BATIM - INVEST: 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 - INVEST
Largest movements
- Tangible fixed assets -€404,000
down €404,000 (-100%), from €404,000 to €0
- Debts after one year -€404,000
no longer reported in 2025 (was €404,000)
- Gross operating margin +€8,074
up €8,074, from -€3,453 to €4,621
- Financial income -€2,870
no longer reported in 2025 (was €2,870)
- Financial charges -€153
down €153 (-28.5%), from €537 to €384
- Other operating charges +€100
new in 2025: €100
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 | €694,482 | €294,618 | -€399,863 | -57.6% |
| Fixed assets | 21/28 | €404,000 | €0 | -€404,000 | -100% |
| Tangible fixed assets | 22/27 | €404,000 | €0 | -€404,000 | -100% |
| Land and buildings | 22 | €404,000 | €0 | -€404,000 | -100% |
| Current assets | 29/58 | €290,482 | €294,618 | +€4,137 | +1.4% |
| Amounts receivable after more than one year | 29 | €146,385 | €146,385 | = | 0.0% |
| Other amounts receivable | 291 | €146,385 | €146,385 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,043 | €1,043 | = | 0.0% |
| Other amounts receivable | 41 | €1,043 | €1,043 | = | 0.0% |
| Current investments | 50/53 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €143,051 | €147,187 | +€4,137 | +2.9% |
| Total equity and liabilities | 10/49 | €694,482 | €294,618 | -€399,863 | -57.6% |
| Equity | 10/15 | €224,214 | €228,351 | +€4,137 | +1.8% |
| Contributions | 10/11 | €86,973 | €86,973 | = | 0.0% |
| Capital | 10 | €86,973 | €86,973 | = | 0.0% |
| Issued capital | 100 | €86,973 | €86,973 | = | 0.0% |
| Reserves | 13 | €199,051 | €199,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Legal reserve | 130 | €248 | €248 | = | 0.0% |
| Tax-exempt reserves | 132 | €198,803 | €198,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,810 | -€57,673 | +€4,137 | +6.7% |
| Provisions and deferred taxes | 16 | €66,268 | €66,268 | = | 0.0% |
| Deferred taxes | 168 | €66,268 | €66,268 | = | 0.0% |
| Amounts payable | 17/49 | €404,000 | - | -€404,000 | |
| Amounts payable after more than one year | 17 | €404,000 | - | -€404,000 | |
| Other amounts payable | 178/9 | €404,000 | - | -€404,000 | |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€3,453 | €4,621 | +€8,074 | |
| Operating profit (loss) | 9901 | -€3,453 | €4,521 | +€7,974 | |
| Financial income | 75/76B | €2,870 | - | -€2,870 | |
| Recurring financial income | 75 | €2,870 | - | -€2,870 | |
| Financial charges | 65/66B | €537 | €384 | -€153 | -28.5% |
| Recurring financial charges | 65 | €537 | €384 | -€153 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,120 | €4,137 | +€5,256 | |
| Profit (loss) for the period | 9904 | -€1,120 | €4,137 | +€5,256 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,120 | €4,137 | +€5,256 |
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 31 October 2026 via checked.be.