BATEC: 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.
BATEC
Largest movements
- Cash +€18,125
up €18,125 (+26.2%), from €69,119 to €87,244
mainly Provisions (+€34,017) and Tax, wage and social debts (+€8,728)
- Receivables within one year +€12,442
up €12,442 (+44.1%), from €28,208 to €40,650
of which Trade receivables: +€10,894
- Tangible fixed assets -€6,690
down €6,690 (-8.0%), from €83,213 to €76,523
of which Land and buildings: -€4,006
- Provisions +€34,017
new in 2025: €34,017
- Reserves -€10,465
down €10,465 (-6.8%), from €153,518 to €143,053
of which Distributable reserves: -€10,465
- Tax, wage and social debts +€8,728
up €8,728 (+133%), from €6,550 to €15,278
- Other debts -€5,309
down €5,309 (-100%), from €5,309 to €0
- Trade debts -€3,479
down €3,479 (-72.8%), from €4,779 to €1,300
- Provisions +€34,017
new in 2025: €34,017
- Gross operating margin +€3,760
up €3,760 (+6.4%), from €58,361 to €62,121
- Taxes -€1,280
down €1,280 (-9.9%), from €12,966 to €11,686
- Write-downs -€1,158
down €1,158 (-100%), from €1,158 to €0
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 | €191,058 | €214,549 | +€23,492 | +12.3% |
| Fixed assets | 21/28 | €83,213 | €76,523 | -€6,690 | -8.0% |
| Tangible fixed assets | 22/27 | €83,213 | €76,523 | -€6,690 | -8.0% |
| Land and buildings | 22 | €76,835 | €72,829 | -€4,006 | -5.2% |
| Plant, machinery and equipment | 23 | €4,293 | €2,230 | -€2,063 | -48.1% |
| Furniture and vehicles | 24 | €2,085 | €1,464 | -€621 | -29.8% |
| Current assets | 29/58 | €107,845 | €138,026 | +€30,182 | +28.0% |
| Amounts receivable within one year | 40/41 | €28,208 | €40,650 | +€12,442 | +44.1% |
| Trade receivables | 40 | €28,208 | €39,102 | +€10,894 | +38.6% |
| Other amounts receivable | 41 | €0 | €1,548 | +€1,548 | |
| Cash at bank and in hand | 54/58 | €69,119 | €87,244 | +€18,125 | +26.2% |
| Deferred charges and accrued income | 490/1 | €10,518 | €10,132 | -€385 | -3.7% |
| Total equity and liabilities | 10/49 | €191,058 | €214,549 | +€23,492 | +12.3% |
| Equity | 10/15 | €172,068 | €161,603 | -€10,465 | -6.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €153,518 | €143,053 | -€10,465 | -6.8% |
| Non-distributable reserves | 130/1 | €4,214 | €4,214 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,214 | €4,214 | = | 0.0% |
| Distributable reserves | 133 | €149,304 | €138,839 | -€10,465 | -7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €34,017 | +€34,017 | |
| Provisions for liabilities and charges | 160/5 | - | €34,017 | +€34,017 | |
| Other liabilities and charges | 164/5 | - | €34,017 | +€34,017 | |
| Amounts payable | 17/49 | €18,989 | €18,930 | -€60 | -0.3% |
| Amounts payable within one year | 42/48 | €18,989 | €18,930 | -€60 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €2,352 | €2,352 | = | 0.0% |
| Trade debts | 44 | €4,779 | €1,300 | -€3,479 | -72.8% |
| Suppliers | 440/4 | €4,779 | €1,300 | -€3,479 | -72.8% |
| Taxes, remuneration and social security | 45 | €6,550 | €15,278 | +€8,728 | +133% |
| Taxes | 450/3 | €6,550 | €15,278 | +€8,728 | +133% |
| Other amounts payable | 47/48 | €5,309 | €0 | -€5,309 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,021 | €6,690 | -€332 | -4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,158 | €0 | -€1,158 | -100% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €34,017 | +€34,017 | |
| Other operating charges | 640/8 | €4,170 | €4,183 | +€13 | +0.3% |
| Gross operating margin | 9900 | €58,361 | €62,121 | +€3,760 | +6.4% |
| Operating profit (loss) | 9901 | €46,012 | €17,232 | -€28,780 | -62.5% |
| Financial income | 75/76B | €269 | €397 | +€129 | +47.8% |
| Recurring financial income | 75 | €269 | €397 | +€129 | +47.8% |
| Financial charges | 65/66B | €231 | €198 | -€33 | -14.4% |
| Recurring financial charges | 65 | €231 | €198 | -€33 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €46,050 | €17,431 | -€28,619 | -62.1% |
| Income taxes | 67/77 | €12,966 | €11,686 | -€1,280 | -9.9% |
| Profit (loss) for the period | 9904 | €33,084 | €5,745 | -€27,338 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,084 | €5,745 | -€27,338 | -82.6% |
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.