BATI-BODY: what changed
What changed
BATI-BODY
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€387,794
2024 · €5,083+€382,711
Equity
€565,601
2024 · €160,475+€405,126
Cash
€227,096
2024 · €13,501+€213,595
Balance sheet total
€1.4m
2024 · €1.1m+€255,273
Largest movements
Assets
- Cash +€213,595
up €213,595 (+1,582%), from €13,501 to €227,096
mainly Net result for the year (+€387,794) and Depreciation (+€127,650)
- Tangible fixed assets +€46,378
up €46,378 (+6.5%), from €710,587 to €756,965
of which Land and buildings: +€104,967
Equity and liabilities
- Reserves +€395,672
up €395,672 (+21,273%), from €1,860 to €397,532
of which Tax-exempt reserves: +€395,672
- Short-term financial debts -€200,000
no longer reported in 2025 (was €200,000)
- Debts after one year -€191,996
down €191,996 (-33.7%), from €570,523 to €378,527
- Provisions +€112,669
up €112,669 (+490%), from €22,998 to €135,667
of which Deferred taxes: +€112,669
- Current portion of long-term debt +€101,791
up €101,791 (+254%), from €40,091 to €141,882
Income statement
- Purchases and services -€638,103
down €638,103 (-26.5%), from €2.4m to €1.8m
- Gross operating margin +€488,860
up €488,860 (+217%), from €225,187 to €714,047
- Depreciation -€36,328
down €36,328 (-22.2%), from €163,978 to €127,650
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5,083
Gross operating margin
+€488,860
Staff costs
-€1,435
Depreciation
+€36,328
Financial charges
-€7,001
Taxes
-€2,151
Deferred taxes and other
-€131,890
Result 2025
€387,794
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€660,496
Investment
-€174,028
Financing
-€272,873
Cash 2024
€13,501
From operations (derived)
+€660,496
Net result for the year
+€387,794
Depreciation
+€127,650
Stocks and contracts
+€1,053
Receivables within one year
+€3,647
Provisions
+€112,669
Trade debts
+€9,713
Tax, wage and social debts
+€19,808
Other debts
-€1,838
Investment (derived)
-€174,028
Investment in fixed assets (net)
-€174,028
Financing
-€272,873
Debts after one year
-€191,996
Current portion of long-term debt
+€101,791
Short-term financial debts
-€200,000
Contributions, distributions and other
+€17,332
Cash 2025
€227,096
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,117,325 | €1,372,598 | +€255,273 | +22.8% |
| Fixed assets | 21/28 | €710,587 | €756,965 | +€46,378 | +6.5% |
| Tangible fixed assets | 22/27 | €710,587 | €756,965 | +€46,378 | +6.5% |
| Land and buildings | 22 | €474,360 | €579,327 | +€104,967 | +22.1% |
| Plant, machinery and equipment | 23 | €85,790 | €59,981 | -€25,809 | -30.1% |
| Furniture and vehicles | 24 | €150,437 | €117,657 | -€32,780 | -21.8% |
| Current assets | 29/58 | €406,738 | €615,633 | +€208,895 | +51.4% |
| Stocks and contracts in progress | 3 | €133,337 | €132,284 | -€1,053 | -0.8% |
| Stocks | 30/36 | €133,337 | €132,284 | -€1,053 | -0.8% |
| Amounts receivable within one year | 40/41 | €259,900 | €256,253 | -€3,647 | -1.4% |
| Trade receivables | 40 | €257,679 | €238,326 | -€19,353 | -7.5% |
| Other amounts receivable | 41 | €2,221 | €17,927 | +€15,706 | +707% |
| Cash at bank and in hand | 54/58 | €13,501 | €227,096 | +€213,595 | +1,582% |
| Total equity and liabilities | 10/49 | €1,117,325 | €1,372,598 | +€255,273 | +22.8% |
| Equity | 10/15 | €160,475 | €565,601 | +€405,126 | +252% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €397,532 | +€395,672 | +21,273% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €395,672 | +€395,672 | |
| Profit (loss) carried forward | 14 | €127,258 | €138,130 | +€10,872 | +8.5% |
| Investment grants | 15 | €12,757 | €11,339 | -€1,418 | -11.1% |
| Provisions and deferred taxes | 16 | €22,998 | €135,667 | +€112,669 | +490% |
| Provisions for liabilities and charges | 160/5 | €18,750 | €18,750 | = | 0.0% |
| Other liabilities and charges | 164/5 | €18,750 | €18,750 | = | 0.0% |
| Deferred taxes | 168 | €4,248 | €116,917 | +€112,669 | +2,652% |
| Amounts payable | 17/49 | €933,852 | €671,330 | -€262,522 | -28.1% |
| Amounts payable after more than one year | 17 | €570,523 | €378,527 | -€191,996 | -33.7% |
| Financial debts | 170/4 | €570,523 | €378,527 | -€191,996 | -33.7% |
| Amounts payable within one year | 42/48 | €363,329 | €292,803 | -€70,526 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €40,091 | €141,882 | +€101,791 | +254% |
| Financial debts | 43 | €200,000 | - | -€200,000 | |
| Credit institutions | 430/8 | €200,000 | - | -€200,000 | |
| Trade debts | 44 | €116,973 | €126,686 | +€9,713 | +8.3% |
| Suppliers | 440/4 | €35,077 | €78,080 | +€43,003 | +123% |
| Bills of exchange payable | 441 | €81,896 | €48,606 | -€33,290 | -40.6% |
| Taxes, remuneration and social security | 45 | €4,427 | €24,235 | +€19,808 | +447% |
| Taxes | 450/3 | €4,243 | €22,018 | +€17,775 | +419% |
| Remuneration and social security | 454/9 | €184 | €2,217 | +€2,033 | +1,105% |
| Other amounts payable | 47/48 | €1,838 | - | -€1,838 | |
| Non-recurring operating income | 76A | - | €586,251 | +€586,251 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,408,398 | €1,770,295 | -€638,103 | -26.5% |
| Remuneration, social security and pensions | 62 | €33,801 | €35,236 | +€1,435 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,978 | €127,650 | -€36,328 | -22.2% |
| Gross operating margin | 9900 | €225,187 | €714,047 | +€488,860 | +217% |
| Operating profit (loss) | 9901 | €27,408 | €551,161 | +€523,753 | +1,911% |
| Financial income | 75/76B | €1,417 | €1,417 | = | 0.0% |
| Recurring financial income | 75 | €1,417 | €1,417 | = | 0.0% |
| Financial charges | 65/66B | €21,739 | €28,740 | +€7,001 | +32.2% |
| Recurring financial charges | 65 | €21,739 | €28,740 | +€7,001 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €7,086 | €523,838 | +€516,752 | +7,293% |
| Transfer from deferred taxes | 780 | €472 | €15,127 | +€14,655 | +3,105% |
| Transfer to deferred taxes | 680 | - | €146,545 | +€146,545 | |
| Income taxes | 67/77 | €2,475 | €4,626 | +€2,151 | +86.9% |
| Profit (loss) for the period | 9904 | €5,083 | €387,794 | +€382,711 | +7,529% |
| Transfer from tax-exempt reserves | 789 | - | €62,714 | +€62,714 | |
| Transfer to tax-exempt reserves | 689 | - | €439,636 | +€439,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,083 | €10,872 | +€5,789 | +114% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.