BATIDAR CONSTRUCT: 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.
BATIDAR CONSTRUCT
Largest movements
- Tangible fixed assets +€172,365
up €172,365 (+37.1%), from €464,586 to €636,951
of which Land and buildings: +€175,749
- Receivables within one year +€125,576
up €125,576 (+23.4%), from €536,553 to €662,129
of which Trade receivables: +€77,597
- Revaluation surpluses +€201,195
new in 2025: €201,195
- Trade debts +€106,500
up €106,500 (+38.3%), from €278,173 to €384,673
- Accrued charges and deferred income +€92,466
new in 2025: €92,466
- Debts after one year -€43,194
down €43,194 (-10.7%), from €405,498 to €362,304
of which Financial debts: -€45,597
- Other debts -€36,385
down €36,385 (-76.2%), from €47,720 to €11,335
- Gross operating margin -€93,159
down €93,159 (-50.6%), from €184,083 to €90,924
- Taxes -€9,047
down €9,047 (-47.9%), from €18,889 to €9,842
- Staff costs -€7,153
down €7,153 (-20.2%), from €35,355 to €28,203
- Other operating charges +€4,315
up €4,315 (+124.1%), from €3,478 to €7,792
- Depreciation +€4,119
up €4,119 (+16.7%), from €24,711 to €28,830
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,131,750 | €1,433,472 | +€301,721 | +26.7% |
| Fixed assets | 21/28 | €476,586 | €648,951 | +€172,365 | +36.2% |
| Tangible fixed assets | 22/27 | €464,586 | €636,951 | +€172,365 | +37.1% |
| Land and buildings | 22 | €454,501 | €630,250 | +€175,749 | +38.7% |
| Plant, machinery and equipment | 23 | €85 | €0 | -€85 | -100.0% |
| Furniture and vehicles | 24 | €10,000 | €6,702 | -€3,298 | -33.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €655,164 | €784,520 | +€129,356 | +19.7% |
| Amounts receivable after more than one year | 29 | €109,330 | €117,038 | +€7,708 | +7.1% |
| Other amounts receivable | 291 | €109,330 | €117,038 | +€7,708 | +7.1% |
| Amounts receivable within one year | 40/41 | €536,553 | €662,129 | +€125,576 | +23.4% |
| Trade receivables | 40 | €351,252 | €428,849 | +€77,597 | +22.1% |
| Other amounts receivable | 41 | €185,301 | €233,280 | +€47,979 | +25.9% |
| Cash at bank and in hand | 54/58 | €6,904 | €3,250 | -€3,654 | -52.9% |
| Deferred charges and accrued income | 490/1 | €2,377 | €2,103 | -€273 | -11.5% |
| Total equity and liabilities | 10/49 | €1,131,750 | €1,433,472 | +€301,721 | +26.7% |
| Equity | 10/15 | €277,589 | €485,889 | +€208,300 | +75.0% |
| Contributions | 10/11 | €21,928 | €21,928 | = | 0.0% |
| Revaluation surpluses | 12 | - | €201,195 | +€201,195 | |
| Reserves | 13 | €255,661 | €262,766 | +€7,105 | +2.8% |
| Non-distributable reserves | 130/1 | €2,193 | €2,193 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,193 | €2,193 | = | 0.0% |
| Distributable reserves | 133 | €253,468 | €260,573 | +€7,105 | +2.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €854,161 | €947,583 | +€93,421 | +10.9% |
| Amounts payable after more than one year | 17 | €405,498 | €362,304 | -€43,194 | -10.7% |
| Financial debts | 170/4 | €386,412 | €340,815 | -€45,597 | -11.8% |
| Other amounts payable | 178/9 | €19,086 | €21,489 | +€2,403 | +12.6% |
| Amounts payable within one year | 42/48 | €448,663 | €492,812 | +€44,149 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €44,215 | €45,597 | +€1,382 | +3.1% |
| Financial debts | 43 | €29,181 | €5,535 | -€23,646 | -81.0% |
| Credit institutions | 430/8 | €29,181 | €5,535 | -€23,646 | -81.0% |
| Trade debts | 44 | €278,173 | €384,673 | +€106,500 | +38.3% |
| Suppliers | 440/4 | €278,173 | €384,673 | +€106,500 | +38.3% |
| Taxes, remuneration and social security | 45 | €49,375 | €45,673 | -€3,702 | -7.5% |
| Taxes | 450/3 | €31,511 | €38,557 | +€7,046 | +22.4% |
| Remuneration and social security | 454/9 | €17,864 | €7,116 | -€10,748 | -60.2% |
| Other amounts payable | 47/48 | €47,720 | €11,335 | -€36,385 | -76.2% |
| Accrued charges and deferred income | 492/3 | - | €92,466 | +€92,466 | |
| Remuneration, social security and pensions | 62 | €35,355 | €28,203 | -€7,153 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,711 | €28,830 | +€4,119 | +16.7% |
| Other operating charges | 640/8 | €3,478 | €7,792 | +€4,315 | +124.1% |
| Non-recurring operating charges | 66A | €17 | €5,699 | +€5,683 | +34398.8% |
| Gross operating margin | 9900 | €184,083 | €90,924 | -€93,159 | -50.6% |
| Operating profit (loss) | 9901 | €120,522 | €20,399 | -€100,123 | -83.1% |
| Financial income | 75/76B | €14,087 | €15,302 | +€1,215 | +8.6% |
| Recurring financial income | 75 | €14,087 | €15,302 | +€1,215 | +8.6% |
| Financial charges | 65/66B | €16,850 | €18,755 | +€1,905 | +11.3% |
| Recurring financial charges | 65 | €16,850 | €18,755 | +€1,905 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €117,759 | €16,947 | -€100,813 | -85.6% |
| Income taxes | 67/77 | €18,889 | €9,842 | -€9,047 | -47.9% |
| Profit (loss) for the period | 9904 | €98,870 | €7,105 | -€91,765 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,870 | €7,105 | -€91,765 | -92.8% |
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 12 October 2026 via checked.be.