BATIEM CONSTRUCTION: 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.
BATIEM CONSTRUCTION
Largest movements
- Receivables within one year +€4,973
up €4,973 (+109.2%), from €4,553 to €9,526
of which Other amounts receivable: +€7,966
- Short-term financial debts -€9,626
down €9,626 (-60.8%), from €15,835 to €6,209
- Profit (loss) carried forward +€9,285
up €9,285 (+9.2%), from €101,468 to €110,754
- Trade debts +€4,176
up €4,176 (+195.4%), from €2,137 to €6,313
- Tax, wage and social debts -€3,353
down €3,353 (-14.6%), from €23,005 to €19,652
- Gross operating margin -€82,136
down €82,136 (-82.0%), from €100,143 to €18,007
- Other operating charges -€39,592
down €39,592 (-97.2%), from €40,752 to €1,161
- Taxes -€11,876
down €11,876 (-75.3%), from €15,764 to €3,888
- Financial charges -€1,471
down €1,471 (-80.9%), from €1,819 to €348
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 | €219,422 | €221,819 | +€2,397 | +1.1% |
| Fixed assets | 21/28 | €12,384 | €10,484 | -€1,900 | -15.3% |
| Tangible fixed assets | 22/27 | €12,384 | €10,484 | -€1,900 | -15.3% |
| Plant, machinery and equipment | 23 | €4,339 | €4,794 | +€455 | +10.5% |
| Furniture and vehicles | 24 | €8,045 | €5,691 | -€2,355 | -29.3% |
| Current assets | 29/58 | €207,038 | €211,335 | +€4,297 | +2.1% |
| Amounts receivable after more than one year | 29 | €200,531 | €200,531 | = | 0.0% |
| Other amounts receivable | 291 | €200,531 | €200,531 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,553 | €9,526 | +€4,973 | +109.2% |
| Trade receivables | 40 | €3,953 | €961 | -€2,992 | -75.7% |
| Other amounts receivable | 41 | €600 | €8,565 | +€7,966 | +1328.1% |
| Cash at bank and in hand | 54/58 | - | €232 | +€232 | |
| Deferred charges and accrued income | 490/1 | €1,955 | €1,046 | -€908 | -46.5% |
| Total equity and liabilities | 10/49 | €219,422 | €221,819 | +€2,397 | +1.1% |
| Equity | 10/15 | €178,446 | €187,732 | +€9,285 | +5.2% |
| Contributions | 10/11 | €16,368 | €16,368 | = | 0.0% |
| Reserves | 13 | €60,610 | €60,610 | = | 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% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,468 | €110,754 | +€9,285 | +9.2% |
| Amounts payable | 17/49 | €40,976 | €34,088 | -€6,888 | -16.8% |
| Amounts payable within one year | 42/48 | €40,976 | €34,088 | -€6,888 | -16.8% |
| Financial debts | 43 | €15,835 | €6,209 | -€9,626 | -60.8% |
| Credit institutions | 430/8 | €15,835 | €6,209 | -€9,626 | -60.8% |
| Trade debts | 44 | €2,137 | €6,313 | +€4,176 | +195.4% |
| Suppliers | 440/4 | €2,137 | €6,313 | +€4,176 | +195.4% |
| Advances received on contracts in progress | 46 | - | €395 | +€395 | |
| Taxes, remuneration and social security | 45 | €23,005 | €19,652 | -€3,353 | -14.6% |
| Taxes | 450/3 | €23,005 | €19,652 | -€3,353 | -14.6% |
| Other amounts payable | 47/48 | - | €1,519 | +€1,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,121 | €3,324 | +€203 | +6.5% |
| Other operating charges | 640/8 | €40,752 | €1,161 | -€39,592 | -97.2% |
| Gross operating margin | 9900 | €100,143 | €18,007 | -€82,136 | -82.0% |
| Operating profit (loss) | 9901 | €56,269 | €13,522 | -€42,747 | -76.0% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €1,819 | €348 | -€1,471 | -80.9% |
| Recurring financial charges | 65 | €1,819 | €348 | -€1,471 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €54,467 | €13,173 | -€41,294 | -75.8% |
| Income taxes | 67/77 | €15,764 | €3,888 | -€11,876 | -75.3% |
| Profit (loss) for the period | 9904 | €38,704 | €9,285 | -€29,418 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,704 | €9,285 | -€29,418 | -76.0% |
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.