BATICAZA: 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.
BATICAZA
Largest movements
- Stocks and contracts -€58,847
no longer reported in 2025 (was €58,847)
- Cash -€21,820
down €21,820 (-37.4%), from €58,349 to €36,529
mainly Trade debts (-€107,091) and Other debts (-€17,175)
- Tangible fixed assets -€18,036
down €18,036 (-5.2%), from €350,108 to €332,072
of which Land and buildings: -€10,573
- Reserves +€147,300
up €147,300 (+203%), from €72,600 to €219,900
of which Distributable reserves: +€147,300
- Trade debts -€107,091
down €107,091 (-97.6%), from €109,693 to €2,602
- Profit (loss) carried forward -€88,476
no longer reported in 2025 (was €88,476)
- Other debts -€17,175
down €17,175 (-13.3%), from €128,701 to €111,526
- Tax, wage and social debts -€10,890
down €10,890 (-13.9%), from €78,409 to €67,519
of which Remuneration and social security: -€24,583
- Gross operating margin +€54,976
up €54,976 (+18.0%), from €305,288 to €360,264
- Staff costs +€19,427
up €19,427 (+8.3%), from €233,589 to €253,016
- Taxes +€7,981
up €7,981 (+75.1%), from €10,622 to €18,603
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 | €693,601 | €603,786 | -€89,815 | -12.9% |
| Fixed assets | 21/28 | €351,061 | €332,072 | -€18,989 | -5.4% |
| Tangible fixed assets | 22/27 | €350,108 | €332,072 | -€18,036 | -5.2% |
| Land and buildings | 22 | €332,993 | €322,419 | -€10,573 | -3.2% |
| Plant, machinery and equipment | 23 | €1,200 | - | -€1,200 | |
| Furniture and vehicles | 24 | €15,915 | €9,653 | -€6,263 | -39.4% |
| Financial fixed assets | 28 | €953 | - | -€953 | |
| Current assets | 29/58 | €342,540 | €271,714 | -€70,826 | -20.7% |
| Stocks and contracts in progress | 3 | €58,847 | - | -€58,847 | |
| Stocks | 30/36 | €58,847 | - | -€58,847 | |
| Amounts receivable within one year | 40/41 | €219,315 | €222,444 | +€3,129 | +1.4% |
| Trade receivables | 40 | €219,240 | €222,444 | +€3,204 | +1.5% |
| Other amounts receivable | 41 | €75 | - | -€75 | |
| Cash at bank and in hand | 54/58 | €58,349 | €36,529 | -€21,820 | -37.4% |
| Deferred charges and accrued income | 490/1 | €6,029 | €12,740 | +€6,711 | +111% |
| Total equity and liabilities | 10/49 | €693,601 | €603,786 | -€89,815 | -12.9% |
| Equity | 10/15 | €179,676 | €238,500 | +€58,824 | +32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,600 | €219,900 | +€147,300 | +203% |
| 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 | €70,740 | €218,040 | +€147,300 | +208% |
| Profit (loss) carried forward | 14 | €88,476 | - | -€88,476 | |
| Amounts payable | 17/49 | €513,925 | €365,286 | -€148,639 | -28.9% |
| Amounts payable after more than one year | 17 | €183,639 | €180,357 | -€3,282 | -1.8% |
| Financial debts | 170/4 | €183,639 | €180,357 | -€3,282 | -1.8% |
| Amounts payable within one year | 42/48 | €330,286 | €184,929 | -€145,357 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €13,484 | €3,282 | -€10,202 | -75.7% |
| Trade debts | 44 | €109,693 | €2,602 | -€107,091 | -97.6% |
| Suppliers | 440/4 | €109,693 | €2,602 | -€107,091 | -97.6% |
| Taxes, remuneration and social security | 45 | €78,409 | €67,519 | -€10,890 | -13.9% |
| Taxes | 450/3 | €28,486 | €42,179 | +€13,693 | +48.1% |
| Remuneration and social security | 454/9 | €49,923 | €25,340 | -€24,583 | -49.2% |
| Other amounts payable | 47/48 | €128,701 | €111,526 | -€17,175 | -13.3% |
| Remuneration, social security and pensions | 62 | €233,589 | €253,016 | +€19,427 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,731 | €20,355 | +€624 | +3.2% |
| Other operating charges | 640/8 | €7,848 | €4,946 | -€2,902 | -37.0% |
| Gross operating margin | 9900 | €305,288 | €360,264 | +€54,976 | +18.0% |
| Operating profit (loss) | 9901 | €44,120 | €81,948 | +€37,828 | +85.7% |
| Financial income | 75/76B | €0 | €24 | +€24 | +8,774% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +8,774% |
| Financial charges | 65/66B | €5,685 | €4,545 | -€1,140 | -20.1% |
| Recurring financial charges | 65 | €5,685 | €4,295 | -€1,390 | -24.5% |
| Non-recurring financial charges | 66B | - | €250 | +€250 | |
| Profit (loss) for the period before taxes | 9903 | €38,435 | €77,427 | +€38,992 | +101% |
| Income taxes | 67/77 | €10,622 | €18,603 | +€7,981 | +75.1% |
| Profit (loss) for the period | 9904 | €27,814 | €58,824 | +€31,010 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €27,814 | €58,824 | +€31,010 | +111% |
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 20 October 2026 via checked.be.