BATIDEN: 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.
BATIDEN
Largest movements
- Tangible fixed assets -€319,337
down €319,337 (-51.5%), from €619,504 to €300,167
of which Land and buildings: -€170,318
- Receivables within one year -€13,997
down €13,997 (-23.4%), from €59,737 to €45,740
of which Other amounts receivable: -€17,910
- Cash +€13,716
up €13,716 (+160.1%), from €8,568 to €22,284
mainly Investment in fixed assets (net) (+€283,112) and Net result for the year (+€79,315)
- Current portion of long-term debt -€405,755
down €405,755 (-98.3%), from €412,755 to €7,000
- Profit (loss) carried forward +€79,315
up €79,315 (+33.1%), from €239,901 to €319,216
- Tax, wage and social debts +€21,944
up €21,944 (+15286.9%), from €144 to €22,088
- Gross operating margin +€27,556
up €27,556 (+21.2%), from €130,122 to €157,678
- Taxes +€19,482
up €19,482 (+192.1%), from €10,144 to €29,626
- Depreciation -€17,488
down €17,488 (-34.1%), from €51,314 to €33,826
- Financial charges -€16,257
down €16,257 (-54.0%), from €30,108 to €13,852
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 | €704,541 | €393,445 | -€311,097 | -44.2% |
| Fixed assets | 21/28 | €620,964 | €304,027 | -€316,937 | -51.0% |
| Tangible fixed assets | 22/27 | €619,504 | €300,167 | -€319,337 | -51.5% |
| Land and buildings | 22 | €331,803 | €161,486 | -€170,318 | -51.3% |
| Plant, machinery and equipment | 23 | €273,435 | €126,589 | -€146,846 | -53.7% |
| Furniture and vehicles | 24 | €14,266 | €12,092 | -€2,174 | -15.2% |
| Financial fixed assets | 28 | €1,460 | €3,860 | +€2,400 | +164.4% |
| Current assets | 29/58 | €83,577 | €89,418 | +€5,841 | +7.0% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,737 | €45,740 | -€13,997 | -23.4% |
| Trade receivables | 40 | €41,827 | €45,740 | +€3,913 | +9.4% |
| Other amounts receivable | 41 | €17,910 | - | -€17,910 | |
| Current investments | 50/53 | €9,410 | €15,410 | +€6,000 | +63.8% |
| Cash at bank and in hand | 54/58 | €8,568 | €22,284 | +€13,716 | +160.1% |
| Deferred charges and accrued income | 490/1 | €2,862 | €2,984 | +€122 | +4.2% |
| Total equity and liabilities | 10/49 | €704,541 | €393,445 | -€311,097 | -44.2% |
| Equity | 10/15 | €260,361 | €339,676 | +€79,315 | +30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €239,901 | €319,216 | +€79,315 | +33.1% |
| Amounts payable | 17/49 | €444,181 | €53,769 | -€390,412 | -87.9% |
| Amounts payable within one year | 42/48 | €444,181 | €53,769 | -€390,412 | -87.9% |
| Current portion of amounts payable after more than one year | 42 | €412,755 | €7,000 | -€405,755 | -98.3% |
| Trade debts | 44 | €2,037 | €1,859 | -€178 | -8.8% |
| Suppliers | 440/4 | €2,037 | €1,859 | -€178 | -8.8% |
| Taxes, remuneration and social security | 45 | €144 | €22,088 | +€21,944 | +15286.9% |
| Remuneration and social security | 454/9 | €144 | €22,088 | +€21,944 | +15286.9% |
| Other amounts payable | 47/48 | €29,245 | €22,822 | -€6,423 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,314 | €33,826 | -€17,488 | -34.1% |
| Other operating charges | 640/8 | €1,125 | €1,148 | +€24 | +2.1% |
| Gross operating margin | 9900 | €130,122 | €157,678 | +€27,556 | +21.2% |
| Operating profit (loss) | 9901 | €77,684 | €122,704 | +€45,020 | +58.0% |
| Financial income | 75/76B | €389 | €89 | -€301 | -77.2% |
| Recurring financial income | 75 | €389 | €89 | -€301 | -77.2% |
| Financial charges | 65/66B | €30,108 | €13,852 | -€16,257 | -54.0% |
| Recurring financial charges | 65 | €30,108 | €13,852 | -€16,257 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €47,965 | €108,941 | +€60,976 | +127.1% |
| Income taxes | 67/77 | €10,144 | €29,626 | +€19,482 | +192.1% |
| Profit (loss) for the period | 9904 | €37,821 | €79,315 | +€41,494 | +109.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,821 | €79,315 | +€41,494 | +109.7% |
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 5 October 2026 via checked.be.