BATICREA: 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.
BATICREA
Largest movements
- Cash +€28,614
up €28,614 (+62.1%), from €46,062 to €74,676
mainly Accrued charges and deferred income (+€29,429) and Other debts (+€26,310)
- Tangible fixed assets -€19,035
down €19,035 (-22.7%), from €83,733 to €64,699
of which Furniture and vehicles: -€13,963
- Accrued charges and deferred income +€29,429
up €29,429 (+8.2%), from €359,899 to €389,328
- Other debts +€26,310
new in 2025: €26,310
- Profit (loss) carried forward -€21,142
down €21,142, from €11,770 to -€9,372
- Trade debts -€11,853
down €11,853 (-6.7%), from €177,643 to €165,790
- Tax, wage and social debts -€10,451
down €10,451 (-21.0%), from €49,722 to €39,272
of which Taxes: -€12,040
- Other operating charges +€41,351
up €41,351 (+40.9%), from €101,022 to €142,373
- Gross operating margin +€29,834
up €29,834 (+6.8%), from €439,215 to €469,049
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 | €616,335 | €628,629 | +€12,294 | +2.0% |
| Fixed assets | 21/28 | €98,733 | €79,699 | -€19,035 | -19.3% |
| Tangible fixed assets | 22/27 | €83,733 | €64,699 | -€19,035 | -22.7% |
| Furniture and vehicles | 24 | €17,799 | €3,836 | -€13,963 | -78.4% |
| Other tangible fixed assets | 26 | €65,934 | €60,863 | -€5,072 | -7.7% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €517,601 | €548,930 | +€31,329 | +6.1% |
| Stocks and contracts in progress | 3 | €544 | €544 | = | 0.0% |
| Stocks | 30/36 | €544 | €544 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €467,680 | €473,518 | +€5,838 | +1.2% |
| Trade receivables | 40 | €299,600 | €335,568 | +€35,969 | +12.0% |
| Other amounts receivable | 41 | €168,081 | €137,950 | -€30,131 | -17.9% |
| Cash at bank and in hand | 54/58 | €46,062 | €74,676 | +€28,614 | +62.1% |
| Deferred charges and accrued income | 490/1 | €3,316 | €192 | -€3,124 | -94.2% |
| Total equity and liabilities | 10/49 | €616,335 | €628,629 | +€12,294 | +2.0% |
| Equity | 10/15 | €29,070 | €7,928 | -€21,142 | -72.7% |
| Contributions | 10/11 | €7,300 | €7,300 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,770 | -€9,372 | -€21,142 | |
| Amounts payable | 17/49 | €587,265 | €620,701 | +€33,436 | +5.7% |
| Amounts payable within one year | 42/48 | €227,366 | €231,373 | +€4,007 | +1.8% |
| Trade debts | 44 | €177,643 | €165,790 | -€11,853 | -6.7% |
| Suppliers | 440/4 | €177,643 | €165,790 | -€11,853 | -6.7% |
| Taxes, remuneration and social security | 45 | €49,722 | €39,272 | -€10,451 | -21.0% |
| Taxes | 450/3 | €25,440 | €13,400 | -€12,040 | -47.3% |
| Remuneration and social security | 454/9 | €24,283 | €25,872 | +€1,590 | +6.5% |
| Other amounts payable | 47/48 | - | €26,310 | +€26,310 | |
| Accrued charges and deferred income | 492/3 | €359,899 | €389,328 | +€29,429 | +8.2% |
| Non-recurring operating income | 76A | €9,311 | €32 | -€9,279 | -99.7% |
| Remuneration, social security and pensions | 62 | €329,697 | €328,850 | -€847 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,767 | €19,035 | -€2,733 | -12.6% |
| Other operating charges | 640/8 | €101,022 | €142,373 | +€41,351 | +40.9% |
| Non-recurring operating charges | 66A | €3,978 | -€79 | -€4,057 | |
| Gross operating margin | 9900 | €439,215 | €469,049 | +€29,834 | +6.8% |
| Operating profit (loss) | 9901 | -€17,249 | -€21,130 | -€3,881 | -22.5% |
| Financial income | 75/76B | €100 | €69 | -€30 | -30.3% |
| Recurring financial income | 75 | €100 | €69 | -€30 | -30.3% |
| Financial charges | 65/66B | €153 | €81 | -€71 | -46.7% |
| Recurring financial charges | 65 | €153 | €81 | -€71 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,302 | -€21,142 | -€3,840 | -22.2% |
| Income taxes | 67/77 | €1,865 | - | -€1,865 | |
| Profit (loss) for the period | 9904 | -€19,167 | -€21,142 | -€1,975 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,167 | -€21,142 | -€1,975 | -10.3% |
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 14 October 2026 via checked.be.