BATI-BOIS: what changed
BATI-BOIS
Largest movements
- Tangible fixed assets +€115,187
up €115,187 (+489%), from €23,538 to €138,726
of which Plant, machinery and equipment: +€120,097
- Receivables within one year -€114,448
down €114,448 (-47.7%), from €239,754 to €125,306
of which Trade receivables: -€120,334
- Stocks and contracts +€80,000
up €80,000 (+1,600%), from €5,000 to €85,000
of which Stocks: +€80,000
- Cash -€27,653
down €27,653 (-47.6%), from €58,135 to €30,482
mainly Investment in fixed assets (net) (-€142,525) and Trade debts (-€104,902)
- Trade debts -€104,902
down €104,902 (-38.0%), from €276,208 to €171,305
- Debts after one year +€98,127
new in 2025: €98,127
- Current portion of long-term debt +€33,617
up €33,617 (+2,721%), from €1,236 to €34,853
- Tax, wage and social debts +€17,510
new in 2025: €17,510
- Reserves +€15,359
up €15,359 (+36.8%), from €41,766 to €57,125
of which Distributable reserves: +€15,359
- Gross operating margin +€37,705
up €37,705 (+103%), from €36,551 to €74,256
- Taxes +€10,187
up €10,187 (+25,030%), from €41 to €10,228
- Write-downs -€8,272
no longer reported in 2025 (was €8,272)
- Depreciation +€7,889
up €7,889 (+40.6%), from €19,449 to €27,338
- Other operating charges +€7,732
up €7,732 (+250%), from €3,097 to €10,830
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,994 | €385,350 | +€56,356 | +17.1% |
| Fixed assets | 21/28 | €23,838 | €139,026 | +€115,187 | +483% |
| Tangible fixed assets | 22/27 | €23,538 | €138,726 | +€115,187 | +489% |
| Plant, machinery and equipment | 23 | €15,260 | €135,358 | +€120,097 | +787% |
| Furniture and vehicles | 24 | €8,278 | €3,368 | -€4,910 | -59.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €305,156 | €246,324 | -€58,832 | -19.3% |
| Stocks and contracts in progress | 3 | €5,000 | €85,000 | +€80,000 | +1,600% |
| Stocks | 30/36 | - | €80,000 | +€80,000 | |
| Contracts in progress | 37 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €239,754 | €125,306 | -€114,448 | -47.7% |
| Trade receivables | 40 | €195,521 | €75,187 | -€120,334 | -61.5% |
| Other amounts receivable | 41 | €44,233 | €50,119 | +€5,886 | +13.3% |
| Cash at bank and in hand | 54/58 | €58,135 | €30,482 | -€27,653 | -47.6% |
| Deferred charges and accrued income | 490/1 | €2,266 | €5,536 | +€3,270 | +144% |
| Total equity and liabilities | 10/49 | €328,994 | €385,350 | +€56,356 | +17.1% |
| Equity | 10/15 | €47,966 | €63,325 | +€15,359 | +32.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,766 | €57,125 | +€15,359 | +36.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,906 | €55,265 | +€15,359 | +38.5% |
| Amounts payable | 17/49 | €281,028 | €322,025 | +€40,997 | +14.6% |
| Amounts payable after more than one year | 17 | - | €98,127 | +€98,127 | |
| Financial debts | 170/4 | - | €98,127 | +€98,127 | |
| Amounts payable within one year | 42/48 | €278,168 | €223,669 | -€54,499 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €1,236 | €34,853 | +€33,617 | +2,721% |
| Trade debts | 44 | €276,208 | €171,305 | -€104,902 | -38.0% |
| Suppliers | 440/4 | €276,208 | €171,305 | -€104,902 | -38.0% |
| Taxes, remuneration and social security | 45 | - | €17,510 | +€17,510 | |
| Taxes | 450/3 | - | €17,510 | +€17,510 | |
| Other amounts payable | 47/48 | €725 | - | -€725 | |
| Accrued charges and deferred income | 492/3 | €2,860 | €230 | -€2,630 | -92.0% |
| Remuneration, social security and pensions | 62 | €2,479 | €4,169 | +€1,690 | +68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,449 | €27,338 | +€7,889 | +40.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,272 | - | -€8,272 | |
| Other operating charges | 640/8 | €3,097 | €10,830 | +€7,732 | +250% |
| Gross operating margin | 9900 | €36,551 | €74,256 | +€37,705 | +103% |
| Operating profit (loss) | 9901 | €3,253 | €31,919 | +€28,666 | +881% |
| Financial income | 75/76B | €137 | €1,125 | +€988 | +720% |
| Recurring financial income | 75 | €137 | €1,125 | +€988 | +720% |
| Financial charges | 65/66B | €527 | €7,457 | +€6,931 | +1,316% |
| Recurring financial charges | 65 | €527 | €7,457 | +€6,931 | +1,316% |
| Profit (loss) for the period before taxes | 9903 | €2,863 | €25,587 | +€22,723 | +794% |
| Income taxes | 67/77 | €41 | €10,228 | +€10,187 | +25,030% |
| Profit (loss) for the period | 9904 | €2,823 | €15,359 | +€12,536 | +444% |
| Profit (loss) for the period to be appropriated | 9905 | €2,823 | €15,359 | +€12,536 | +444% |
Next steps
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 2 November 2026 via checked.be.