BATI-CONSTRUCT: what changed
Two fiscal 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.
BATI-CONSTRUCT
Largest movements
- Tangible fixed assets -€18,541
down €18,541 (-4.2%), from €444,322 to €425,780
of which Land and buildings: -€10,057
- Receivables within one year -€13,029
down €13,029 (-14.5%), from €89,698 to €76,669
of which Trade receivables: -€8,853
- Cash -€6,446
down €6,446 (-15.4%), from €41,912 to €35,465
mainly Debts after one year (-€29,724) and Other debts (-€14,043)
- Debts after one year -€29,724
down €29,724 (-11.3%), from €262,260 to €232,536
- Tax, wage and social debts +€15,015
up €15,015 (+54.8%), from €27,399 to €42,414
of which Taxes: +€10,995
- Other debts -€14,043
down €14,043 (-77.3%), from €18,160 to €4,117
- Trade debts -€7,746
down €7,746 (-24.4%), from €31,805 to €24,060
- Gross operating margin -€68,959
down €68,959 (-59.9%), from €115,044 to €46,084
- Taxes -€16,445
down €16,445 (-82.8%), from €19,870 to €3,425
- Financial charges -€1,331
down €1,331 (-18.5%), from €7,177 to €5,846
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.
Cash bridge derived
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 | €579,594 | €543,986 | -€35,608 | -6.1% |
| Fixed assets | 21/28 | €445,549 | €427,007 | -€18,541 | -4.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €444,322 | €425,780 | -€18,541 | -4.2% |
| Land and buildings | 22 | €429,763 | €419,705 | -€10,057 | -2.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €14,559 | €6,075 | -€8,484 | -58.3% |
| Financial fixed assets | 28 | €1,227 | €1,227 | = | 0.0% |
| Current assets | 29/58 | €134,045 | €116,978 | -€17,067 | -12.7% |
| Amounts receivable within one year | 40/41 | €89,698 | €76,669 | -€13,029 | -14.5% |
| Trade receivables | 40 | €85,522 | €76,669 | -€8,853 | -10.4% |
| Other amounts receivable | 41 | €4,176 | - | -€4,176 | |
| Cash at bank and in hand | 54/58 | €41,912 | €35,465 | -€6,446 | -15.4% |
| Deferred charges and accrued income | 490/1 | €2,436 | €4,844 | +€2,408 | +98.9% |
| Total equity and liabilities | 10/49 | €579,594 | €543,986 | -€35,608 | -6.1% |
| Equity | 10/15 | €210,945 | €211,135 | +€189 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,860 | €151,860 | = | 0.0% |
| 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 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,885 | €53,075 | +€189 | +0.4% |
| Amounts payable | 17/49 | €368,649 | €332,851 | -€35,798 | -9.7% |
| Amounts payable after more than one year | 17 | €262,260 | €232,536 | -€29,724 | -11.3% |
| Financial debts | 170/4 | €262,260 | €232,536 | -€29,724 | -11.3% |
| Amounts payable within one year | 42/48 | €106,389 | €100,315 | -€6,074 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €29,025 | €29,724 | +€699 | +2.4% |
| Trade debts | 44 | €31,805 | €24,060 | -€7,746 | -24.4% |
| Suppliers | 440/4 | €31,805 | €24,060 | -€7,746 | -24.4% |
| Taxes, remuneration and social security | 45 | €27,399 | €42,414 | +€15,015 | +54.8% |
| Taxes | 450/3 | €23,419 | €34,414 | +€10,995 | +46.9% |
| Remuneration and social security | 454/9 | €3,980 | €8,000 | +€4,020 | +101.0% |
| Other amounts payable | 47/48 | €18,160 | €4,117 | -€14,043 | -77.3% |
| Non-recurring operating income | 76A | - | €11,275 | +€11,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,157 | €22,804 | -€353 | -1.5% |
| Other operating charges | 640/8 | €1,833 | €2,049 | +€217 | +11.8% |
| Non-recurring operating charges | 66A | €6,297 | €11,771 | +€5,474 | +86.9% |
| Gross operating margin | 9900 | €115,044 | €46,084 | -€68,959 | -59.9% |
| Operating profit (loss) | 9901 | €83,757 | €9,460 | -€74,297 | -88.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +85.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +85.7% |
| Financial charges | 65/66B | €7,177 | €5,846 | -€1,331 | -18.5% |
| Recurring financial charges | 65 | €7,177 | €5,846 | -€1,331 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €76,581 | €3,615 | -€72,966 | -95.3% |
| Income taxes | 67/77 | €19,870 | €3,425 | -€16,445 | -82.8% |
| Profit (loss) for the period | 9904 | €56,710 | €189 | -€56,521 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,710 | €189 | -€56,521 | -99.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.