BATIBIEN: 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.
BATIBIEN
Largest movements
- Stocks and contracts +€146,944
up €146,944 (+18.7%), from €787,765 to €934,708
- Cash -€26,551
down €26,551 (-97.9%), from €27,128 to €577
mainly Stocks and contracts (-€146,944) and Other debts (-€19,648)
- Tax, wage and social debts +€120,167
up €120,167 (+4344.1%), from €2,766 to €122,933
- Trade debts +€29,845
up €29,845 (+78.5%), from €38,010 to €67,856
- Other debts -€19,648
down €19,648 (-4.4%), from €451,046 to €431,398
- Accrued charges and deferred income -€11,480
no longer reported in 2025 (was €11,480)
- Gross operating margin -€20,683
down €20,683 (-94.0%), from €22,013 to €1,330
- Financial charges -€12,354
down €12,354 (-95.1%), from €12,994 to €640
- Other operating charges -€930
down €930 (-46.4%), from €2,007 to €1,077
- Depreciation -€839
down €839 (-8.5%), from €9,896 to €9,057
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 | €900,793 | €1,011,891 | +€111,098 | +12.3% |
| Fixed assets | 21/28 | €35,216 | €26,159 | -€9,057 | -25.7% |
| Tangible fixed assets | 22/27 | €21,266 | €12,209 | -€9,057 | -42.6% |
| Plant, machinery and equipment | 23 | €3,896 | €1,168 | -€2,728 | -70.0% |
| Furniture and vehicles | 24 | €17,370 | €11,041 | -€6,329 | -36.4% |
| Financial fixed assets | 28 | €13,950 | €13,950 | = | 0.0% |
| Current assets | 29/58 | €865,577 | €985,732 | +€120,155 | +13.9% |
| Stocks and contracts in progress | 3 | €787,765 | €934,708 | +€146,944 | +18.7% |
| Stocks | 30/36 | €787,765 | €934,708 | +€146,944 | +18.7% |
| Amounts receivable within one year | 40/41 | €50,684 | €50,447 | -€238 | -0.5% |
| Trade receivables | 40 | €50,447 | €50,447 | = | 0.0% |
| Other amounts receivable | 41 | €238 | - | -€238 | |
| Cash at bank and in hand | 54/58 | €27,128 | €577 | -€26,551 | -97.9% |
| Total equity and liabilities | 10/49 | €900,793 | €1,011,891 | +€111,098 | +12.3% |
| Equity | 10/15 | €397,471 | €388,026 | -€9,444 | -2.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329,821 | €320,376 | -€9,444 | -2.9% |
| Amounts payable | 17/49 | €503,322 | €623,865 | +€120,543 | +23.9% |
| Amounts payable after more than one year | 17 | €20 | €1,678 | +€1,658 | +8290.0% |
| Other amounts payable | 178/9 | €20 | €1,678 | +€1,658 | +8290.0% |
| Amounts payable within one year | 42/48 | €491,822 | €622,187 | +€130,364 | +26.5% |
| Trade debts | 44 | €38,010 | €67,856 | +€29,845 | +78.5% |
| Suppliers | 440/4 | €38,010 | €67,856 | +€29,845 | +78.5% |
| Taxes, remuneration and social security | 45 | €2,766 | €122,933 | +€120,167 | +4344.1% |
| Taxes | 450/3 | €2,766 | €122,933 | +€120,167 | +4344.1% |
| Other amounts payable | 47/48 | €451,046 | €431,398 | -€19,648 | -4.4% |
| Accrued charges and deferred income | 492/3 | €11,480 | - | -€11,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,896 | €9,057 | -€839 | -8.5% |
| Other operating charges | 640/8 | €2,007 | €1,077 | -€930 | -46.4% |
| Gross operating margin | 9900 | €22,013 | €1,330 | -€20,683 | -94.0% |
| Operating profit (loss) | 9901 | €10,110 | -€8,804 | -€18,914 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €12,994 | €640 | -€12,354 | -95.1% |
| Recurring financial charges | 65 | €12,994 | €640 | -€12,354 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,883 | -€9,444 | -€6,561 | -227.6% |
| Profit (loss) for the period | 9904 | -€2,883 | -€9,444 | -€6,561 | -227.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,883 | -€9,444 | -€6,561 | -227.6% |
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 6 October 2026 via checked.be.