BATIM: 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.
BATIM
Largest movements
- Receivables within one year +€9,270
up €9,270 (+25.7%), from €36,064 to €45,335
- Reserves +€8,100
up €8,100 (+3.2%), from €250,086 to €258,186
of which Distributable reserves: +€8,100
- Gross operating margin +€1,414
up €1,414 (+15.0%), from €9,426 to €10,840
- Taxes +€469
up €469 (+14.2%), from €3,312 to €3,780
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 | €270,180 | €278,292 | +€8,112 | +3.0% |
| Fixed assets | 21/28 | €4,947 | €4,947 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,947 | €4,947 | = | 0.0% |
| Land and buildings | 22 | €4,947 | €4,947 | = | 0.0% |
| Current assets | 29/58 | €265,233 | €273,345 | +€8,112 | +3.1% |
| Amounts receivable after more than one year | 29 | €207,000 | €207,000 | = | 0.0% |
| Other amounts receivable | 291 | €207,000 | €207,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,064 | €45,335 | +€9,270 | +25.7% |
| Other amounts receivable | 41 | €36,064 | €45,335 | +€9,270 | +25.7% |
| Cash at bank and in hand | 54/58 | €22,168 | €21,010 | -€1,158 | -5.2% |
| Total equity and liabilities | 10/49 | €270,180 | €278,292 | +€8,112 | +3.0% |
| Equity | 10/15 | €270,165 | €278,266 | +€8,100 | +3.0% |
| Contributions | 10/11 | €20,079 | €20,079 | = | 0.0% |
| Reserves | 13 | €250,086 | €258,186 | +€8,100 | +3.2% |
| Non-distributable reserves | 130/1 | €2,008 | €2,008 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,008 | €2,008 | = | 0.0% |
| Distributable reserves | 133 | €248,078 | €256,178 | +€8,100 | +3.3% |
| Amounts payable | 17/49 | €15 | €27 | +€12 | +83.4% |
| Amounts payable within one year | 42/48 | €15 | €27 | +€12 | +83.4% |
| Trade debts | 44 | €15 | €27 | +€12 | +83.4% |
| Suppliers | 440/4 | €15 | €27 | +€12 | +83.4% |
| Other operating charges | 640/8 | €3,102 | €2,997 | -€105 | -3.4% |
| Gross operating margin | 9900 | €9,426 | €10,840 | +€1,414 | +15.0% |
| Operating profit (loss) | 9901 | €6,324 | €7,844 | +€1,519 | +24.0% |
| Financial income | 75/76B | €4,141 | €4,140 | -€1 | 0.0% |
| Recurring financial income | 75 | €4,141 | €4,140 | -€1 | 0.0% |
| Financial charges | 65/66B | €99 | €104 | +€5 | +4.5% |
| Recurring financial charges | 65 | €99 | €104 | +€5 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €10,367 | €11,880 | +€1,514 | +14.6% |
| Income taxes | 67/77 | €3,312 | €3,780 | +€469 | +14.2% |
| Profit (loss) for the period | 9904 | €7,055 | €8,100 | +€1,045 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,055 | €8,100 | +€1,045 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.