BATIOT ARCHITECTURE: 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.
BATIOT ARCHITECTURE
Largest movements
- Cash +€78,198
up €78,198 (+122%), from €64,051 to €142,249
mainly Depreciation (+€36,631) and Net result for the year (+€34,715)
- Tangible fixed assets -€35,261
down €35,261 (-8.5%), from €415,711 to €380,450
of which Plant, machinery and equipment: -€21,463
- Receivables within one year -€21,749
down €21,749 (-32.3%), from €67,250 to €45,500
of which Other amounts receivable: -€10,933
- Reserves +€34,715
up €34,715 (+20.6%), from €168,562 to €203,278
of which Distributable reserves: +€34,715
- Debts after one year -€26,768
down €26,768 (-10.7%), from €249,123 to €222,355
- Trade debts +€15,881
up €15,881 (+110%), from €14,451 to €30,332
- Gross operating margin +€49,533
up €49,533 (+106%), from €46,784 to €96,317
- Taxes +€12,933
up €12,933 (+789%), from €1,640 to €14,573
- Other operating charges +€2,840
up €2,840 (+87.4%), from €3,250 to €6,090
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 | €548,593 | €570,087 | +€21,495 | +3.9% |
| Fixed assets | 21/28 | €417,292 | €381,661 | -€35,631 | -8.5% |
| Intangible fixed assets | 21 | €1,457 | €1,087 | -€370 | -25.4% |
| Tangible fixed assets | 22/27 | €415,711 | €380,450 | -€35,261 | -8.5% |
| Land and buildings | 22 | €275,645 | €266,482 | -€9,163 | -3.3% |
| Plant, machinery and equipment | 23 | €126,158 | €104,695 | -€21,463 | -17.0% |
| Furniture and vehicles | 24 | €13,544 | €8,957 | -€4,587 | -33.9% |
| Other tangible fixed assets | 26 | €364 | €315 | -€48 | -13.3% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €131,301 | €188,426 | +€57,125 | +43.5% |
| Amounts receivable within one year | 40/41 | €67,250 | €45,500 | -€21,749 | -32.3% |
| Trade receivables | 40 | €38,889 | €28,073 | -€10,816 | -27.8% |
| Other amounts receivable | 41 | €28,360 | €17,427 | -€10,933 | -38.6% |
| Cash at bank and in hand | 54/58 | €64,051 | €142,249 | +€78,198 | +122% |
| Deferred charges and accrued income | 490/1 | - | €677 | +€677 | |
| Total equity and liabilities | 10/49 | €548,593 | €570,087 | +€21,495 | +3.9% |
| Equity | 10/15 | €177,333 | €212,048 | +€34,715 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €168,562 | €203,278 | +€34,715 | +20.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €166,702 | €201,418 | +€34,715 | +20.8% |
| Profit (loss) carried forward | 14 | €2,570 | €2,570 | = | 0.0% |
| Amounts payable | 17/49 | €371,260 | €358,039 | -€13,221 | -3.6% |
| Amounts payable after more than one year | 17 | €249,123 | €222,355 | -€26,768 | -10.7% |
| Financial debts | 170/4 | €249,123 | €222,355 | -€26,768 | -10.7% |
| Amounts payable within one year | 42/48 | €122,047 | €135,685 | +€13,638 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €26,361 | €26,768 | +€407 | +1.5% |
| Trade debts | 44 | €14,451 | €30,332 | +€15,881 | +110% |
| Suppliers | 440/4 | €14,451 | €30,332 | +€15,881 | +110% |
| Taxes, remuneration and social security | 45 | €4,324 | €6,819 | +€2,495 | +57.7% |
| Taxes | 450/3 | €4,324 | €6,819 | +€2,495 | +57.7% |
| Other amounts payable | 47/48 | €76,911 | €71,766 | -€5,145 | -6.7% |
| Accrued charges and deferred income | 492/3 | €90 | - | -€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,556 | €36,631 | +€75 | +0.2% |
| Other operating charges | 640/8 | €3,250 | €6,090 | +€2,840 | +87.4% |
| Gross operating margin | 9900 | €46,784 | €96,317 | +€49,533 | +106% |
| Operating profit (loss) | 9901 | €6,978 | €53,596 | +€46,618 | +668% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €4,499 | €4,340 | -€159 | -3.5% |
| Recurring financial charges | 65 | €4,499 | €4,340 | -€159 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €2,480 | €49,288 | +€46,808 | +1,888% |
| Income taxes | 67/77 | €1,640 | €14,573 | +€12,933 | +789% |
| Profit (loss) for the period | 9904 | €840 | €34,715 | +€33,875 | +4,033% |
| Profit (loss) for the period to be appropriated | 9905 | €840 | €34,715 | +€33,875 | +4,033% |
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 17 October 2026 via checked.be.