BATIDAVA: 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.
BATIDAVA
Largest movements
- Receivables within one year +€264,839
up €264,839 (+64.9%), from €408,201 to €673,040
of which Trade receivables: +€185,927
- Cash -€151,572
down €151,572 (-83.1%), from €182,388 to €30,816
mainly Receivables within one year (-€264,839) and Debts after one year (-€32,628)
- Tangible fixed assets -€14,045
down €14,045 (-4.6%), from €302,332 to €288,287
of which Land and buildings: -€9,157
- Trade debts +€101,725
up €101,725 (+20.7%), from €490,979 to €592,704
- Current portion of long-term debt +€38,628
new in 2025: €38,628
- Debts after one year -€32,628
down €32,628 (-11.0%), from €295,539 to €262,911
- Short-term financial debts -€20,638
down €20,638 (-45.2%), from €45,638 to €25,000
- Accrued charges and deferred income +€14,159
up €14,159 (+349.6%), from €4,050 to €18,209
- Gross operating margin +€186,712
up €186,712 (+658.4%), from €28,360 to €215,072
- Financial income -€140,484
down €140,484 (-99.3%), from €141,505 to €1,021
- Staff costs +€56,588
up €56,588 (+59.1%), from €95,722 to €152,310
- Other operating charges -€39,643
down €39,643 (-75.9%), from €52,244 to €12,601
- Taxes +€11,341
up €11,341 (+265.7%), from €4,269 to €15,610
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 | €893,755 | €992,543 | +€98,788 | +11.1% |
| Fixed assets | 21/28 | €302,732 | €288,687 | -€14,045 | -4.6% |
| Tangible fixed assets | 22/27 | €302,332 | €288,287 | -€14,045 | -4.6% |
| Land and buildings | 22 | €271,372 | €262,215 | -€9,157 | -3.4% |
| Plant, machinery and equipment | 23 | €3,214 | €5,826 | +€2,612 | +81.3% |
| Furniture and vehicles | 24 | €27,746 | €20,246 | -€7,500 | -27.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €591,023 | €703,856 | +€112,833 | +19.1% |
| Amounts receivable within one year | 40/41 | €408,201 | €673,040 | +€264,839 | +64.9% |
| Trade receivables | 40 | €137,344 | €323,271 | +€185,927 | +135.4% |
| Other amounts receivable | 41 | €270,857 | €349,769 | +€78,912 | +29.1% |
| Cash at bank and in hand | 54/58 | €182,388 | €30,816 | -€151,572 | -83.1% |
| Deferred charges and accrued income | 490/1 | €434 | - | -€434 | |
| Total equity and liabilities | 10/49 | €893,755 | €992,543 | +€98,788 | +11.1% |
| Equity | 10/15 | €44,982 | €46,192 | +€1,210 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,448 | €1,448 | = | 0.0% |
| Distributable reserves | 133 | €1,448 | €1,448 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,934 | €26,144 | +€1,210 | +4.9% |
| Amounts payable | 17/49 | €848,773 | €946,351 | +€97,578 | +11.5% |
| Amounts payable after more than one year | 17 | €295,539 | €262,911 | -€32,628 | -11.0% |
| Financial debts | 170/4 | €295,539 | €262,911 | -€32,628 | -11.0% |
| Amounts payable within one year | 42/48 | €549,184 | €665,231 | +€116,047 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | - | €38,628 | +€38,628 | |
| Financial debts | 43 | €45,638 | €25,000 | -€20,638 | -45.2% |
| Credit institutions | 430/8 | €45,638 | €25,000 | -€20,638 | -45.2% |
| Trade debts | 44 | €490,979 | €592,704 | +€101,725 | +20.7% |
| Suppliers | 440/4 | €490,979 | €592,704 | +€101,725 | +20.7% |
| Taxes, remuneration and social security | 45 | €12,567 | €8,899 | -€3,668 | -29.2% |
| Taxes | 450/3 | €12,567 | €8,899 | -€3,668 | -29.2% |
| Accrued charges and deferred income | 492/3 | €4,050 | €18,209 | +€14,159 | +349.6% |
| Remuneration, social security and pensions | 62 | €95,722 | €152,310 | +€56,588 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,189 | €17,912 | +€10,723 | +149.2% |
| Other operating charges | 640/8 | €52,244 | €12,601 | -€39,643 | -75.9% |
| Gross operating margin | 9900 | €28,360 | €215,072 | +€186,712 | +658.4% |
| Operating profit (loss) | 9901 | -€126,795 | €32,249 | +€159,044 | |
| Financial income | 75/76B | €141,505 | €1,021 | -€140,484 | -99.3% |
| Recurring financial income | 75 | €141,505 | €1,021 | -€140,484 | -99.3% |
| Financial charges | 65/66B | €10,171 | €16,450 | +€6,279 | +61.7% |
| Recurring financial charges | 65 | €10,171 | €16,450 | +€6,279 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €4,539 | €16,820 | +€12,281 | +270.6% |
| Income taxes | 67/77 | €4,269 | €15,610 | +€11,341 | +265.7% |
| Profit (loss) for the period | 9904 | €270 | €1,210 | +€940 | +348.1% |
| Profit (loss) for the period to be appropriated | 9905 | €270 | €1,210 | +€940 | +348.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.