AL. BATIM: 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.
AL. BATIM
Largest movements
- Tangible fixed assets +€37,304
new in 2025: €37,304
- Deferred charges and accrued income +€3,286
new in 2025: €3,286
- Receivables within one year -€3,260
down €3,260 (-72.5%), from €4,498 to €1,238
- Cash -€1,442
down €1,442 (-26.3%), from €5,488 to €4,046
mainly Investment in fixed assets (net) (-€39,890) and Trade debts (-€3,623)
- Reserves +€13,000
up €13,000 (+650%), from €2,000 to €15,000
- Debts after one year +€12,050
new in 2025: €12,050
- Tax, wage and social debts +€7,036
up €7,036 (+927%), from €759 to €7,795
of which Remuneration and social security: +€3,520
- Current portion of long-term debt +€6,833
new in 2025: €6,833
- Trade debts -€3,623
down €3,623 (-86.5%), from €4,190 to €567
- Gross operating margin +€43,182
up €43,182 (+1,087%), from €3,973 to €47,155
- Staff costs +€21,280
new in 2025: €21,280
- Taxes +€4,803
up €4,803 (+632%), from €759 to €5,562
- Financial charges +€2,686
up €2,686 (+7,101%), from €38 to €2,724
- Depreciation +€1,448
up €1,448 (+127%), from €1,139 to €2,586
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 | €9,987 | €45,874 | +€35,887 | +359% |
| Fixed assets | 21/28 | - | €37,304 | +€37,304 | |
| Tangible fixed assets | 22/27 | - | €37,304 | +€37,304 | |
| Furniture and vehicles | 24 | - | €37,304 | +€37,304 | |
| Current assets | 29/58 | €9,987 | €8,571 | -€1,416 | -14.2% |
| Amounts receivable within one year | 40/41 | €4,498 | €1,238 | -€3,260 | -72.5% |
| Other amounts receivable | 41 | €4,498 | €1,238 | -€3,260 | -72.5% |
| Cash at bank and in hand | 54/58 | €5,488 | €4,046 | -€1,442 | -26.3% |
| Deferred charges and accrued income | 490/1 | - | €3,286 | +€3,286 | |
| Total equity and liabilities | 10/49 | €9,987 | €45,874 | +€35,887 | +359% |
| Equity | 10/15 | €5,037 | €18,630 | +€13,592 | +270% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €15,000 | +€13,000 | +650% |
| Distributable reserves | 133 | €2,000 | €15,000 | +€13,000 | +650% |
| Profit (loss) carried forward | 14 | €37 | €630 | +€592 | +1,581% |
| Amounts payable | 17/49 | €4,949 | €27,244 | +€22,295 | +450% |
| Amounts payable after more than one year | 17 | - | €12,050 | +€12,050 | |
| Financial debts | 170/4 | - | €12,050 | +€12,050 | |
| Amounts payable within one year | 42/48 | €4,949 | €15,195 | +€10,245 | +207% |
| Current portion of amounts payable after more than one year | 42 | - | €6,833 | +€6,833 | |
| Trade debts | 44 | €4,190 | €567 | -€3,623 | -86.5% |
| Suppliers | 440/4 | €4,190 | €567 | -€3,623 | -86.5% |
| Taxes, remuneration and social security | 45 | €759 | €7,795 | +€7,036 | +927% |
| Taxes | 450/3 | €759 | €4,276 | +€3,516 | +463% |
| Remuneration and social security | 454/9 | - | €3,520 | +€3,520 | |
| Remuneration, social security and pensions | 62 | - | €21,280 | +€21,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,139 | €2,586 | +€1,448 | +127% |
| Other operating charges | 640/8 | - | €1,410 | +€1,410 | |
| Gross operating margin | 9900 | €3,973 | €47,155 | +€43,182 | +1,087% |
| Operating profit (loss) | 9901 | €2,835 | €21,879 | +€19,044 | +672% |
| Financial charges | 65/66B | €38 | €2,724 | +€2,686 | +7,101% |
| Recurring financial charges | 65 | €38 | €2,724 | +€2,686 | +7,101% |
| Profit (loss) for the period before taxes | 9903 | €2,797 | €19,154 | +€16,358 | +585% |
| Income taxes | 67/77 | €759 | €5,562 | +€4,803 | +632% |
| Profit (loss) for the period | 9904 | €2,037 | €13,592 | +€11,555 | +567% |
| Profit (loss) for the period to be appropriated | 9905 | €2,037 | €13,592 | +€11,555 | +567% |
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 25 October 2026 via checked.be.