BATIMANS: 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.
BATIMANS
Largest movements
- Tangible fixed assets -€408,402
down €408,402 (-20.1%), from €2.0m to €1.6m
of which Land and buildings: -€433,281
- Receivables after one year -€236,000
down €236,000 (-100%), from €236,000 to €0
- Receivables within one year +€48,917
up €48,917 (+76.8%), from €63,733 to €112,649
of which Trade receivables: +€68,518
- Deferred charges and accrued income -€24,194
down €24,194 (-90.0%), from €26,889 to €2,694
- Other debts -€671,220
down €671,220 (-64.0%), from €1.0m to €377,462
- Profit (loss) carried forward +€514,192
up €514,192, from -€133,171 to €381,021
- Short-term financial debts -€220,870
down €220,870 (-100%), from €220,870 to €0
- Debts after one year -€142,437
down €142,437 (-22.5%), from €633,437 to €491,000
- Reserves -€58,589
down €58,589 (-33.5%), from €175,154 to €116,565
of which Distributable reserves: -€56,000
- Financial income +€412,750
up €412,750 (+4,005%), from €10,307 to €423,056
of which Non-recurring financial income: +€423,029
- Gross operating margin +€221,650
up €221,650 (+565%), from €39,199 to €260,849
- Financial charges -€55,509
down €55,509 (-75.0%), from €74,045 to €18,537
- Other operating charges +€3,228
up €3,228 (+21.9%), from €14,760 to €17,988
- Depreciation +€2,865
up €2,865 (+3.9%), from €73,098 to €75,963
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 | €2,363,895 | €1,741,465 | -€622,430 | -26.3% |
| Fixed assets | 21/28 | €2,028,787 | €1,620,384 | -€408,403 | -20.1% |
| Tangible fixed assets | 22/27 | €2,028,786 | €1,620,384 | -€408,402 | -20.1% |
| Land and buildings | 22 | €2,008,630 | €1,575,349 | -€433,281 | -21.6% |
| Plant, machinery and equipment | 23 | €13,452 | €34,906 | +€21,454 | +159% |
| Furniture and vehicles | 24 | €6,704 | €10,130 | +€3,426 | +51.1% |
| Financial fixed assets | 28 | €1 | €0 | -€1 | -100% |
| Current assets | 29/58 | €335,108 | €121,081 | -€214,028 | -63.9% |
| Amounts receivable after more than one year | 29 | €236,000 | €0 | -€236,000 | -100% |
| Other amounts receivable | 291 | €236,000 | €0 | -€236,000 | -100% |
| Amounts receivable within one year | 40/41 | €63,733 | €112,649 | +€48,917 | +76.8% |
| Trade receivables | 40 | €9,030 | €77,548 | +€68,518 | +759% |
| Other amounts receivable | 41 | €54,702 | €35,101 | -€19,602 | -35.8% |
| Cash at bank and in hand | 54/58 | €8,487 | €5,737 | -€2,750 | -32.4% |
| Deferred charges and accrued income | 490/1 | €26,889 | €2,694 | -€24,194 | -90.0% |
| Total equity and liabilities | 10/49 | €2,363,895 | €1,741,465 | -€622,430 | -26.3% |
| Equity | 10/15 | €297,363 | €752,966 | +€455,603 | +153% |
| Contributions | 10/11 | €255,380 | €255,380 | = | 0.0% |
| Reserves | 13 | €175,154 | €116,565 | -€58,589 | -33.5% |
| Tax-exempt reserves | 132 | €42,095 | €39,506 | -€2,589 | -6.2% |
| Distributable reserves | 133 | €133,059 | €77,059 | -€56,000 | -42.1% |
| Profit (loss) carried forward | 14 | -€133,171 | €381,021 | +€514,192 | |
| Provisions and deferred taxes | 16 | €14,032 | €13,169 | -€863 | -6.2% |
| Deferred taxes | 168 | €14,032 | €13,169 | -€863 | -6.2% |
| Amounts payable | 17/49 | €2,052,500 | €975,331 | -€1.1m | -52.5% |
| Amounts payable after more than one year | 17 | €633,437 | €491,000 | -€142,437 | -22.5% |
| Financial debts | 170/4 | €633,437 | €491,000 | -€142,437 | -22.5% |
| Amounts payable within one year | 42/48 | €1,379,143 | €428,030 | -€951,113 | -69.0% |
| Current portion of amounts payable after more than one year | 42 | €48,519 | €0 | -€48,519 | -100% |
| Financial debts | 43 | €220,870 | €0 | -€220,870 | -100% |
| Credit institutions | 430/8 | €220,870 | €0 | -€220,870 | -100% |
| Trade debts | 44 | €52,903 | €47,400 | -€5,503 | -10.4% |
| Suppliers | 440/4 | €52,903 | €47,400 | -€5,503 | -10.4% |
| Taxes, remuneration and social security | 45 | €8,168 | €3,168 | -€5,000 | -61.2% |
| Taxes | 450/3 | €4,074 | €108 | -€3,966 | -97.3% |
| Remuneration and social security | 454/9 | €4,094 | €3,060 | -€1,034 | -25.3% |
| Other amounts payable | 47/48 | €1,048,682 | €377,462 | -€671,220 | -64.0% |
| Accrued charges and deferred income | 492/3 | €39,921 | €56,301 | +€16,379 | +41.0% |
| Non-recurring operating income | 76A | - | €6,150 | +€6,150 | |
| Remuneration, social security and pensions | 62 | €18,238 | €20,906 | +€2,669 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,098 | €75,963 | +€2,865 | +3.9% |
| Other operating charges | 640/8 | €14,760 | €17,988 | +€3,228 | +21.9% |
| Non-recurring operating charges | 66A | €4,871 | €39,502 | +€34,632 | +711% |
| Gross operating margin | 9900 | €39,199 | €260,849 | +€221,650 | +565% |
| Operating profit (loss) | 9901 | -€71,768 | €106,489 | +€178,256 | |
| Financial income | 75/76B | €10,307 | €423,056 | +€412,750 | +4,005% |
| Recurring financial income | 75 | €10,307 | €27 | -€10,280 | -99.7% |
| Non-recurring financial income | 76B | - | €423,029 | +€423,029 | |
| Financial charges | 65/66B | €74,045 | €18,537 | -€55,509 | -75.0% |
| Recurring financial charges | 65 | €74,045 | €18,537 | -€55,509 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | -€135,506 | €511,009 | +€646,515 | |
| Transfer from deferred taxes | 780 | €6,520 | €1,520 | -€5,000 | -76.7% |
| Transfer to deferred taxes | 680 | - | €657 | +€657 | |
| Income taxes | 67/77 | €296 | €269 | -€27 | -9.3% |
| Profit (loss) for the period | 9904 | -€129,282 | €511,603 | +€640,885 | |
| Transfer from tax-exempt reserves | 789 | €1,973 | €4,561 | +€2,588 | +131% |
| Transfer to tax-exempt reserves | 689 | €5,862 | €1,972 | -€3,890 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€133,172 | €514,192 | +€647,363 |
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 21 October 2026 via checked.be.