Bâti M: 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.
Bâti M
Largest movements
- Tangible fixed assets -€14,667
down €14,667 (-7.3%), from €202,159 to €187,492
- Cash +€10,619
up €10,619 (+52.6%), from €20,185 to €30,804
mainly Depreciation (+€14,667) and Net result for the year (+€7,126)
- Debts after one year -€7,182
down €7,182 (-4.5%), from €158,738 to €151,556
- Profit (loss) carried forward +€7,126
up €7,126 (+12.6%), from €56,466 to €63,592
- Current portion of long-term debt -€3,576
down €3,576 (-33.2%), from €10,759 to €7,182
- Gross operating margin -€10,660
down €10,660 (-26.1%), from €40,777 to €30,117
- Taxes -€3,904
down €3,904 (-68.7%), from €5,686 to €1,781
- Financial charges -€2,554
down €2,554 (-31.4%), from €8,131 to €5,576
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.
Cash bridge derived
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 | €235,848 | €231,800 | -€4,048 | -1.7% |
| Fixed assets | 21/28 | €202,232 | €187,566 | -€14,667 | -7.3% |
| Tangible fixed assets | 22/27 | €202,159 | €187,492 | -€14,667 | -7.3% |
| Land and buildings | 22 | €202,159 | €187,492 | -€14,667 | -7.3% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €33,615 | €44,234 | +€10,619 | +31.6% |
| Amounts receivable within one year | 40/41 | €13,430 | €13,430 | = | 0.0% |
| Trade receivables | 40 | €4,840 | €4,840 | = | 0.0% |
| Other amounts receivable | 41 | €8,590 | €8,590 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,185 | €30,804 | +€10,619 | +52.6% |
| Total equity and liabilities | 10/49 | €235,848 | €231,800 | -€4,048 | -1.7% |
| Equity | 10/15 | €58,966 | €66,092 | +€7,126 | +12.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,466 | €63,592 | +€7,126 | +12.6% |
| Amounts payable | 17/49 | €176,881 | €165,708 | -€11,173 | -6.3% |
| Amounts payable after more than one year | 17 | €158,738 | €151,556 | -€7,182 | -4.5% |
| Financial debts | 170/4 | €158,738 | €151,556 | -€7,182 | -4.5% |
| Amounts payable within one year | 42/48 | €18,143 | €14,152 | -€3,991 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €10,759 | €7,182 | -€3,576 | -33.2% |
| Trade debts | 44 | €4 | €499 | +€495 | +12831.6% |
| Suppliers | 440/4 | €4 | €499 | +€495 | +12831.6% |
| Taxes, remuneration and social security | 45 | €7,380 | €6,470 | -€910 | -12.3% |
| Taxes | 450/3 | €5,080 | €4,170 | -€910 | -17.9% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,667 | €14,667 | = | 0.0% |
| Other operating charges | 640/8 | €932 | €967 | +€35 | +3.8% |
| Gross operating margin | 9900 | €40,777 | €30,117 | -€10,660 | -26.1% |
| Operating profit (loss) | 9901 | €25,179 | €14,483 | -€10,696 | -42.5% |
| Financial charges | 65/66B | €8,131 | €5,576 | -€2,554 | -31.4% |
| Recurring financial charges | 65 | €8,131 | €5,576 | -€2,554 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €17,048 | €8,907 | -€8,141 | -47.8% |
| Income taxes | 67/77 | €5,686 | €1,781 | -€3,904 | -68.7% |
| Profit (loss) for the period | 9904 | €11,363 | €7,126 | -€4,237 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,363 | €7,126 | -€4,237 | -37.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.