PRO BATY: 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.
PRO BATY
Largest movements
- Receivables within one year +€217,293
up €217,293 (+45.3%), from €479,998 to €697,291
of which Trade receivables: +€212,985
- Tangible fixed assets -€19,456
down €19,456 (-57.5%), from €33,855 to €14,398
- Cash +€15,549
up €15,549 (+176.5%), from €8,810 to €24,360
mainly Trade debts (+€241,668) and Net result for the year (+€36,511)
- Trade debts +€241,668
up €241,668 (+165.4%), from €146,139 to €387,808
- Tax, wage and social debts -€57,649
down €57,649 (-76.9%), from €74,924 to €17,275
of which Taxes: -€54,268
- Reserves +€36,511
up €36,511 (+14.3%), from €255,037 to €291,548
- Gross operating margin +€37,130
up €37,130 (+40.0%), from €92,769 to €129,898
- Staff costs -€14,613
down €14,613 (-20.3%), from €72,092 to €57,479
- Taxes +€11,092
up €11,092 (+4491.2%), from €247 to €11,339
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 | €525,589 | €738,483 | +€212,895 | +40.5% |
| Fixed assets | 21/28 | €33,855 | €14,398 | -€19,456 | -57.5% |
| Tangible fixed assets | 22/27 | €33,855 | €14,398 | -€19,456 | -57.5% |
| Furniture and vehicles | 24 | €33,855 | €14,398 | -€19,456 | -57.5% |
| Current assets | 29/58 | €491,734 | €724,085 | +€232,351 | +47.3% |
| Amounts receivable within one year | 40/41 | €479,998 | €697,291 | +€217,293 | +45.3% |
| Trade receivables | 40 | €476,629 | €689,614 | +€212,985 | +44.7% |
| Other amounts receivable | 41 | €3,369 | €7,677 | +€4,309 | +127.9% |
| Cash at bank and in hand | 54/58 | €8,810 | €24,360 | +€15,549 | +176.5% |
| Deferred charges and accrued income | 490/1 | €2,926 | €2,434 | -€492 | -16.8% |
| Total equity and liabilities | 10/49 | €525,589 | €738,483 | +€212,895 | +40.5% |
| Equity | 10/15 | €261,237 | €297,748 | +€36,511 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €255,037 | €291,548 | +€36,511 | +14.3% |
| Distributable reserves | 133 | €255,037 | €291,548 | +€36,511 | +14.3% |
| Amounts payable | 17/49 | €264,352 | €440,735 | +€176,383 | +66.7% |
| Amounts payable after more than one year | 17 | €6,538 | - | -€6,538 | |
| Financial debts | 170/4 | €6,538 | - | -€6,538 | |
| Amounts payable within one year | 42/48 | €257,814 | €440,735 | +€182,921 | +71.0% |
| Current portion of amounts payable after more than one year | 42 | €11,136 | €6,538 | -€4,599 | -41.3% |
| Trade debts | 44 | €146,139 | €387,808 | +€241,668 | +165.4% |
| Suppliers | 440/4 | €146,139 | €387,808 | +€241,668 | +165.4% |
| Taxes, remuneration and social security | 45 | €74,924 | €17,275 | -€57,649 | -76.9% |
| Taxes | 450/3 | €65,962 | €11,694 | -€54,268 | -82.3% |
| Remuneration and social security | 454/9 | €8,962 | €5,581 | -€3,380 | -37.7% |
| Other amounts payable | 47/48 | €25,615 | €29,115 | +€3,500 | +13.7% |
| Remuneration, social security and pensions | 62 | €72,092 | €57,479 | -€14,613 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,724 | €22,585 | -€139 | -0.6% |
| Other operating charges | 640/8 | €1,190 | €1,894 | +€704 | +59.1% |
| Gross operating margin | 9900 | €92,769 | €129,898 | +€37,130 | +40.0% |
| Operating profit (loss) | 9901 | -€3,238 | €47,940 | +€51,178 | |
| Financial income | 75/76B | - | €314 | +€314 | |
| Recurring financial income | 75 | - | €314 | +€314 | |
| Financial charges | 65/66B | €478 | €403 | -€75 | -15.7% |
| Recurring financial charges | 65 | €478 | €403 | -€75 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,716 | €47,851 | +€51,567 | |
| Income taxes | 67/77 | €247 | €11,339 | +€11,092 | +4491.2% |
| Profit (loss) for the period | 9904 | -€3,963 | €36,511 | +€40,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,963 | €36,511 | +€40,474 |
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 5 October 2026 via checked.be.