BATICHAUF HEATING: 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.
BATICHAUF HEATING
Largest movements
- Cash -€165,466
down €165,466 (-77.6%), from €213,149 to €47,683
mainly Contributions, distributions and other (-€150,000) and Receivables within one year (-€9,352)
- Receivables within one year +€9,352
up €9,352 (+175%), from €5,330 to €14,682
of which Trade receivables: +€7,685
- Profit (loss) carried forward -€154,013
down €154,013 (-96.5%), from €159,604 to €5,591
- Tax, wage and social debts -€3,485
down €3,485 (-93.3%), from €3,736 to €251
- Other debts -€2,741
down €2,741 (-9.5%), from €28,738 to €25,997
- Other operating charges +€27,118
up €27,118 (+2,661%), from €1,019 to €28,137
- Gross operating margin -€16,188
down €16,188 (-31.9%), from €50,824 to €34,636
- Financial income +€2,257
new in 2024: €2,257
- Taxes -€2,122
down €2,122 (-17.5%), from €12,122 to €10,000
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 | €220,679 | €62,365 | -€158,314 | -71.7% |
| Fixed assets | 21/28 | €2,200 | - | -€2,200 | |
| Tangible fixed assets | 22/27 | €2,200 | - | -€2,200 | |
| Furniture and vehicles | 24 | €2,200 | - | -€2,200 | |
| Current assets | 29/58 | €218,479 | €62,365 | -€156,114 | -71.5% |
| Amounts receivable within one year | 40/41 | €5,330 | €14,682 | +€9,352 | +175% |
| Trade receivables | 40 | €2,630 | €10,315 | +€7,685 | +292% |
| Other amounts receivable | 41 | €2,700 | €4,367 | +€1,667 | +61.7% |
| Cash at bank and in hand | 54/58 | €213,149 | €47,683 | -€165,466 | -77.6% |
| Total equity and liabilities | 10/49 | €220,679 | €62,365 | -€158,314 | -71.7% |
| Equity | 10/15 | €180,064 | €26,051 | -€154,013 | -85.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,604 | €5,591 | -€154,013 | -96.5% |
| Amounts payable | 17/49 | €40,615 | €36,314 | -€4,301 | -10.6% |
| Amounts payable within one year | 42/48 | €40,615 | €36,314 | -€4,301 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €3,432 | €3,438 | +€6 | +0.2% |
| Trade debts | 44 | €4,709 | €6,628 | +€1,919 | +40.8% |
| Suppliers | 440/4 | €4,709 | €6,628 | +€1,919 | +40.8% |
| Taxes, remuneration and social security | 45 | €3,736 | €251 | -€3,485 | -93.3% |
| Taxes | 450/3 | €3,736 | €251 | -€3,485 | -93.3% |
| Other amounts payable | 47/48 | €28,738 | €25,997 | -€2,741 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,200 | €2,200 | = | 0.0% |
| Other operating charges | 640/8 | €1,019 | €28,137 | +€27,118 | +2,661% |
| Gross operating margin | 9900 | €50,824 | €34,636 | -€16,188 | -31.9% |
| Operating profit (loss) | 9901 | €47,605 | €4,299 | -€43,306 | -91.0% |
| Financial income | 75/76B | - | €2,257 | +€2,257 | |
| Recurring financial income | 75 | - | €2,257 | +€2,257 | |
| Financial charges | 65/66B | €605 | €569 | -€36 | -6.0% |
| Recurring financial charges | 65 | €605 | €569 | -€36 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €47,000 | €5,987 | -€41,013 | -87.3% |
| Income taxes | 67/77 | €12,122 | €10,000 | -€2,122 | -17.5% |
| Profit (loss) for the period | 9904 | €34,878 | -€4,013 | -€38,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,878 | -€4,013 | -€38,891 |
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 15 October 2026 via checked.be.