YN. BATINEUF: 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.
YN. BATINEUF
Largest movements
- Cash -€12,029
down €12,029 (-91.8%), from €13,100 to €1,071
mainly Net result for the year (-€8,552) and Tax, wage and social debts (-€5,209)
- Receivables within one year +€4,905
up €4,905 (+3.8%), from €128,613 to €133,518
of which Other amounts receivable: +€7,190
- Tangible fixed assets -€3,000
down €3,000 (-50.0%), from €6,000 to €3,000
- Profit (loss) carried forward -€8,552
down €8,552 (-20.6%), from €41,431 to €32,879
- Other debts +€7,713
up €7,713 (+157%), from €4,913 to €12,626
- Tax, wage and social debts -€5,209
down €5,209 (-30.9%), from €16,868 to €11,660
of which Taxes: -€3,552
- Trade debts -€3,511
down €3,511 (-4.2%), from €83,554 to €80,042
- Gross operating margin -€55,773
down €55,773, from €50,465 to -€5,308
- Taxes -€10,575
down €10,575 (-100.0%), from €10,575 to €0
- Staff costs -€4,541
no longer reported in 2025 (was €4,541)
- Other operating charges -€3,850
down €3,850 (-98.3%), from €3,916 to €66
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 | €148,766 | €139,207 | -€9,559 | -6.4% |
| Fixed assets | 21/28 | €7,053 | €4,618 | -€2,435 | -34.5% |
| Tangible fixed assets | 22/27 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Furniture and vehicles | 24 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Financial fixed assets | 28 | €1,053 | €1,618 | +€565 | +53.7% |
| Current assets | 29/58 | €141,713 | €134,589 | -€7,124 | -5.0% |
| Amounts receivable within one year | 40/41 | €128,613 | €133,518 | +€4,905 | +3.8% |
| Trade receivables | 40 | €128,020 | €125,735 | -€2,285 | -1.8% |
| Other amounts receivable | 41 | €593 | €7,783 | +€7,190 | +1,213% |
| Cash at bank and in hand | 54/58 | €13,100 | €1,071 | -€12,029 | -91.8% |
| Total equity and liabilities | 10/49 | €148,766 | €139,207 | -€9,559 | -6.4% |
| Equity | 10/15 | €43,431 | €34,879 | -€8,552 | -19.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,431 | €32,879 | -€8,552 | -20.6% |
| Amounts payable | 17/49 | €105,335 | €104,328 | -€1,007 | -1.0% |
| Amounts payable within one year | 42/48 | €105,335 | €104,328 | -€1,007 | -1.0% |
| Trade debts | 44 | €83,554 | €80,042 | -€3,511 | -4.2% |
| Suppliers | 440/4 | €83,554 | €80,042 | -€3,511 | -4.2% |
| Taxes, remuneration and social security | 45 | €16,868 | €11,660 | -€5,209 | -30.9% |
| Taxes | 450/3 | €13,927 | €10,375 | -€3,552 | -25.5% |
| Remuneration and social security | 454/9 | €2,941 | €1,285 | -€1,656 | -56.3% |
| Other amounts payable | 47/48 | €4,913 | €12,626 | +€7,713 | +157% |
| Remuneration, social security and pensions | 62 | €4,541 | - | -€4,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €3,916 | €66 | -€3,850 | -98.3% |
| Gross operating margin | 9900 | €50,465 | -€5,308 | -€55,773 | |
| Operating profit (loss) | 9901 | €39,008 | -€8,374 | -€47,382 | |
| Financial charges | 65/66B | €201 | €178 | -€24 | -11.7% |
| Recurring financial charges | 65 | €201 | €178 | -€24 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €38,806 | -€8,552 | -€47,358 | |
| Income taxes | 67/77 | €10,575 | €0 | -€10,575 | -100.0% |
| Profit (loss) for the period | 9904 | €28,232 | -€8,552 | -€36,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,232 | -€8,552 | -€36,783 |
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 22 October 2026 via checked.be.