BATIDAL: what changed
Two fiscal 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.
What changed
BATIDAL
NACE 23.610, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€179,749
2024 · €166,130+€13,618
Equity
€1.4m
2024 · €1.4m+€7,818
Cash
€464,067
2024 · €281,261+€182,806
Balance sheet total
€5.4m
2024 · €4.9m+€427,611
Largest movements
Assets
- Cash +€182,806
up €182,806 (+65.0%), from €281,261 to €464,067
mainly Trade debts (+€360,363) and Depreciation (+€227,608)
- Tangible fixed assets +€156,135
up €156,135 (+19.8%), from €790,104 to €946,239
of which Leasing and similar rights: +€210,714
- Stocks and contracts +€138,054
up €138,054 (+8.9%), from €1.5m to €1.7m
- Receivables within one year -€69,074
down €69,074 (-3.9%), from €1.8m to €1.7m
of which Other amounts receivable: -€56,679
Equity and liabilities
- Trade debts +€360,363
up €360,363 (+54.5%), from €661,088 to €1.0m
of which Suppliers: +€369,029
- Debts after one year +€114,346
up €114,346 (+37.9%), from €301,520 to €415,866
of which Financial debts: +€391,109
- Other debts -€64,640
down €64,640 (-23.4%), from €276,116 to €211,476
Income statement
- Turnover +€707,486
up €707,486 (+8.0%), from €8.8m to €9.5m
- Goods and materials +€517,058
up €517,058 (+8.6%), from €6.0m to €6.5m
of which Purchases: +€755,352
- Services and other goods +€126,903
up €126,903 (+12.8%), from €994,681 to €1.1m
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.
Result 2024
€166,130
Turnover
+€707,486
Other operating income
-€22,439
Goods and materials
-€517,058
Services and other goods
-€126,903
Staff costs
-€27,338
Depreciation
-€4,827
Write-downs
+€10,664
Other operating charges
-€21,810
Other operating items
+€42,955
Financial income
-€1,210
Financial charges
-€12,234
Taxes
-€13,668
Result 2025
€179,749
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.
From operations
+€586,544
Investment
-€383,743
Financing
-€19,994
Cash 2024
€281,261
From operations (derived)
+€586,544
Net result for the year
+€179,749
Depreciation
+€227,608
Stocks and contracts
-€138,054
Receivables within one year
+€69,074
Deferred charges and accrued income
-€19,690
Trade debts
+€360,363
Tax, wage and social debts
-€25,465
Other debts
-€64,640
Accrued charges and deferred income
-€2,401
Investment (derived)
-€383,743
Investment in fixed assets (net)
-€383,743
Financing
-€19,994
Debts after one year
+€114,346
Current portion of long-term debt
+€37,591
Contributions, distributions and other
-€171,931
Cash 2025
€464,067
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,931,470 | €5,359,080 | +€427,611 | +8.7% |
| Fixed assets | 21/28 | €802,176 | €958,311 | +€156,135 | +19.5% |
| Tangible fixed assets | 22/27 | €790,104 | €946,239 | +€156,135 | +19.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €73,719 | €60,315 | -€13,404 | -18.2% |
| Furniture and vehicles | 24 | €106,541 | €68,329 | -€38,211 | -35.9% |
| Leasing and similar rights | 25 | €495,218 | €705,931 | +€210,714 | +42.5% |
| Other tangible fixed assets | 26 | €114,627 | €111,664 | -€2,963 | -2.6% |
| Financial fixed assets | 28 | €12,072 | €12,072 | = | 0.0% |
| Other financial fixed assets | 284/8 | €12,072 | €12,072 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €12,072 | €12,072 | = | 0.0% |
| Current assets | 29/58 | €4,129,294 | €4,400,769 | +€271,476 | +6.6% |
| Amounts receivable after more than one year | 29 | €520,834 | €520,834 | = | 0.0% |
| Trade receivables | 290 | €520,834 | €520,834 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,544,801 | €1,682,856 | +€138,054 | +8.9% |
| Stocks | 30/36 | €1,544,801 | €1,682,856 | +€138,054 | +8.9% |
| Raw materials and consumables | 30/31 | €9,665 | €16,158 | +€6,492 | +67.2% |
| Goods purchased for resale | 34 | €1,535,136 | €1,666,698 | +€131,562 | +8.6% |
| Amounts receivable within one year | 40/41 | €1,764,971 | €1,695,897 | -€69,074 | -3.9% |
| Trade receivables | 40 | €1,294,063 | €1,281,668 | -€12,395 | -1.0% |
| Other amounts receivable | 41 | €470,908 | €414,229 | -€56,679 | -12.0% |
| Cash at bank and in hand | 54/58 | €281,261 | €464,067 | +€182,806 | +65.0% |
| Deferred charges and accrued income | 490/1 | €17,426 | €37,116 | +€19,690 | +113.0% |
| Total equity and liabilities | 10/49 | €4,931,470 | €5,359,080 | +€427,611 | +8.7% |
| Equity | 10/15 | €1,352,145 | €1,359,963 | +€7,818 | +0.6% |
| Contributions | 10/11 | €105,837 | €105,837 | = | 0.0% |
| Capital | 10 | €105,837 | €105,837 | = | 0.0% |
| Issued capital | 100 | €105,837 | €105,837 | = | 0.0% |
| Reserves | 13 | €700,101 | €700,101 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,584 | €10,584 | = | 0.0% |
| Legal reserve | 130 | €10,584 | €10,584 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,920 | €12,920 | = | 0.0% |
| Distributable reserves | 133 | €676,598 | €676,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | €544,276 | €554,025 | +€9,749 | +1.8% |
| Investment grants | 15 | €1,931 | €0 | -€1,931 | -100.0% |
| Provisions and deferred taxes | 16 | €5,912 | €5,912 | = | 0.0% |
| Deferred taxes | 168 | €5,912 | €5,912 | = | 0.0% |
| Amounts payable | 17/49 | €3,573,413 | €3,993,206 | +€419,793 | +11.7% |
| Amounts payable after more than one year | 17 | €301,520 | €415,866 | +€114,346 | +37.9% |
| Financial debts | 170/4 | €24,757 | €415,866 | +€391,109 | +1579.8% |
| Leasing and similar obligations | 172 | - | €276,920 | +€276,920 | |
| Credit institutions | 173 | €24,757 | - | -€24,757 | |
| Other loans | 174 | - | €138,946 | +€138,946 | |
| Trade debts | 175 | €276,763 | - | -€276,763 | |
| Suppliers | 1750 | €276,763 | - | -€276,763 | |
| Amounts payable within one year | 42/48 | €3,261,796 | €3,569,644 | +€307,848 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €146,718 | €184,309 | +€37,591 | +25.6% |
| Financial debts | 43 | €1,940,000 | €1,940,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,940,000 | €1,940,000 | = | 0.0% |
| Trade debts | 44 | €661,088 | €1,021,451 | +€360,363 | +54.5% |
| Suppliers | 440/4 | €627,574 | €996,603 | +€369,029 | +58.8% |
| Bills of exchange payable | 441 | €33,514 | €24,848 | -€8,666 | -25.9% |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €237,874 | €212,409 | -€25,465 | -10.7% |
| Taxes | 450/3 | €136,079 | €96,267 | -€39,812 | -29.3% |
| Remuneration and social security | 454/9 | €101,795 | €116,142 | +€14,347 | +14.1% |
| Other amounts payable | 47/48 | €276,116 | €211,476 | -€64,640 | -23.4% |
| Accrued charges and deferred income | 492/3 | €10,096 | €7,695 | -€2,401 | -23.8% |
| Operating income | 70/76A | €8,944,071 | €9,672,073 | +€728,002 | +8.1% |
| Turnover | 70 | €8,810,646 | €9,518,132 | +€707,486 | +8.0% |
| Other operating income | 74 | €123,880 | €101,442 | -€22,439 | -18.1% |
| Non-recurring operating income | 76A | €9,545 | €52,500 | +€42,955 | +450.0% |
| Operating charges | 60/66A | €8,654,290 | €9,341,562 | +€687,272 | +7.9% |
| Goods for resale, raw materials and consumables | 60 | €6,013,067 | €6,530,125 | +€517,058 | +8.6% |
| Purchases | 600/8 | €5,943,084 | €6,698,436 | +€755,352 | +12.7% |
| Change in stocks: decrease (increase) | 609 | €69,983 | -€168,311 | -€238,294 | |
| Services and other goods | 61 | €994,681 | €1,121,584 | +€126,903 | +12.8% |
| Remuneration, social security and pensions | 62 | €1,322,829 | €1,350,166 | +€27,338 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222,782 | €227,608 | +€4,827 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,739 | €7,075 | -€10,664 | -60.1% |
| Other operating charges | 640/8 | €83,194 | €105,004 | +€21,810 | +26.2% |
| Operating profit (loss) | 9901 | €289,781 | €330,511 | +€40,730 | +14.1% |
| Financial income | 75/76B | €59,057 | €57,847 | -€1,210 | -2.0% |
| Recurring financial income | 75 | €59,057 | €57,847 | -€1,210 | -2.0% |
| Income from current assets | 751 | €50,244 | €50,678 | +€433 | +0.9% |
| Other financial income | 752/9 | €8,812 | €7,169 | -€1,643 | -18.6% |
| Financial charges | 65/66B | €114,282 | €126,517 | +€12,234 | +10.7% |
| Recurring financial charges | 65 | €114,282 | €126,517 | +€12,234 | +10.7% |
| Debt charges | 650 | €101,528 | €115,581 | +€14,052 | +13.8% |
| Other financial charges | 652/9 | €12,754 | €10,936 | -€1,818 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €234,556 | €261,841 | +€27,286 | +11.6% |
| Income taxes | 67/77 | €68,425 | €82,093 | +€13,668 | +20.0% |
| Taxes | 670/3 | €68,425 | €82,093 | +€13,668 | +20.0% |
| Profit (loss) for the period | 9904 | €166,130 | €179,749 | +€13,618 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €166,130 | €179,749 | +€13,618 | +8.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.