BAT'IMMO: 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.
BAT'IMMO
Largest movements
- Cash +€36,753
up €36,753 (+2,565%), from €1,433 to €38,186
mainly Trade debts (+€22,214) and Tax, wage and social debts (+€16,236)
- Receivables after one year -€10,000
down €10,000 (-13.1%), from €76,269 to €66,269
- Tangible fixed assets -€9,265
down €9,265 (-20.7%), from €44,767 to €35,502
of which Furniture and vehicles: -€7,315
- Receivables within one year -€4,770
down €4,770 (-16.5%), from €28,844 to €24,074
of which Trade receivables: -€9,070
- Trade debts +€22,214
up €22,214 (+58.5%), from €37,942 to €60,156
- Tax, wage and social debts +€16,236
up €16,236 (+66.0%), from €24,610 to €40,846
of which Remuneration and social security: +€10,018
- Profit (loss) carried forward -€11,014
down €11,014 (-57.6%), from -€19,105 to -€30,119
- Debts after one year -€7,544
no longer reported in 2024 (was €7,544)
- Other debts -€5,456
down €5,456 (-15.1%), from €36,243 to €30,787
- Turnover -€76,588
down €76,588 (-18.4%), from €416,012 to €339,424
- Purchases and services -€62,309
down €62,309 (-18.1%), from €344,370 to €282,061
- Depreciation -€15,878
down €15,878 (-63.2%), from €25,143 to €9,265
- Gross operating margin +€4,764
up €4,764 (+6.2%), from €76,235 to €80,999
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,184 | €165,683 | +€12,499 | +8.2% |
| Fixed assets | 21/28 | €44,942 | €35,677 | -€9,265 | -20.6% |
| Tangible fixed assets | 22/27 | €44,767 | €35,502 | -€9,265 | -20.7% |
| Land and buildings | 22 | €22,760 | €22,760 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,950 | - | -€1,950 | |
| Furniture and vehicles | 24 | €20,057 | €12,742 | -€7,315 | -36.5% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €108,242 | €130,006 | +€21,764 | +20.1% |
| Amounts receivable after more than one year | 29 | €76,269 | €66,269 | -€10,000 | -13.1% |
| Other amounts receivable | 291 | €76,269 | €66,269 | -€10,000 | -13.1% |
| Amounts receivable within one year | 40/41 | €28,844 | €24,074 | -€4,770 | -16.5% |
| Trade receivables | 40 | €19,374 | €10,304 | -€9,070 | -46.8% |
| Other amounts receivable | 41 | €9,470 | €13,770 | +€4,300 | +45.4% |
| Cash at bank and in hand | 54/58 | €1,433 | €38,186 | +€36,753 | +2,565% |
| Deferred charges and accrued income | 490/1 | €1,696 | €1,477 | -€219 | -12.9% |
| Total equity and liabilities | 10/49 | €153,184 | €165,683 | +€12,499 | +8.2% |
| Equity | 10/15 | €37,364 | €26,350 | -€11,014 | -29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,869 | €37,869 | = | 0.0% |
| Distributable reserves | 133 | €37,869 | €37,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,105 | -€30,119 | -€11,014 | -57.6% |
| Amounts payable | 17/49 | €115,820 | €139,333 | +€23,513 | +20.3% |
| Amounts payable after more than one year | 17 | €7,544 | - | -€7,544 | |
| Financial debts | 170/4 | €7,544 | - | -€7,544 | |
| Amounts payable within one year | 42/48 | €108,276 | €139,333 | +€31,057 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €9,481 | €7,544 | -€1,937 | -20.4% |
| Trade debts | 44 | €37,942 | €60,156 | +€22,214 | +58.5% |
| Suppliers | 440/4 | €37,942 | €60,156 | +€22,214 | +58.5% |
| Taxes, remuneration and social security | 45 | €24,610 | €40,846 | +€16,236 | +66.0% |
| Taxes | 450/3 | €641 | €6,859 | +€6,218 | +970% |
| Remuneration and social security | 454/9 | €23,969 | €33,987 | +€10,018 | +41.8% |
| Other amounts payable | 47/48 | €36,243 | €30,787 | -€5,456 | -15.1% |
| Turnover | 70 | €416,012 | €339,424 | -€76,588 | -18.4% |
| Non-recurring operating income | 76A | €12,155 | €11,112 | -€1,043 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €344,370 | €282,061 | -€62,309 | -18.1% |
| Remuneration, social security and pensions | 62 | €74,714 | €77,009 | +€2,295 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,143 | €9,265 | -€15,878 | -63.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,256 | +€1,256 | |
| Other operating charges | 640/8 | €2,680 | €2,627 | -€53 | -2.0% |
| Gross operating margin | 9900 | €76,235 | €80,999 | +€4,764 | +6.2% |
| Operating profit (loss) | 9901 | -€26,302 | -€9,158 | +€17,144 | +65.2% |
| Financial income | 75/76B | €1,117 | €4 | -€1,113 | -99.6% |
| Recurring financial income | 75 | €1,117 | €4 | -€1,113 | -99.6% |
| Financial charges | 65/66B | €867 | €1,860 | +€993 | +115% |
| Recurring financial charges | 65 | €867 | €1,860 | +€993 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€26,052 | -€11,014 | +€15,038 | +57.7% |
| Income taxes | 67/77 | €175 | - | -€175 | |
| Profit (loss) for the period | 9904 | -€26,227 | -€11,014 | +€15,213 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,227 | -€11,014 | +€15,213 | +58.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.