REAL 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.
REAL BAT
Largest movements
- Cash -€9,693
down €9,693 (-86.1%), from €11,261 to €1,568
mainly Trade debts (-€28,743) and Other debts (-€578)
- Receivables within one year -€4,118
down €4,118 (-29.8%), from €13,840 to €9,722
of which Trade receivables: -€4,838
- Tangible fixed assets -€2,833
down €2,833 (-40.0%), from €7,083 to €4,250
- Trade debts -€28,743
down €28,743 (-97.3%), from €29,538 to €795
- Profit (loss) carried forward +€12,690
up €12,690 (+1201.5%), from €1,056 to €13,746
- Other debts -€578
no longer reported in 2024 (was €578)
- Turnover +€192,681
new in 2024: €192,681
- Purchases and services +€175,946
new in 2024: €175,946
- Gross operating margin +€12,935
up €12,935 (+340.5%), from €3,799 to €16,735
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,185 | €15,541 | -€16,644 | -51.7% |
| Fixed assets | 21/28 | €7,083 | €4,250 | -€2,833 | -40.0% |
| Tangible fixed assets | 22/27 | €7,083 | €4,250 | -€2,833 | -40.0% |
| Furniture and vehicles | 24 | €7,083 | €4,250 | -€2,833 | -40.0% |
| Current assets | 29/58 | €25,101 | €11,290 | -€13,811 | -55.0% |
| Amounts receivable within one year | 40/41 | €13,840 | €9,722 | -€4,118 | -29.8% |
| Trade receivables | 40 | €12,220 | €7,382 | -€4,838 | -39.6% |
| Other amounts receivable | 41 | €1,620 | €2,340 | +€721 | +44.5% |
| Cash at bank and in hand | 54/58 | €11,261 | €1,568 | -€9,693 | -86.1% |
| Total equity and liabilities | 10/49 | €32,185 | €15,541 | -€16,644 | -51.7% |
| Equity | 10/15 | €2,056 | €14,746 | +€12,690 | +617.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,056 | €13,746 | +€12,690 | +1201.5% |
| Amounts payable | 17/49 | €30,128 | €795 | -€29,334 | -97.4% |
| Amounts payable within one year | 42/48 | €30,128 | €795 | -€29,334 | -97.4% |
| Trade debts | 44 | €29,538 | €795 | -€28,743 | -97.3% |
| Suppliers | 440/4 | €29,538 | €795 | -€28,743 | -97.3% |
| Taxes, remuneration and social security | 45 | €13 | - | -€13 | |
| Taxes | 450/3 | €13 | - | -€13 | |
| Other amounts payable | 47/48 | €578 | - | -€578 | |
| Turnover | 70 | - | €192,681 | +€192,681 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €175,946 | +€175,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,417 | €2,833 | +€1,417 | +100.0% |
| Other operating charges | 640/8 | €1,202 | €1,061 | -€141 | -11.7% |
| Gross operating margin | 9900 | €3,799 | €16,735 | +€12,935 | +340.5% |
| Operating profit (loss) | 9901 | €1,181 | €12,840 | +€11,660 | +987.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €125 | €150 | +€26 | +20.6% |
| Recurring financial charges | 65 | €125 | €150 | +€26 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €1,056 | €12,690 | +€11,634 | +1101.5% |
| Profit (loss) for the period | 9904 | €1,056 | €12,690 | +€11,634 | +1101.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,056 | €12,690 | +€11,634 | +1101.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.