JF BATAILLE: 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.
JF BATAILLE
Largest movements
- Financial fixed assets +€20,000
up €20,000 (+22.2%), from €90,000 to €110,000
- Receivables within one year +€6,681
new in 2025: €6,681
- Reserves +€38,257
up €38,257 (+277.5%), from €13,789 to €52,045
- Debts after one year -€12,312
down €12,312 (-18.0%), from €68,487 to €56,175
- Financial income +€27,500
new in 2025: €27,500
- Gross operating margin -€5,639
down €5,639 (-24.6%), from €22,923 to €17,284
- Depreciation -€1,516
no longer reported in 2025 (was €1,516)
- Taxes -€1,008
down €1,008 (-21.9%), from €4,596 to €3,588
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 | €105,396 | €131,438 | +€26,042 | +24.7% |
| Fixed assets | 21/28 | €90,000 | €110,000 | +€20,000 | +22.2% |
| Financial fixed assets | 28 | €90,000 | €110,000 | +€20,000 | +22.2% |
| Current assets | 29/58 | €15,396 | €21,438 | +€6,042 | +39.2% |
| Amounts receivable within one year | 40/41 | - | €6,681 | +€6,681 | |
| Other amounts receivable | 41 | - | €6,681 | +€6,681 | |
| Cash at bank and in hand | 54/58 | €15,396 | €14,757 | -€639 | -4.2% |
| Total equity and liabilities | 10/49 | €105,396 | €131,438 | +€26,042 | +24.7% |
| Equity | 10/15 | €16,789 | €55,045 | +€38,257 | +227.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,789 | €52,045 | +€38,257 | +277.5% |
| Distributable reserves | 133 | €13,789 | €52,045 | +€38,257 | +277.5% |
| Amounts payable | 17/49 | €88,608 | €76,393 | -€12,215 | -13.8% |
| Amounts payable after more than one year | 17 | €68,487 | €56,175 | -€12,312 | -18.0% |
| Financial debts | 170/4 | €68,487 | €56,175 | -€12,312 | -18.0% |
| Amounts payable within one year | 42/48 | €20,121 | €20,218 | +€97 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €11,899 | €12,312 | +€413 | +3.5% |
| Trade debts | 44 | - | €879 | +€879 | |
| Suppliers | 440/4 | - | €879 | +€879 | |
| Taxes, remuneration and social security | 45 | €7,951 | €6,870 | -€1,081 | -13.6% |
| Taxes | 450/3 | €7,951 | €6,870 | -€1,081 | -13.6% |
| Other amounts payable | 47/48 | €271 | €157 | -€114 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,516 | - | -€1,516 | |
| Gross operating margin | 9900 | €22,923 | €17,284 | -€5,639 | -24.6% |
| Operating profit (loss) | 9901 | €21,408 | €17,284 | -€4,124 | -19.3% |
| Financial income | 75/76B | - | €27,500 | +€27,500 | |
| Recurring financial income | 75 | - | €27,500 | +€27,500 | |
| Financial charges | 65/66B | €3,023 | €2,939 | -€84 | -2.8% |
| Recurring financial charges | 65 | €3,023 | €2,939 | -€84 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €18,385 | €41,845 | +€23,460 | +127.6% |
| Income taxes | 67/77 | €4,596 | €3,588 | -€1,008 | -21.9% |
| Profit (loss) for the period | 9904 | €13,789 | €38,257 | +€24,468 | +177.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,789 | €38,257 | +€24,468 | +177.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.