INFO BAT: what changed
Two fiscal 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.
INFO BAT
Largest movements
- Deferred charges and accrued income +€24,586
new in 2025: €24,586
- Tangible fixed assets -€23,853
down €23,853 (-8.0%), from €298,151 to €274,298
of which Furniture and vehicles: -€14,379
- Cash -€9,575
down €9,575 (-5.3%), from €180,956 to €171,381
mainly Debts after one year (-€25,659) and Deferred charges and accrued income (-€24,586)
- Receivables within one year -€7,131
down €7,131 (-74.1%), from €9,623 to €2,491
of which Trade receivables: -€9,453
- Debts after one year -€25,659
down €25,659 (-11.7%), from €219,776 to €194,117
- Other debts +€15,514
up €15,514 (+1256.3%), from €1,235 to €16,749
- Gross operating margin +€6,710
up €6,710 (+14.2%), from €47,295 to €54,005
- Depreciation -€3,231
down €3,231 (-11.2%), from €28,953 to €25,722
- Other operating charges +€3,052
up €3,052 (+285.2%), from €1,070 to €4,122
- Taxes +€1,840
up €1,840 (+46.3%), from €3,979 to €5,819
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 | €488,730 | €472,756 | -€15,974 | -3.3% |
| Fixed assets | 21/28 | €298,151 | €274,298 | -€23,853 | -8.0% |
| Tangible fixed assets | 22/27 | €298,151 | €274,298 | -€23,853 | -8.0% |
| Land and buildings | 22 | €252,939 | €244,697 | -€8,242 | -3.3% |
| Plant, machinery and equipment | 23 | €1,884 | €651 | -€1,232 | -65.4% |
| Furniture and vehicles | 24 | €43,328 | €28,949 | -€14,379 | -33.2% |
| Current assets | 29/58 | €190,579 | €198,459 | +€7,879 | +4.1% |
| Amounts receivable within one year | 40/41 | €9,623 | €2,491 | -€7,131 | -74.1% |
| Trade receivables | 40 | €9,623 | €170 | -€9,453 | -98.2% |
| Other amounts receivable | 41 | - | €2,321 | +€2,321 | |
| Cash at bank and in hand | 54/58 | €180,956 | €171,381 | -€9,575 | -5.3% |
| Deferred charges and accrued income | 490/1 | - | €24,586 | +€24,586 | |
| Total equity and liabilities | 10/49 | €488,730 | €472,756 | -€15,974 | -3.3% |
| Equity | 10/15 | €169,919 | €167,454 | -€2,465 | -1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,919 | €162,454 | -€2,465 | -1.5% |
| Amounts payable | 17/49 | €318,811 | €305,303 | -€13,508 | -4.2% |
| Amounts payable after more than one year | 17 | €219,776 | €194,117 | -€25,659 | -11.7% |
| Financial debts | 170/4 | €219,776 | €194,117 | -€25,659 | -11.7% |
| Amounts payable within one year | 42/48 | €99,035 | €111,185 | +€12,151 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €24,737 | €25,035 | +€298 | +1.2% |
| Trade debts | 44 | €65,922 | €62,883 | -€3,039 | -4.6% |
| Suppliers | 440/4 | €65,922 | €62,883 | -€3,039 | -4.6% |
| Taxes, remuneration and social security | 45 | €7,141 | €6,518 | -€623 | -8.7% |
| Taxes | 450/3 | €7,141 | €6,518 | -€623 | -8.7% |
| Other amounts payable | 47/48 | €1,235 | €16,749 | +€15,514 | +1256.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,953 | €25,722 | -€3,231 | -11.2% |
| Other operating charges | 640/8 | €1,070 | €4,122 | +€3,052 | +285.2% |
| Gross operating margin | 9900 | €47,295 | €54,005 | +€6,710 | +14.2% |
| Operating profit (loss) | 9901 | €17,272 | €24,161 | +€6,889 | +39.9% |
| Financial income | 75/76B | €21 | €25 | +€4 | +20.6% |
| Recurring financial income | 75 | €21 | €25 | +€4 | +20.6% |
| Financial charges | 65/66B | €3,530 | €3,583 | +€53 | +1.5% |
| Recurring financial charges | 65 | €3,530 | €3,583 | +€53 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €13,763 | €20,603 | +€6,841 | +49.7% |
| Income taxes | 67/77 | €3,979 | €5,819 | +€1,840 | +46.3% |
| Profit (loss) for the period | 9904 | €9,784 | €14,785 | +€5,000 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,784 | €14,785 | +€5,000 | +51.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.