BATIBUILD: 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.
BATIBUILD
Largest movements
- Receivables within one year -€40,478
down €40,478 (-33.3%), from €121,584 to €81,106
of which Trade receivables: -€40,481
- Cash -€11,245
down €11,245 (-99.8%), from €11,264 to €19
mainly Trade debts (-€72,393) and Other debts (-€1,267)
- Trade debts -€72,393
down €72,393 (-81.9%), from €88,419 to €16,026
- Reserves +€18,000
up €18,000 (+27.4%), from €65,778 to €83,778
of which Distributable reserves: +€18,000
- Tax, wage and social debts +€2,342
up €2,342 (+17.1%), from €13,688 to €16,030
- Gross operating margin +€8,800
up €8,800 (+35.6%), from €24,743 to €33,542
- Taxes +€2,663
up €2,663 (+43.5%), from €6,119 to €8,782
- Other operating charges +€1,193
up €1,193 (+76.1%), from €1,568 to €2,760
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 | €193,279 | €141,724 | -€51,555 | -26.7% |
| Fixed assets | 21/28 | €431 | €431 | = | 0.0% |
| Financial fixed assets | 28 | €431 | €431 | = | 0.0% |
| Current assets | 29/58 | €192,848 | €141,293 | -€51,555 | -26.7% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €121,584 | €81,106 | -€40,478 | -33.3% |
| Trade receivables | 40 | €121,108 | €80,627 | -€40,481 | -33.4% |
| Other amounts receivable | 41 | €476 | €479 | +€3 | +0.5% |
| Cash at bank and in hand | 54/58 | €11,264 | €19 | -€11,245 | -99.8% |
| Deferred charges and accrued income | 490/1 | - | €167 | +€167 | |
| Total equity and liabilities | 10/49 | €193,279 | €141,724 | -€51,555 | -26.7% |
| Equity | 10/15 | €86,798 | €105,708 | +€18,910 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,778 | €83,778 | +€18,000 | +27.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €63,918 | €81,918 | +€18,000 | +28.2% |
| Profit (loss) carried forward | 14 | €2,420 | €3,330 | +€910 | +37.6% |
| Amounts payable | 17/49 | €106,481 | €36,016 | -€70,465 | -66.2% |
| Amounts payable within one year | 42/48 | €105,581 | €35,116 | -€70,465 | -66.7% |
| Financial debts | 43 | - | €853 | +€853 | |
| Credit institutions | 430/8 | - | €853 | +€853 | |
| Trade debts | 44 | €88,419 | €16,026 | -€72,393 | -81.9% |
| Suppliers | 440/4 | €88,419 | €16,026 | -€72,393 | -81.9% |
| Taxes, remuneration and social security | 45 | €13,688 | €16,030 | +€2,342 | +17.1% |
| Taxes | 450/3 | €13,688 | €16,030 | +€2,342 | +17.1% |
| Other amounts payable | 47/48 | €3,474 | €2,207 | -€1,267 | -36.5% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Other operating charges | 640/8 | €1,568 | €2,760 | +€1,193 | +76.1% |
| Gross operating margin | 9900 | €24,743 | €33,542 | +€8,800 | +35.6% |
| Operating profit (loss) | 9901 | €23,175 | €30,782 | +€7,607 | +32.8% |
| Financial income | 75/76B | €171 | €1 | -€170 | -99.7% |
| Recurring financial income | 75 | €171 | €1 | -€170 | -99.7% |
| Financial charges | 65/66B | €3,381 | €3,090 | -€290 | -8.6% |
| Recurring financial charges | 65 | €3,381 | €3,090 | -€290 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €19,965 | €27,692 | +€7,727 | +38.7% |
| Income taxes | 67/77 | €6,119 | €8,782 | +€2,663 | +43.5% |
| Profit (loss) for the period | 9904 | €13,846 | €18,910 | +€5,064 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,846 | €18,910 | +€5,064 | +36.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.