BATI-TOUT: 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.
BATI-TOUT
Largest movements
- Receivables within one year +€50,127
up €50,127 (+29.3%), from €170,831 to €220,958
of which Trade receivables: +€38,978
- Tangible fixed assets -€24,245
down €24,245 (-39.2%), from €61,888 to €37,642
of which Leasing and similar rights: -€12,654
- Cash +€9,220
up €9,220 (+24.6%), from €37,466 to €46,686
mainly Net result for the year (+€78,743) and Depreciation (+€26,818)
- Deferred charges and accrued income +€5,283
up €5,283 (+135%), from €3,927 to €9,210
- Profit (loss) carried forward +€78,743
up €78,743 (+64.0%), from €122,988 to €201,731
- Trade debts -€25,717
down €25,717 (-63.0%), from €40,837 to €15,120
- Debts after one year -€17,424
down €17,424 (-55.9%), from €31,177 to €13,753
- Tax, wage and social debts +€14,788
up €14,788 (+32.5%), from €45,450 to €60,238
of which Remuneration and social security: +€8,427
- Current portion of long-term debt -€5,231
down €5,231 (-22.8%), from €22,976 to €17,745
- Gross operating margin +€37,303
up €37,303 (+9.3%), from €399,151 to €436,454
- Write-downs -€22,600
no longer reported in 2025 (was €22,600)
- Staff costs +€14,581
up €14,581 (+5.1%), from €283,435 to €298,016
- Depreciation +€7,004
up €7,004 (+35.4%), from €19,814 to €26,818
- Taxes +€6,272
up €6,272 (+38.1%), from €16,471 to €22,744
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 | €276,262 | €316,647 | +€40,385 | +14.6% |
| Fixed assets | 21/28 | €64,038 | €39,792 | -€24,245 | -37.9% |
| Tangible fixed assets | 22/27 | €61,888 | €37,642 | -€24,245 | -39.2% |
| Furniture and vehicles | 24 | €46,668 | €35,077 | -€11,591 | -24.8% |
| Leasing and similar rights | 25 | €15,220 | €2,566 | -€12,654 | -83.1% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €212,224 | €276,855 | +€64,630 | +30.5% |
| Amounts receivable within one year | 40/41 | €170,831 | €220,958 | +€50,127 | +29.3% |
| Trade receivables | 40 | €157,395 | €196,373 | +€38,978 | +24.8% |
| Other amounts receivable | 41 | €13,436 | €24,585 | +€11,148 | +83.0% |
| Cash at bank and in hand | 54/58 | €37,466 | €46,686 | +€9,220 | +24.6% |
| Deferred charges and accrued income | 490/1 | €3,927 | €9,210 | +€5,283 | +135% |
| Total equity and liabilities | 10/49 | €276,262 | €316,647 | +€40,385 | +14.6% |
| Equity | 10/15 | €131,048 | €209,791 | +€78,743 | +60.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €122,988 | €201,731 | +€78,743 | +64.0% |
| Amounts payable | 17/49 | €145,214 | €106,856 | -€38,358 | -26.4% |
| Amounts payable after more than one year | 17 | €31,177 | €13,753 | -€17,424 | -55.9% |
| Financial debts | 170/4 | €31,177 | €13,753 | -€17,424 | -55.9% |
| Amounts payable within one year | 42/48 | €114,037 | €93,103 | -€20,934 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €22,976 | €17,745 | -€5,231 | -22.8% |
| Trade debts | 44 | €40,837 | €15,120 | -€25,717 | -63.0% |
| Suppliers | 440/4 | €40,837 | €15,120 | -€25,717 | -63.0% |
| Advances received on contracts in progress | 46 | €4,775 | - | -€4,775 | |
| Taxes, remuneration and social security | 45 | €45,450 | €60,238 | +€14,788 | +32.5% |
| Taxes | 450/3 | €20,397 | €26,759 | +€6,362 | +31.2% |
| Remuneration and social security | 454/9 | €25,053 | €33,479 | +€8,427 | +33.6% |
| Non-recurring operating income | 76A | - | €6,134 | +€6,134 | |
| Remuneration, social security and pensions | 62 | €283,435 | €298,016 | +€14,581 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,814 | €26,818 | +€7,004 | +35.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,600 | - | -€22,600 | |
| Other operating charges | 640/8 | €6,031 | €6,665 | +€634 | +10.5% |
| Gross operating margin | 9900 | €399,151 | €436,454 | +€37,303 | +9.3% |
| Operating profit (loss) | 9901 | €67,271 | €104,954 | +€37,683 | +56.0% |
| Financial income | 75/76B | €0 | €6 | +€6 | +32,250% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +32,250% |
| Financial charges | 65/66B | €4,157 | €3,474 | -€683 | -16.4% |
| Recurring financial charges | 65 | €4,157 | €3,474 | -€683 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €63,114 | €101,487 | +€38,373 | +60.8% |
| Income taxes | 67/77 | €16,471 | €22,744 | +€6,272 | +38.1% |
| Profit (loss) for the period | 9904 | €46,643 | €78,743 | +€32,100 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,643 | €78,743 | +€32,100 | +68.8% |
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 24 October 2026 via checked.be.