BATIGEST: 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.
BATIGEST
Largest movements
- Receivables within one year +€26,180
up €26,180 (+251.2%), from €10,422 to €36,603
- Cash -€4,238
down €4,238 (-82.1%), from €5,162 to €924
mainly Receivables within one year (-€26,180) and Investment in fixed assets (net) (-€2,452)
- Deferred charges and accrued income +€1,418
up €1,418 (+744.2%), from €190 to €1,608
- Tangible fixed assets +€1,309
up €1,309 (+82.1%), from €1,595 to €2,905
- Profit (loss) carried forward +€8,931
up €8,931 (+342.8%), from €2,606 to €11,536
- Tax, wage and social debts +€8,201
up €8,201 (+78.1%), from €10,505 to €18,706
of which Taxes: +€7,155
- Trade debts +€7,536
up €7,536 (+415.4%), from €1,814 to €9,351
- Gross operating margin +€4,152
up €4,152 (+36.3%), from €11,454 to €15,607
- Taxes +€2,914
up €2,914 (+371.0%), from €785 to €3,699
- Other operating charges +€910
up €910 (+235.0%), from €387 to €1,298
- Depreciation +€780
up €780 (+214.4%), from €364 to €1,143
- Financial charges -€254
down €254 (-32.0%), from €794 to €540
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 | €17,425 | €42,094 | +€24,668 | +141.6% |
| Fixed assets | 21/28 | €1,650 | €2,959 | +€1,309 | +79.4% |
| Tangible fixed assets | 22/27 | €1,595 | €2,905 | +€1,309 | +82.1% |
| Furniture and vehicles | 24 | €1,595 | €2,905 | +€1,309 | +82.1% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €15,775 | €39,135 | +€23,359 | +148.1% |
| Amounts receivable within one year | 40/41 | €10,422 | €36,603 | +€26,180 | +251.2% |
| Trade receivables | 40 | €10,422 | €36,603 | +€26,180 | +251.2% |
| Cash at bank and in hand | 54/58 | €5,162 | €924 | -€4,238 | -82.1% |
| Deferred charges and accrued income | 490/1 | €190 | €1,608 | +€1,418 | +744.2% |
| Total equity and liabilities | 10/49 | €17,425 | €42,094 | +€24,668 | +141.6% |
| Equity | 10/15 | €5,106 | €14,036 | +€8,931 | +174.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,606 | €11,536 | +€8,931 | +342.8% |
| Amounts payable | 17/49 | €12,320 | €28,057 | +€15,738 | +127.7% |
| Amounts payable within one year | 42/48 | €12,320 | €28,057 | +€15,738 | +127.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,814 | €9,351 | +€7,536 | +415.4% |
| Suppliers | 440/4 | €1,814 | €9,351 | +€7,536 | +415.4% |
| Taxes, remuneration and social security | 45 | €10,505 | €18,706 | +€8,201 | +78.1% |
| Taxes | 450/3 | €6,496 | €13,652 | +€7,155 | +110.1% |
| Remuneration and social security | 454/9 | €4,009 | €5,055 | +€1,046 | +26.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364 | €1,143 | +€780 | +214.4% |
| Other operating charges | 640/8 | €387 | €1,298 | +€910 | +235.0% |
| Gross operating margin | 9900 | €11,454 | €15,607 | +€4,152 | +36.3% |
| Operating profit (loss) | 9901 | €10,703 | €13,166 | +€2,463 | +23.0% |
| Financial income | 75/76B | €59 | €4 | -€55 | -93.4% |
| Recurring financial income | 75 | €59 | €4 | -€55 | -93.4% |
| Financial charges | 65/66B | €794 | €540 | -€254 | -32.0% |
| Recurring financial charges | 65 | €794 | €540 | -€254 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €9,969 | €12,630 | +€2,661 | +26.7% |
| Income taxes | 67/77 | €785 | €3,699 | +€2,914 | +371.0% |
| Profit (loss) for the period | 9904 | €9,183 | €8,931 | -€252 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,183 | €8,931 | -€252 | -2.7% |
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 29 September 2026 via checked.be.