INATTENDU 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.
INATTENDU BAT
Largest movements
- Cash -€56,105
down €56,105 (-57.3%), from €97,987 to €41,882
mainly Receivables within one year (-€46,099) and Debts after one year (-€15,151)
- Receivables within one year +€46,099
up €46,099 (+80.8%), from €57,024 to €103,122
of which Trade receivables: +€35,536
- Tangible fixed assets -€7,935
down €7,935 (-14.2%), from €55,823 to €47,887
of which Plant, machinery and equipment: -€5,716
- Deferred charges and accrued income +€4,734
new in 2025: €4,734
- Debts after one year -€15,151
down €15,151 (-23.2%), from €65,216 to €50,065
- Tax, wage and social debts +€11,439
up €11,439 (+25.4%), from €45,055 to €56,494
of which Taxes: +€6,479
- Trade debts -€9,710
down €9,710 (-84.1%), from €11,542 to €1,832
- Staff costs +€29,628
up €29,628 (+11.5%), from €258,362 to €287,990
- Gross operating margin +€27,345
up €27,345 (+9.3%), from €294,521 to €321,866
- Other operating charges +€9,155
up €9,155 (+1,264%), from €724 to €9,880
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 | €219,645 | €206,047 | -€13,598 | -6.2% |
| Fixed assets | 21/28 | €59,668 | €51,342 | -€8,325 | -14.0% |
| Intangible fixed assets | 21 | €1,170 | €780 | -€390 | -33.3% |
| Tangible fixed assets | 22/27 | €55,823 | €47,887 | -€7,935 | -14.2% |
| Land and buildings | 22 | €1,309 | €1,073 | -€236 | -18.0% |
| Plant, machinery and equipment | 23 | €48,993 | €43,277 | -€5,716 | -11.7% |
| Furniture and vehicles | 24 | €5,520 | €3,537 | -€1,983 | -35.9% |
| Financial fixed assets | 28 | €2,675 | €2,675 | = | 0.0% |
| Current assets | 29/58 | €159,977 | €154,705 | -€5,272 | -3.3% |
| Stocks and contracts in progress | 3 | €4,966 | €4,966 | = | 0.0% |
| Stocks | 30/36 | €4,966 | €4,966 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,024 | €103,122 | +€46,099 | +80.8% |
| Trade receivables | 40 | €43,407 | €78,943 | +€35,536 | +81.9% |
| Other amounts receivable | 41 | €13,616 | €24,179 | +€10,563 | +77.6% |
| Cash at bank and in hand | 54/58 | €97,987 | €41,882 | -€56,105 | -57.3% |
| Deferred charges and accrued income | 490/1 | - | €4,734 | +€4,734 | |
| Total equity and liabilities | 10/49 | €219,645 | €206,047 | -€13,598 | -6.2% |
| Equity | 10/15 | €83,273 | €81,655 | -€1,618 | -1.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,273 | €75,655 | -€1,618 | -2.1% |
| Amounts payable | 17/49 | €136,371 | €124,392 | -€11,979 | -8.8% |
| Amounts payable after more than one year | 17 | €65,216 | €50,065 | -€15,151 | -23.2% |
| Financial debts | 170/4 | €65,216 | €50,065 | -€15,151 | -23.2% |
| Amounts payable within one year | 42/48 | €71,155 | €74,327 | +€3,172 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €14,558 | €15,151 | +€593 | +4.1% |
| Trade debts | 44 | €11,542 | €1,832 | -€9,710 | -84.1% |
| Suppliers | 440/4 | €11,542 | €1,832 | -€9,710 | -84.1% |
| Taxes, remuneration and social security | 45 | €45,055 | €56,494 | +€11,439 | +25.4% |
| Taxes | 450/3 | €16,336 | €22,815 | +€6,479 | +39.7% |
| Remuneration and social security | 454/9 | €28,719 | €33,679 | +€4,960 | +17.3% |
| Other amounts payable | 47/48 | - | €850 | +€850 | |
| Remuneration, social security and pensions | 62 | €258,362 | €287,990 | +€29,628 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,603 | €17,194 | -€409 | -2.3% |
| Other operating charges | 640/8 | €724 | €9,880 | +€9,155 | +1,264% |
| Gross operating margin | 9900 | €294,521 | €321,866 | +€27,345 | +9.3% |
| Operating profit (loss) | 9901 | €17,832 | €6,802 | -€11,030 | -61.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €5,749 | €3,645 | -€2,104 | -36.6% |
| Recurring financial charges | 65 | €5,749 | €3,645 | -€2,104 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €12,085 | €3,158 | -€8,928 | -73.9% |
| Income taxes | 67/77 | €3,913 | €3,926 | +€13 | +0.3% |
| Profit (loss) for the period | 9904 | €8,173 | -€768 | -€8,941 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,173 | -€768 | -€8,941 |
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 20 October 2026 via checked.be.