Batienar: 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.
Batienar
Largest movements
- Cash +€46,803
up €46,803 (+58.3%), from €80,266 to €127,069
mainly Net result for the year (+€53,807) and Depreciation (+€5,199)
- Receivables within one year +€10,187
up €10,187 (+133%), from €7,638 to €17,825
of which Trade receivables: +€10,169
- Tangible fixed assets -€5,199
down €5,199 (-26.3%), from €19,754 to €14,554
of which Furniture and vehicles: -€4,585
- Profit (loss) carried forward +€53,807
up €53,807 (+66.9%), from €80,490 to €134,297
- Tax, wage and social debts -€2,496
down €2,496 (-11.7%), from €21,302 to €18,806
- Gross operating margin -€3,802
down €3,802 (-5.0%), from €76,798 to €72,996
- Taxes -€1,260
down €1,260 (-8.4%), from €15,039 to €13,779
- Depreciation +€920
up €920 (+21.5%), from €4,279 to €5,199
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 | €107,929 | €159,769 | +€51,840 | +48.0% |
| Fixed assets | 21/28 | €19,754 | €14,554 | -€5,199 | -26.3% |
| Tangible fixed assets | 22/27 | €19,754 | €14,554 | -€5,199 | -26.3% |
| Plant, machinery and equipment | 23 | €1,421 | €807 | -€614 | -43.2% |
| Furniture and vehicles | 24 | €18,333 | €13,748 | -€4,585 | -25.0% |
| Current assets | 29/58 | €88,175 | €145,214 | +€57,039 | +64.7% |
| Amounts receivable within one year | 40/41 | €7,638 | €17,825 | +€10,187 | +133% |
| Trade receivables | 40 | €7,305 | €17,474 | +€10,169 | +139% |
| Other amounts receivable | 41 | €333 | €350 | +€18 | +5.3% |
| Cash at bank and in hand | 54/58 | €80,266 | €127,069 | +€46,803 | +58.3% |
| Deferred charges and accrued income | 490/1 | €271 | €321 | +€49 | +18.2% |
| Total equity and liabilities | 10/49 | €107,929 | €159,769 | +€51,840 | +48.0% |
| Equity | 10/15 | €86,490 | €140,297 | +€53,807 | +62.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,490 | €134,297 | +€53,807 | +66.9% |
| Amounts payable | 17/49 | €21,440 | €19,472 | -€1,968 | -9.2% |
| Amounts payable within one year | 42/48 | €21,440 | €19,472 | -€1,968 | -9.2% |
| Trade debts | 44 | €138 | €666 | +€528 | +383% |
| Suppliers | 440/4 | €138 | €666 | +€528 | +383% |
| Taxes, remuneration and social security | 45 | €21,302 | €18,806 | -€2,496 | -11.7% |
| Taxes | 450/3 | €21,302 | €18,806 | -€2,496 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,279 | €5,199 | +€920 | +21.5% |
| Other operating charges | 640/8 | €218 | €187 | -€31 | -14.1% |
| Gross operating margin | 9900 | €76,798 | €72,996 | -€3,802 | -5.0% |
| Operating profit (loss) | 9901 | €72,301 | €67,609 | -€4,691 | -6.5% |
| Financial income | 75/76B | €18 | €18 | -€0 | -2.5% |
| Recurring financial income | 75 | €18 | €18 | -€0 | -2.5% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €72,280 | €67,587 | -€4,693 | -6.5% |
| Income taxes | 67/77 | €15,039 | €13,779 | -€1,260 | -8.4% |
| Profit (loss) for the period | 9904 | €57,241 | €53,807 | -€3,433 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,241 | €53,807 | -€3,433 | -6.0% |
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.