S&B BATY: 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.
S&B BATY
Largest movements
- Receivables after one year -€3,165
down €3,165 (-22.2%), from €14,237 to €11,072
- Receivables within one year -€1,522
down €1,522 (-13.2%), from €11,556 to €10,034
of which Trade receivables: -€2,390
- Deferred charges and accrued income -€1,308
down €1,308 (-80.1%), from €1,633 to €325
- Cash +€743
up €743 (+5.4%), from €13,707 to €14,450
mainly Advances received (+€3,225) and Receivables after one year (+€3,165)
- Tangible fixed assets -€693
down €693 (-22.3%), from €3,102 to €2,409
of which Leasing and similar rights: -€2,259
- Trade debts -€6,741
down €6,741 (-70.4%), from €9,578 to €2,837
- Advances received +€3,225
new in 2025: €3,225
- Current portion of long-term debt -€2,218
no longer reported in 2025 (was €2,218)
- Profit (loss) carried forward -€1,936
down €1,936 (-13.5%), from €14,339 to €12,403
- Tax, wage and social debts +€1,725
up €1,725 (+82.9%), from €2,080 to €3,805
of which Remuneration and social security: +€3,805
- Gross operating margin -€11,615
down €11,615 (-90.1%), from €12,885 to €1,270
- Taxes -€2,051
no longer reported in 2025 (was €2,051)
- Depreciation -€1,261
down €1,261 (-31.0%), from €4,067 to €2,806
- Financial income -€937
down €937 (-85.1%), from €1,101 to €164
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 | €44,315 | €38,370 | -€5,945 | -13.4% |
| Fixed assets | 21/28 | €3,182 | €2,489 | -€693 | -21.8% |
| Tangible fixed assets | 22/27 | €3,102 | €2,409 | -€693 | -22.3% |
| Plant, machinery and equipment | 23 | €438 | €249 | -€189 | -43.2% |
| Furniture and vehicles | 24 | €405 | €2,160 | +€1,755 | +433% |
| Leasing and similar rights | 25 | €2,259 | - | -€2,259 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €41,133 | €35,881 | -€5,252 | -12.8% |
| Amounts receivable after more than one year | 29 | €14,237 | €11,072 | -€3,165 | -22.2% |
| Other amounts receivable | 291 | €14,237 | €11,072 | -€3,165 | -22.2% |
| Amounts receivable within one year | 40/41 | €11,556 | €10,034 | -€1,522 | -13.2% |
| Trade receivables | 40 | €10,983 | €8,593 | -€2,390 | -21.8% |
| Other amounts receivable | 41 | €573 | €1,441 | +€868 | +151% |
| Cash at bank and in hand | 54/58 | €13,707 | €14,450 | +€743 | +5.4% |
| Deferred charges and accrued income | 490/1 | €1,633 | €325 | -€1,308 | -80.1% |
| Total equity and liabilities | 10/49 | €44,315 | €38,370 | -€5,945 | -13.4% |
| Equity | 10/15 | €30,439 | €28,503 | -€1,936 | -6.4% |
| Contributions | 10/11 | €16,100 | €16,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,339 | €12,403 | -€1,936 | -13.5% |
| Amounts payable | 17/49 | €13,876 | €9,867 | -€4,009 | -28.9% |
| Amounts payable within one year | 42/48 | €13,876 | €9,867 | -€4,009 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €2,218 | - | -€2,218 | |
| Trade debts | 44 | €9,578 | €2,837 | -€6,741 | -70.4% |
| Suppliers | 440/4 | €9,578 | €2,837 | -€6,741 | -70.4% |
| Advances received on contracts in progress | 46 | - | €3,225 | +€3,225 | |
| Taxes, remuneration and social security | 45 | €2,080 | €3,805 | +€1,725 | +82.9% |
| Taxes | 450/3 | €2,080 | - | -€2,080 | |
| Remuneration and social security | 454/9 | - | €3,805 | +€3,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,067 | €2,806 | -€1,261 | -31.0% |
| Other operating charges | 640/8 | €167 | €219 | +€52 | +31.1% |
| Gross operating margin | 9900 | €12,885 | €1,270 | -€11,615 | -90.1% |
| Operating profit (loss) | 9901 | €8,651 | -€1,755 | -€10,406 | |
| Financial income | 75/76B | €1,101 | €164 | -€937 | -85.1% |
| Recurring financial income | 75 | €1,101 | €164 | -€937 | -85.1% |
| Financial charges | 65/66B | €444 | €345 | -€99 | -22.3% |
| Recurring financial charges | 65 | €444 | €345 | -€99 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €9,308 | -€1,936 | -€11,244 | |
| Income taxes | 67/77 | €2,051 | - | -€2,051 | |
| Profit (loss) for the period | 9904 | €7,257 | -€1,936 | -€9,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,257 | -€1,936 | -€9,193 |
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 27 October 2026 via checked.be.