BATIMASSA: 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.
BATIMASSA
Largest movements
- Tangible fixed assets -€86,359
down €86,359 (-43.2%), from €200,070 to €113,711
of which Furniture and vehicles: -€83,657
- Cash -€11,171
down €11,171 (-79.6%), from €14,027 to €2,856
mainly Current portion of long-term debt (-€49,586) and Accrued charges and deferred income (-€32,843)
- Receivables within one year +€6,273
up €6,273 (+9.0%), from €69,847 to €76,120
of which Other amounts receivable: +€6,884
- Current portion of long-term debt -€49,586
down €49,586 (-67.5%), from €73,477 to €23,891
- Accrued charges and deferred income -€32,843
down €32,843 (-73.7%), from €44,553 to €11,710
- Debts after one year -€23,891
down €23,891 (-28.8%), from €82,860 to €58,969
- Trade debts +€8,390
up €8,390 (+28.7%), from €29,272 to €37,662
- Tax, wage and social debts +€7,744
up €7,744 (+199%), from €3,900 to €11,644
of which Remuneration and social security: +€5,506
- Staff costs -€13,419
down €13,419 (-18.3%), from €73,298 to €59,879
- Other operating charges +€13,042
up €13,042 (+490%), from €2,663 to €15,706
- Gross operating margin +€11,027
up €11,027 (+10.1%), from €109,120 to €120,147
- Depreciation +€9,827
up €9,827 (+36.1%), from €27,205 to €37,033
- Financial charges +€1,383
up €1,383 (+32.7%), from €4,229 to €5,613
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 | €328,967 | €239,435 | -€89,532 | -27.2% |
| Fixed assets | 21/28 | €203,767 | €119,132 | -€84,635 | -41.5% |
| Intangible fixed assets | 21 | - | €1,724 | +€1,724 | |
| Tangible fixed assets | 22/27 | €200,070 | €113,711 | -€86,359 | -43.2% |
| Plant, machinery and equipment | 23 | €10,507 | €7,806 | -€2,701 | -25.7% |
| Furniture and vehicles | 24 | €189,562 | €105,905 | -€83,657 | -44.1% |
| Financial fixed assets | 28 | €3,698 | €3,698 | = | 0.0% |
| Current assets | 29/58 | €125,200 | €120,302 | -€4,898 | -3.9% |
| Stocks and contracts in progress | 3 | €41,326 | €41,326 | = | 0.0% |
| Stocks | 30/36 | €41,326 | €41,326 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €69,847 | €76,120 | +€6,273 | +9.0% |
| Trade receivables | 40 | €58,618 | €58,007 | -€611 | -1.0% |
| Other amounts receivable | 41 | €11,229 | €18,113 | +€6,884 | +61.3% |
| Cash at bank and in hand | 54/58 | €14,027 | €2,856 | -€11,171 | -79.6% |
| Total equity and liabilities | 10/49 | €328,967 | €239,435 | -€89,532 | -27.2% |
| Equity | 10/15 | €94,599 | €95,559 | +€960 | +1.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,599 | €91,559 | +€960 | +1.1% |
| Amounts payable | 17/49 | €234,368 | €143,876 | -€90,492 | -38.6% |
| Amounts payable after more than one year | 17 | €82,860 | €58,969 | -€23,891 | -28.8% |
| Financial debts | 170/4 | €82,860 | €58,969 | -€23,891 | -28.8% |
| Amounts payable within one year | 42/48 | €106,955 | €73,197 | -€33,758 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €73,477 | €23,891 | -€49,586 | -67.5% |
| Trade debts | 44 | €29,272 | €37,662 | +€8,390 | +28.7% |
| Suppliers | 440/4 | €29,272 | €37,662 | +€8,390 | +28.7% |
| Taxes, remuneration and social security | 45 | €3,900 | €11,644 | +€7,744 | +199% |
| Taxes | 450/3 | €1,281 | €3,518 | +€2,238 | +175% |
| Remuneration and social security | 454/9 | €2,619 | €8,126 | +€5,506 | +210% |
| Other amounts payable | 47/48 | €306 | €0 | -€306 | -100% |
| Accrued charges and deferred income | 492/3 | €44,553 | €11,710 | -€32,843 | -73.7% |
| Remuneration, social security and pensions | 62 | €73,298 | €59,879 | -€13,419 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,205 | €37,033 | +€9,827 | +36.1% |
| Other operating charges | 640/8 | €2,663 | €15,706 | +€13,042 | +490% |
| Gross operating margin | 9900 | €109,120 | €120,147 | +€11,027 | +10.1% |
| Operating profit (loss) | 9901 | €5,953 | €7,530 | +€1,577 | +26.5% |
| Financial income | 75/76B | €1,329 | €560 | -€768 | -57.8% |
| Recurring financial income | 75 | €1,329 | €560 | -€768 | -57.8% |
| Financial charges | 65/66B | €4,229 | €5,613 | +€1,383 | +32.7% |
| Recurring financial charges | 65 | €4,229 | €5,613 | +€1,383 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €3,052 | €2,477 | -€575 | -18.8% |
| Income taxes | 67/77 | €1,102 | €1,517 | +€415 | +37.6% |
| Profit (loss) for the period | 9904 | €1,950 | €960 | -€990 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,950 | €960 | -€990 | -50.8% |
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 14 October 2026 via checked.be.