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
- Tangible fixed assets -€12,414
down €12,414 (-61.7%), from €20,113 to €7,699
of which Furniture and vehicles: -€9,904
- Cash +€8,717
up €8,717 (+4.0%), from €218,977 to €227,693
mainly Net result for the year (+€14,362) and Depreciation (+€12,414)
- Receivables within one year +€2,960
up €2,960 (+331.2%), from €894 to €3,854
of which Trade receivables: +€2,995
- Profit (loss) carried forward +€14,362
up €14,362 (+11.5%), from €124,517 to €138,879
- Debts after one year -€6,589
down €6,589 (-100.0%), from €6,589 to €0
- Tax, wage and social debts -€5,221
down €5,221 (-49.0%), from €10,664 to €5,443
of which Taxes: -€2,820
- Current portion of long-term debt -€3,403
down €3,403 (-34.1%), from €9,992 to €6,589
- Gross operating margin +€40,535
up €40,535 (+236.8%), from €17,120 to €57,655
- Staff costs -€5,565
down €5,565 (-17.3%), from €32,099 to €26,534
- Other operating charges +€1,828
up €1,828 (+73.5%), from €2,486 to €4,313
- Depreciation -€1,702
down €1,702 (-12.1%), from €14,117 to €12,414
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 | €244,894 | €243,017 | -€1,877 | -0.8% |
| Fixed assets | 21/28 | €20,113 | €7,699 | -€12,414 | -61.7% |
| Tangible fixed assets | 22/27 | €20,113 | €7,699 | -€12,414 | -61.7% |
| Plant, machinery and equipment | 23 | €1,715 | €765 | -€950 | -55.4% |
| Furniture and vehicles | 24 | €16,199 | €6,295 | -€9,904 | -61.1% |
| Other tangible fixed assets | 26 | €2,199 | €638 | -€1,560 | -71.0% |
| Current assets | 29/58 | €224,781 | €235,318 | +€10,538 | +4.7% |
| Amounts receivable within one year | 40/41 | €894 | €3,854 | +€2,960 | +331.2% |
| Trade receivables | 40 | €859 | €3,854 | +€2,995 | +348.6% |
| Other amounts receivable | 41 | €35 | €0 | -€35 | -100.0% |
| Current investments | 50/53 | €895 | €895 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €218,977 | €227,693 | +€8,717 | +4.0% |
| Deferred charges and accrued income | 490/1 | €4,016 | €2,876 | -€1,139 | -28.4% |
| Total equity and liabilities | 10/49 | €244,894 | €243,017 | -€1,877 | -0.8% |
| Equity | 10/15 | €211,437 | €225,800 | +€14,362 | +6.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €24,947 | €24,947 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,517 | €138,879 | +€14,362 | +11.5% |
| Amounts payable | 17/49 | €33,457 | €17,218 | -€16,239 | -48.5% |
| Amounts payable after more than one year | 17 | €6,589 | €0 | -€6,589 | -100.0% |
| Financial debts | 170/4 | €6,589 | €0 | -€6,589 | -100.0% |
| Amounts payable within one year | 42/48 | €26,867 | €17,218 | -€9,650 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €9,992 | €6,589 | -€3,403 | -34.1% |
| Trade debts | 44 | €6,211 | €5,185 | -€1,026 | -16.5% |
| Suppliers | 440/4 | €6,211 | €5,185 | -€1,026 | -16.5% |
| Taxes, remuneration and social security | 45 | €10,664 | €5,443 | -€5,221 | -49.0% |
| Taxes | 450/3 | €5,161 | €2,341 | -€2,820 | -54.6% |
| Remuneration and social security | 454/9 | €5,503 | €3,103 | -€2,400 | -43.6% |
| Non-recurring operating income | 76A | €1,435 | €307 | -€1,128 | -78.6% |
| Remuneration, social security and pensions | 62 | €32,099 | €26,534 | -€5,565 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,117 | €12,414 | -€1,702 | -12.1% |
| Other operating charges | 640/8 | €2,486 | €4,313 | +€1,828 | +73.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,120 | €57,655 | +€40,535 | +236.8% |
| Operating profit (loss) | 9901 | -€31,581 | €14,393 | +€45,974 | |
| Financial income | 75/76B | €811 | €595 | -€216 | -26.6% |
| Recurring financial income | 75 | €811 | €595 | -€216 | -26.6% |
| Financial charges | 65/66B | €398 | €231 | -€167 | -42.0% |
| Recurring financial charges | 65 | €398 | €231 | -€167 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,168 | €14,757 | +€45,926 | |
| Income taxes | 67/77 | €398 | €395 | -€3 | -0.8% |
| Profit (loss) for the period | 9904 | -€31,567 | €14,362 | +€45,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,567 | €14,362 | +€45,929 |
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 9 October 2026 via checked.be.