T.S. BATEMAN: 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.
T.S. BATEMAN
Largest movements
- Cash -€4,330
down €4,330 (-60.9%), from €7,109 to €2,779
mainly Other debts (-€6,367) and Receivables within one year (-€3,624)
- Receivables within one year +€3,624
up €3,624 (+8.1%), from €44,485 to €48,109
of which Trade receivables: +€2,312
- Deferred charges and accrued income -€784
down €784 (-7.0%), from €11,136 to €10,353
- Other debts -€6,367
down €6,367 (-25.1%), from €25,323 to €18,955
- Trade debts +€5,423
up €5,423 (+182%), from €2,972 to €8,395
- Tax, wage and social debts -€846
down €846 (-17.3%), from €4,895 to €4,049
- Gross operating margin -€24,686
down €24,686 (-90.0%), from €27,419 to €2,733
- Financial income -€937
down €937 (-100.0%), from €937 to €0
- Financial charges +€383
up €383 (+23.3%), from €1,645 to €2,028
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 | €68,685 | €67,196 | -€1,490 | -2.2% |
| Fixed assets | 21/28 | €5,955 | €5,955 | = | 0.0% |
| Financial fixed assets | 28 | €5,955 | €5,955 | = | 0.0% |
| Current assets | 29/58 | €62,730 | €61,241 | -€1,490 | -2.4% |
| Amounts receivable within one year | 40/41 | €44,485 | €48,109 | +€3,624 | +8.1% |
| Trade receivables | 40 | €44,055 | €46,366 | +€2,312 | +5.2% |
| Other amounts receivable | 41 | €431 | €1,743 | +€1,312 | +305% |
| Cash at bank and in hand | 54/58 | €7,109 | €2,779 | -€4,330 | -60.9% |
| Deferred charges and accrued income | 490/1 | €11,136 | €10,353 | -€784 | -7.0% |
| Total equity and liabilities | 10/49 | €68,685 | €67,196 | -€1,490 | -2.2% |
| Equity | 10/15 | €5,615 | €5,915 | +€300 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,725 | €2,725 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,725 | €2,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,710 | -€15,410 | +€300 | +1.9% |
| Amounts payable | 17/49 | €63,070 | €61,280 | -€1,790 | -2.8% |
| Amounts payable after more than one year | 17 | €29,881 | €29,881 | = | 0.0% |
| Financial debts | 170/4 | €29,881 | €29,881 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,189 | €31,399 | -€1,790 | -5.4% |
| Trade debts | 44 | €2,972 | €8,395 | +€5,423 | +182% |
| Suppliers | 440/4 | €2,972 | €8,395 | +€5,423 | +182% |
| Taxes, remuneration and social security | 45 | €4,895 | €4,049 | -€846 | -17.3% |
| Taxes | 450/3 | €4,895 | €4,049 | -€846 | -17.3% |
| Other amounts payable | 47/48 | €25,323 | €18,955 | -€6,367 | -25.1% |
| Remuneration, social security and pensions | 62 | €55 | €259 | +€203 | +367% |
| Other operating charges | 640/8 | €220 | €146 | -€74 | -33.6% |
| Gross operating margin | 9900 | €27,419 | €2,733 | -€24,686 | -90.0% |
| Operating profit (loss) | 9901 | €27,144 | €2,328 | -€24,815 | -91.4% |
| Financial income | 75/76B | €937 | €0 | -€937 | -100.0% |
| Recurring financial income | 75 | €937 | €0 | -€937 | -100.0% |
| Financial charges | 65/66B | €1,645 | €2,028 | +€383 | +23.3% |
| Recurring financial charges | 65 | €1,645 | €2,028 | +€383 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €26,436 | €300 | -€26,135 | -98.9% |
| Income taxes | 67/77 | -€136 | - | +€136 | |
| Profit (loss) for the period | 9904 | €26,571 | €300 | -€26,271 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,571 | €300 | -€26,271 | -98.9% |
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 14 October 2026 via checked.be.