BATIHOURY: 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.
BATIHOURY
Largest movements
- Cash -€25,097
down €25,097 (-14.4%), from €174,526 to €149,429
mainly Net result for the year (-€33,470) and Trade debts (-€2,522)
- Receivables within one year -€9,225
down €9,225 (-68.0%), from €13,572 to €4,347
of which Trade receivables: -€7,038
- Profit (loss) carried forward -€33,470
down €33,470 (-35.6%), from €93,965 to €60,495
- Trade debts -€2,522
down €2,522 (-47.7%), from €5,290 to €2,768
- Gross operating margin +€19,584
up €19,584 (+39.5%), from -€49,624 to -€30,039
- Financial income -€1,718
down €1,718 (-80.0%), from €2,148 to €430
- Staff costs -€1,078
down €1,078 (-28.4%), from €3,801 to €2,723
- Taxes -€675
down €675, from €397 to -€278
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 | €190,853 | €155,451 | -€35,402 | -18.5% |
| Fixed assets | 21/28 | €1,369 | €666 | -€704 | -51.4% |
| Tangible fixed assets | 22/27 | €1,234 | €531 | -€704 | -57.0% |
| Furniture and vehicles | 24 | €1,234 | €531 | -€704 | -57.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €189,484 | €154,786 | -€34,698 | -18.3% |
| Amounts receivable within one year | 40/41 | €13,572 | €4,347 | -€9,225 | -68.0% |
| Trade receivables | 40 | €10,017 | €2,979 | -€7,038 | -70.3% |
| Other amounts receivable | 41 | €3,555 | €1,367 | -€2,188 | -61.5% |
| Cash at bank and in hand | 54/58 | €174,526 | €149,429 | -€25,097 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,386 | €1,010 | -€376 | -27.1% |
| Total equity and liabilities | 10/49 | €190,853 | €155,451 | -€35,402 | -18.5% |
| Equity | 10/15 | €175,829 | €142,359 | -€33,470 | -19.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €50,864 | €50,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €47,764 | €47,764 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,965 | €60,495 | -€33,470 | -35.6% |
| Amounts payable | 17/49 | €15,024 | €13,092 | -€1,932 | -12.9% |
| Amounts payable within one year | 42/48 | €15,024 | €13,092 | -€1,932 | -12.9% |
| Trade debts | 44 | €5,290 | €2,768 | -€2,522 | -47.7% |
| Suppliers | 440/4 | €5,290 | €2,768 | -€2,522 | -47.7% |
| Taxes, remuneration and social security | 45 | €2,034 | €2,144 | +€110 | +5.4% |
| Taxes | 450/3 | €2,034 | €1,307 | -€727 | -35.8% |
| Remuneration and social security | 454/9 | - | €837 | +€837 | |
| Other amounts payable | 47/48 | €7,700 | €8,180 | +€481 | +6.2% |
| Non-recurring operating income | 76A | - | €1,005 | +€1,005 | |
| Remuneration, social security and pensions | 62 | €3,801 | €2,723 | -€1,078 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €704 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€49,624 | -€30,039 | +€19,584 | +39.5% |
| Operating profit (loss) | 9901 | -€54,516 | -€33,866 | +€20,650 | +37.9% |
| Financial income | 75/76B | €2,148 | €430 | -€1,718 | -80.0% |
| Recurring financial income | 75 | €2,148 | €430 | -€1,718 | -80.0% |
| Financial charges | 65/66B | €540 | €313 | -€226 | -41.9% |
| Recurring financial charges | 65 | €540 | €313 | -€226 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | -€52,907 | -€33,749 | +€19,159 | +36.2% |
| Income taxes | 67/77 | €397 | -€278 | -€675 | |
| Profit (loss) for the period | 9904 | -€53,304 | -€33,470 | +€19,834 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,304 | -€33,470 | +€19,834 | +37.2% |
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 26 October 2026 via checked.be.