BATICOUP: 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.
BATICOUP
Largest movements
- Tangible fixed assets -€64,965
down €64,965 (-8.9%), from €731,118 to €666,153
- Receivables within one year -€16,695
down €16,695 (-46.9%), from €35,626 to €18,930
- Cash +€16,664
up €16,664 (+308%), from €5,417 to €22,080
mainly Depreciation (+€64,965) and Net result for the year (+€22,958)
- Debts after one year -€78,719
down €78,719 (-33.2%), from €237,035 to €158,316
- Profit (loss) carried forward +€21,809
up €21,809 (+48.7%), from €44,758 to €66,567
- Current portion of long-term debt -€9,290
down €9,290 (-10.6%), from €88,008 to €78,719
- Financial charges -€4,578
down €4,578 (-23.0%), from €19,885 to €15,307
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 | €772,160 | €707,163 | -€64,997 | -8.4% |
| Fixed assets | 21/28 | €731,118 | €666,153 | -€64,965 | -8.9% |
| Tangible fixed assets | 22/27 | €731,118 | €666,153 | -€64,965 | -8.9% |
| Land and buildings | 22 | €731,118 | €666,153 | -€64,965 | -8.9% |
| Current assets | 29/58 | €41,042 | €41,011 | -€32 | -0.1% |
| Amounts receivable within one year | 40/41 | €35,626 | €18,930 | -€16,695 | -46.9% |
| Other amounts receivable | 41 | €35,626 | €18,930 | -€16,695 | -46.9% |
| Cash at bank and in hand | 54/58 | €5,417 | €22,080 | +€16,664 | +308% |
| Total equity and liabilities | 10/49 | €772,160 | €707,163 | -€64,997 | -8.4% |
| Equity | 10/15 | €428,216 | €451,174 | +€22,958 | +5.4% |
| Contributions | 10/11 | €380,000 | €380,000 | = | 0.0% |
| Capital | 10 | €380,000 | €380,000 | = | 0.0% |
| Issued capital | 100 | €380,000 | €380,000 | = | 0.0% |
| Reserves | 13 | €3,457 | €4,607 | +€1,150 | +33.3% |
| Non-distributable reserves | 130/1 | €3,457 | €4,607 | +€1,150 | +33.3% |
| Legal reserve | 130 | €3,457 | €4,607 | +€1,150 | +33.3% |
| Profit (loss) carried forward | 14 | €44,758 | €66,567 | +€21,809 | +48.7% |
| Amounts payable | 17/49 | €343,945 | €255,990 | -€87,955 | -25.6% |
| Amounts payable after more than one year | 17 | €237,035 | €158,316 | -€78,719 | -33.2% |
| Financial debts | 170/4 | €237,035 | €158,316 | -€78,719 | -33.2% |
| Amounts payable within one year | 42/48 | €106,910 | €97,674 | -€9,236 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €88,008 | €78,719 | -€9,290 | -10.6% |
| Trade debts | 44 | €3,417 | €528 | -€2,889 | -84.6% |
| Suppliers | 440/4 | €3,417 | €528 | -€2,889 | -84.6% |
| Taxes, remuneration and social security | 45 | €15,484 | €18,375 | +€2,890 | +18.7% |
| Taxes | 450/3 | €15,484 | €18,375 | +€2,890 | +18.7% |
| Other amounts payable | 47/48 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,965 | €64,965 | = | 0.0% |
| Other operating charges | 640/8 | €17,464 | €17,408 | -€55 | -0.3% |
| Gross operating margin | 9900 | €129,900 | €128,997 | -€903 | -0.7% |
| Operating profit (loss) | 9901 | €47,471 | €46,623 | -€848 | -1.8% |
| Financial charges | 65/66B | €19,885 | €15,307 | -€4,578 | -23.0% |
| Recurring financial charges | 65 | €19,885 | €15,307 | -€4,578 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €27,586 | €31,316 | +€3,730 | +13.5% |
| Income taxes | 67/77 | €7,544 | €8,357 | +€814 | +10.8% |
| Profit (loss) for the period | 9904 | €20,042 | €22,958 | +€2,916 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,042 | €22,958 | +€2,916 | +14.6% |
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 21 October 2026 via checked.be.