BATIBECQ: 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.
BATIBECQ
Largest movements
- Tangible fixed assets +€33,800
up €33,800 (+6.8%), from €499,611 to €533,411
of which Plant, machinery and equipment: +€61,846
- Receivables within one year -€28,012
down €28,012 (-38.5%), from €72,845 to €44,833
of which Trade receivables: -€41,215
- Deferred charges and accrued income -€16,164
down €16,164 (-98.9%), from €16,345 to €181
- Cash +€10,064
up €10,064 (+10.9%), from €92,699 to €102,763
mainly Depreciation (+€37,324) and Receivables within one year (+€28,012)
- Tax, wage and social debts -€17,466
down €17,466 (-73.7%), from €23,715 to €6,249
of which Remuneration and social security: -€11,250
- Other debts +€7,737
up €7,737 (+369%), from €2,097 to €9,834
- Staff costs +€43,560
up €43,560 (+31.7%), from €137,290 to €180,850
- Gross operating margin +€42,061
up €42,061 (+21.6%), from €194,957 to €237,018
- Depreciation -€13,761
down €13,761 (-26.9%), from €51,085 to €37,324
- Financial charges -€3,891
down €3,891 (-44.1%), from €8,816 to €4,925
of which Non-recurring financial charges: -€3,488
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.
Derived cash bridge
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 | €681,500 | €681,188 | -€312 | 0.0% |
| Fixed assets | 21/28 | €499,611 | €533,411 | +€33,800 | +6.8% |
| Tangible fixed assets | 22/27 | €499,611 | €533,411 | +€33,800 | +6.8% |
| Land and buildings | 22 | €480,682 | €455,008 | -€25,674 | -5.3% |
| Plant, machinery and equipment | 23 | €13,819 | €75,665 | +€61,846 | +448% |
| Furniture and vehicles | 24 | €5,110 | €2,738 | -€2,372 | -46.4% |
| Current assets | 29/58 | €181,889 | €147,777 | -€34,112 | -18.8% |
| Amounts receivable within one year | 40/41 | €72,845 | €44,833 | -€28,012 | -38.5% |
| Trade receivables | 40 | €72,845 | €31,630 | -€41,215 | -56.6% |
| Other amounts receivable | 41 | - | €13,204 | +€13,204 | |
| Cash at bank and in hand | 54/58 | €92,699 | €102,763 | +€10,064 | +10.9% |
| Deferred charges and accrued income | 490/1 | €16,345 | €181 | -€16,164 | -98.9% |
| Total equity and liabilities | 10/49 | €681,500 | €681,188 | -€312 | 0.0% |
| Equity | 10/15 | €398,124 | €402,173 | +€4,049 | +1.0% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €377,673 | €381,722 | +€4,049 | +1.1% |
| Amounts payable | 17/49 | €283,376 | €279,015 | -€4,361 | -1.5% |
| Amounts payable after more than one year | 17 | €172,927 | €176,977 | +€4,050 | +2.3% |
| Financial debts | 170/4 | €172,927 | €176,977 | +€4,050 | +2.3% |
| Amounts payable within one year | 42/48 | €110,449 | €102,038 | -€8,411 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €36,107 | €33,897 | -€2,210 | -6.1% |
| Trade debts | 44 | €48,530 | €52,058 | +€3,528 | +7.3% |
| Suppliers | 440/4 | €48,530 | €52,058 | +€3,528 | +7.3% |
| Taxes, remuneration and social security | 45 | €23,715 | €6,249 | -€17,466 | -73.7% |
| Taxes | 450/3 | €9,815 | €3,599 | -€6,216 | -63.3% |
| Remuneration and social security | 454/9 | €13,900 | €2,650 | -€11,250 | -80.9% |
| Other amounts payable | 47/48 | €2,097 | €9,834 | +€7,737 | +369% |
| Remuneration, social security and pensions | 62 | €137,290 | €180,850 | +€43,560 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,085 | €37,324 | -€13,761 | -26.9% |
| Other operating charges | 640/8 | €3,565 | €4,793 | +€1,228 | +34.4% |
| Non-recurring operating charges | 66A | - | €2,876 | +€2,876 | |
| Gross operating margin | 9900 | €194,957 | €237,018 | +€42,061 | +21.6% |
| Operating profit (loss) | 9901 | €3,017 | €11,176 | +€8,159 | +270% |
| Financial income | 75/76B | €2,691 | €530 | -€2,161 | -80.3% |
| Recurring financial income | 75 | €321 | €530 | +€209 | +65.0% |
| Non-recurring financial income | 76B | €2,370 | - | -€2,370 | |
| Financial charges | 65/66B | €8,816 | €4,925 | -€3,891 | -44.1% |
| Recurring financial charges | 65 | €5,328 | €4,925 | -€403 | -7.6% |
| Non-recurring financial charges | 66B | €3,488 | - | -€3,488 | |
| Profit (loss) for the period before taxes | 9903 | -€3,108 | €6,780 | +€9,888 | |
| Income taxes | 67/77 | €1,589 | €2,731 | +€1,142 | +71.9% |
| Profit (loss) for the period | 9904 | -€4,697 | €4,049 | +€8,746 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,697 | €4,049 | +€8,746 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.