BATIBOOK: 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.
BATIBOOK
Largest movements
- Tangible fixed assets -€13,190
down €13,190 (-2.7%), from €496,768 to €483,577
of which Land and buildings: -€19,000
- Cash -€9,063
down €9,063 (-86.2%), from €10,509 to €1,446
mainly Net result for the year (-€28,179) and Other debts (-€21,500)
- Receivables within one year +€5,969
up €5,969 (+19,286%), from €31 to €6,000
of which Other amounts receivable: +€6,000
- Debts after one year +€31,500
up €31,500 (+5.9%), from €535,000 to €566,500
- Profit (loss) carried forward -€28,179
down €28,179 (-38.8%), from -€72,598 to -€100,776
- Other debts -€21,500
no longer reported in 2026 (was €21,500)
- Gross operating margin +€52,321
up €52,321 (+96.0%), from -€54,509 to -€2,188
- Other operating charges +€3,988
new in 2026: €3,988
- Depreciation +€3,800
up €3,800 (+21.0%), from €18,077 to €21,877
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,351 | €491,024 | -€18,328 | -3.6% |
| Fixed assets | 21/28 | €496,768 | €483,577 | -€13,190 | -2.7% |
| Tangible fixed assets | 22/27 | €496,768 | €483,577 | -€13,190 | -2.7% |
| Land and buildings | 22 | €469,011 | €450,011 | -€19,000 | -4.1% |
| Furniture and vehicles | 24 | €27,757 | €33,567 | +€5,810 | +20.9% |
| Current assets | 29/58 | €12,584 | €7,446 | -€5,138 | -40.8% |
| Amounts receivable within one year | 40/41 | €31 | €6,000 | +€5,969 | +19,286% |
| Trade receivables | 40 | €31 | - | -€31 | |
| Other amounts receivable | 41 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €10,509 | €1,446 | -€9,063 | -86.2% |
| Deferred charges and accrued income | 490/1 | €2,044 | - | -€2,044 | |
| Total equity and liabilities | 10/49 | €509,351 | €491,024 | -€18,328 | -3.6% |
| Equity | 10/15 | -€47,598 | -€75,776 | -€28,179 | -59.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,598 | -€100,776 | -€28,179 | -38.8% |
| Amounts payable | 17/49 | €556,949 | €566,800 | +€9,851 | +1.8% |
| Amounts payable after more than one year | 17 | €535,000 | €566,500 | +€31,500 | +5.9% |
| Other amounts payable | 178/9 | €535,000 | €566,500 | +€31,500 | +5.9% |
| Amounts payable within one year | 42/48 | €21,949 | €300 | -€21,649 | -98.6% |
| Trade debts | 44 | €449 | €300 | -€149 | -33.2% |
| Suppliers | 440/4 | €449 | €300 | -€149 | -33.2% |
| Other amounts payable | 47/48 | €21,500 | - | -€21,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,077 | €21,877 | +€3,800 | +21.0% |
| Other operating charges | 640/8 | - | €3,988 | +€3,988 | |
| Gross operating margin | 9900 | -€54,509 | -€2,188 | +€52,321 | +96.0% |
| Operating profit (loss) | 9901 | -€72,586 | -€28,053 | +€44,533 | +61.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €12 | €126 | +€114 | +952% |
| Recurring financial charges | 65 | €12 | €126 | +€114 | +952% |
| Profit (loss) for the period before taxes | 9903 | -€72,598 | -€28,179 | +€44,419 | +61.2% |
| Profit (loss) for the period | 9904 | -€72,598 | -€28,179 | +€44,419 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,598 | -€28,179 | +€44,419 | +61.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.