BATIDRAUX: 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.
BATIDRAUX
Largest movements
- Cash -€4,978
down €4,978 (-3.7%), from €134,034 to €129,056
mainly Contributions, distributions and other (-€40,000) and Net result for the year (-€6,013)
- Tangible fixed assets -€4,322
down €4,322 (-22.8%), from €18,940 to €14,618
of which Furniture and vehicles: -€4,179
- Other debts +€40,052
up €40,052 (+605%), from €6,620 to €46,672
- Reserves -€40,000
down €40,000 (-33.3%), from €120,000 to €80,000
- Profit (loss) carried forward -€6,013
down €6,013 (-54.1%), from €11,114 to €5,101
- Trade debts -€2,941
down €2,941 (-80.3%), from €3,664 to €723
- Gross operating margin -€19,524
down €19,524 (-79.3%), from €24,622 to €5,098
- Depreciation +€1,440
up €1,440 (+35.7%), from €4,028 to €5,468
- Taxes -€1,111
down €1,111 (-25.8%), from €4,311 to €3,200
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 | €171,413 | €161,511 | -€9,902 | -5.8% |
| Fixed assets | 21/28 | €18,940 | €14,618 | -€4,322 | -22.8% |
| Tangible fixed assets | 22/27 | €18,940 | €14,618 | -€4,322 | -22.8% |
| Plant, machinery and equipment | 23 | €319 | €867 | +€548 | +172% |
| Furniture and vehicles | 24 | €17,891 | €13,713 | -€4,179 | -23.4% |
| Other tangible fixed assets | 26 | €730 | €38 | -€692 | -94.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €152,473 | €146,893 | -€5,580 | -3.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,180 | €16,541 | -€639 | -3.7% |
| Trade receivables | 40 | €7,082 | €5,087 | -€1,995 | -28.2% |
| Other amounts receivable | 41 | €10,098 | €11,454 | +€1,357 | +13.4% |
| Cash at bank and in hand | 54/58 | €134,034 | €129,056 | -€4,978 | -3.7% |
| Deferred charges and accrued income | 490/1 | €1,260 | €1,296 | +€37 | +2.9% |
| Total equity and liabilities | 10/49 | €171,413 | €161,511 | -€9,902 | -5.8% |
| Equity | 10/15 | €158,614 | €112,601 | -€46,013 | -29.0% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Distributable reserves | 133 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Profit (loss) carried forward | 14 | €11,114 | €5,101 | -€6,013 | -54.1% |
| Amounts payable | 17/49 | €12,799 | €48,910 | +€36,111 | +282% |
| Amounts payable within one year | 42/48 | €12,799 | €48,910 | +€36,111 | +282% |
| Trade debts | 44 | €3,664 | €723 | -€2,941 | -80.3% |
| Suppliers | 440/4 | €3,664 | €723 | -€2,941 | -80.3% |
| Taxes, remuneration and social security | 45 | €2,515 | €1,515 | -€1,000 | -39.8% |
| Taxes | 450/3 | €2,515 | €1,515 | -€1,000 | -39.8% |
| Other amounts payable | 47/48 | €6,620 | €46,672 | +€40,052 | +605% |
| Non-recurring operating income | 76A | €1,800 | €0 | -€1,800 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,028 | €5,468 | +€1,440 | +35.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,124 | €1,124 | = | 0.0% |
| Other operating charges | 640/8 | €537 | €465 | -€71 | -13.3% |
| Gross operating margin | 9900 | €24,622 | €5,098 | -€19,524 | -79.3% |
| Operating profit (loss) | 9901 | €18,933 | -€1,960 | -€20,893 | |
| Financial income | 75/76B | €95 | €25 | -€70 | -73.7% |
| Recurring financial income | 75 | €95 | €25 | -€70 | -73.7% |
| Financial charges | 65/66B | €928 | €879 | -€49 | -5.3% |
| Recurring financial charges | 65 | €928 | €879 | -€49 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €18,100 | -€2,814 | -€20,914 | |
| Income taxes | 67/77 | €4,311 | €3,200 | -€1,111 | -25.8% |
| Profit (loss) for the period | 9904 | €13,789 | -€6,013 | -€19,803 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,789 | -€6,013 | -€19,803 |
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 27 October 2026 via checked.be.