5% |
| Gross operating margin | 9900 | €73,104 | €260,169 | +€187,066 | +255.9% |
| Operating profit (loss) | 9901 | €64,713 | €200,304 | +€135,591 | +209.5% |
| Financial income | 75/76B | €66,171 | €274,126 | +€207,955 | +314.3% |
| Recurring financial income | 75 | €66,171 | €11 | -€66,160 | -100.0% |
| Non-recurring financial income | 76B | €66,171 | €274,115 | +€207,944 | +314.2% |
| Financial charges | 65/66B | €2,112 | €2,154 | +€41 | +2.0% |
| Recurring financial charges | 65 | €2,112 | €2,154 | +€41 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €128,772 | €472,277 | +€343,505 | +266.8% |
| Income taxes | 67/77 | €28,951 | €115,823 | +€86,872 | +300.1% |
| Profit (loss) for the period | 9904 | €99,821 | €356,454 | +€256,633 | +257.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99,821 | €356,454 | +€256,633 | +257.1% |
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 10 October 2026 via checked.be.