BATIM - ISA: 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 - ISA
Largest movements
- Receivables within one year -€33,181
down €33,181 (-60.0%), from €55,344 to €22,163
of which Trade receivables: -€33,143
- Cash -€3,286
down €3,286 (-43.7%), from €7,519 to €4,233
mainly Trade debts (-€22,137) and Net result for the year (-€13,446)
- Tangible fixed assets -€2,984
down €2,984 (-77.8%), from €3,836 to €853
of which Furniture and vehicles: -€2,996
- Stocks and contracts +€2,741
up €2,741 (+46.8%), from €5,862 to €8,603
- Trade debts -€22,137
down €22,137 (-96.2%), from €23,023 to €886
- Reserves -€13,446
down €13,446 (-44.6%), from €30,165 to €16,719
of which Distributable reserves: -€13,446
- Advances received -€900
no longer reported in 2025 (was €900)
- Gross operating margin +€14,075
up €14,075 (+55.9%), from -€25,160 to -€11,084
- Depreciation -€1,112
down €1,112 (-54.6%), from €2,039 to €926
- Other operating charges +€877
up €877 (+67.8%), from €1,294 to €2,171
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 | €72,814 | €36,497 | -€36,318 | -49.9% |
| Fixed assets | 21/28 | €3,836 | €853 | -€2,984 | -77.8% |
| Tangible fixed assets | 22/27 | €3,836 | €853 | -€2,984 | -77.8% |
| Plant, machinery and equipment | 23 | €464 | €477 | +€12 | +2.7% |
| Furniture and vehicles | 24 | €3,372 | €376 | -€2,996 | -88.8% |
| Current assets | 29/58 | €68,978 | €35,644 | -€33,334 | -48.3% |
| Stocks and contracts in progress | 3 | €5,862 | €8,603 | +€2,741 | +46.8% |
| Stocks | 30/36 | €5,862 | €8,603 | +€2,741 | +46.8% |
| Amounts receivable within one year | 40/41 | €55,344 | €22,163 | -€33,181 | -60.0% |
| Trade receivables | 40 | €36,143 | €3,000 | -€33,143 | -91.7% |
| Other amounts receivable | 41 | €19,201 | €19,163 | -€38 | -0.2% |
| Cash at bank and in hand | 54/58 | €7,519 | €4,233 | -€3,286 | -43.7% |
| Deferred charges and accrued income | 490/1 | €253 | €644 | +€391 | +154% |
| Total equity and liabilities | 10/49 | €72,814 | €36,497 | -€36,318 | -49.9% |
| Equity | 10/15 | €48,757 | €35,311 | -€13,446 | -27.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,165 | €16,719 | -€13,446 | -44.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,187 | €10,187 | = | 0.0% |
| Distributable reserves | 133 | €18,119 | €4,673 | -€13,446 | -74.2% |
| Amounts payable | 17/49 | €24,057 | €1,186 | -€22,871 | -95.1% |
| Amounts payable within one year | 42/48 | €24,057 | €1,186 | -€22,871 | -95.1% |
| Trade debts | 44 | €23,023 | €886 | -€22,137 | -96.2% |
| Suppliers | 440/4 | €23,023 | €886 | -€22,137 | -96.2% |
| Advances received on contracts in progress | 46 | €900 | - | -€900 | |
| Taxes, remuneration and social security | 45 | €134 | €300 | +€166 | +124% |
| Taxes | 450/3 | €134 | - | -€134 | |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,039 | €926 | -€1,112 | -54.6% |
| Other operating charges | 640/8 | €1,294 | €2,171 | +€877 | +67.8% |
| Gross operating margin | 9900 | -€25,160 | -€11,084 | +€14,075 | +55.9% |
| Operating profit (loss) | 9901 | -€28,492 | -€14,182 | +€14,310 | +50.2% |
| Financial income | 75/76B | €1,098 | €1,025 | -€73 | -6.6% |
| Recurring financial income | 75 | €1,098 | €1,025 | -€73 | -6.6% |
| Financial charges | 65/66B | €145 | €150 | +€5 | +3.5% |
| Recurring financial charges | 65 | €145 | €150 | +€5 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,539 | -€13,307 | +€14,232 | +51.7% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€27,671 | -€13,446 | +€14,224 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,671 | -€13,446 | +€14,224 | +51.4% |
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 29 October 2026 via checked.be.