BATIPERL: what changed
Two fiscal 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.
BATIPERL
Largest movements
- Receivables within one year -€95,915
down €95,915 (-28.5%), from €336,249 to €240,334
of which Other amounts receivable: -€131,466
- Stocks and contracts -€5,887
down €5,887 (-74.5%), from €7,900 to €2,013
- Reserves -€128,691
down €128,691 (-46.5%), from €276,759 to €148,068
of which Non-distributable reserves: -€167,128
- Tax, wage and social debts +€28,839
up €28,839 (+205.9%), from €14,009 to €42,848
of which Taxes: +€35,183
- Trade debts +€4,503
up €4,503 (+20.1%), from €22,374 to €26,877
- Gross operating margin -€63,710
down €63,710 (-42.8%), from €148,937 to €85,227
- Staff costs -€60,233
down €60,233 (-79.3%), from €75,920 to €15,687
- Other operating charges +€9,827
up €9,827 (+489.9%), from €2,006 to €11,833
- Taxes +€6,864
up €6,864 (+70.4%), from €9,753 to €16,617
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.
Cash bridge derived
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 | €354,435 | €257,442 | -€96,993 | -27.4% |
| Fixed assets | 21/28 | €2,396 | €5,699 | +€3,303 | +137.9% |
| Intangible fixed assets | 21 | €35 | €0 | -€35 | -100.0% |
| Tangible fixed assets | 22/27 | €960 | €4,298 | +€3,338 | +347.7% |
| Plant, machinery and equipment | 23 | €522 | - | -€522 | |
| Furniture and vehicles | 24 | €439 | €4,298 | +€3,859 | +880.1% |
| Financial fixed assets | 28 | €1,401 | €1,401 | = | 0.0% |
| Current assets | 29/58 | €352,039 | €251,743 | -€100,296 | -28.5% |
| Stocks and contracts in progress | 3 | €7,900 | €2,013 | -€5,887 | -74.5% |
| Stocks | 30/36 | €7,900 | €2,013 | -€5,887 | -74.5% |
| Amounts receivable within one year | 40/41 | €336,249 | €240,334 | -€95,915 | -28.5% |
| Trade receivables | 40 | €133,017 | €168,568 | +€35,551 | +26.7% |
| Other amounts receivable | 41 | €203,232 | €71,766 | -€131,466 | -64.7% |
| Cash at bank and in hand | 54/58 | €5,619 | €4,553 | -€1,066 | -19.0% |
| Deferred charges and accrued income | 490/1 | €2,272 | €4,843 | +€2,572 | +113.2% |
| Total equity and liabilities | 10/49 | €354,435 | €257,442 | -€96,993 | -27.4% |
| Equity | 10/15 | €296,759 | €168,068 | -€128,691 | -43.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €276,759 | €148,068 | -€128,691 | -46.5% |
| Non-distributable reserves | 130/1 | €169,128 | €2,000 | -€167,128 | -98.8% |
| Reserves not available under the articles | 1311 | €169,128 | €2,000 | -€167,128 | -98.8% |
| Distributable reserves | 133 | €107,631 | €146,068 | +€38,437 | +35.7% |
| Amounts payable | 17/49 | €57,676 | €89,374 | +€31,698 | +55.0% |
| Amounts payable within one year | 42/48 | €57,676 | €89,374 | +€31,698 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €2,204 | €2,560 | +€356 | +16.2% |
| Trade debts | 44 | €22,374 | €26,877 | +€4,503 | +20.1% |
| Suppliers | 440/4 | €22,374 | €26,877 | +€4,503 | +20.1% |
| Taxes, remuneration and social security | 45 | €14,009 | €42,848 | +€28,839 | +205.9% |
| Taxes | 450/3 | €4,026 | €39,210 | +€35,183 | +873.8% |
| Remuneration and social security | 454/9 | €9,982 | €3,638 | -€6,344 | -63.6% |
| Other amounts payable | 47/48 | €19,089 | €17,089 | -€2,000 | -10.5% |
| Remuneration, social security and pensions | 62 | €75,920 | €15,687 | -€60,233 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,186 | €971 | -€1,215 | -55.6% |
| Other operating charges | 640/8 | €2,006 | €11,833 | +€9,827 | +489.9% |
| Gross operating margin | 9900 | €148,937 | €85,227 | -€63,710 | -42.8% |
| Operating profit (loss) | 9901 | €68,824 | €56,736 | -€12,088 | -17.6% |
| Financial income | 75/76B | €1 | €13 | +€12 | +2498.0% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +2498.0% |
| Financial charges | 65/66B | €2,704 | €1,695 | -€1,009 | -37.3% |
| Recurring financial charges | 65 | €2,704 | €1,695 | -€1,009 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €66,121 | €55,054 | -€11,067 | -16.7% |
| Income taxes | 67/77 | €9,753 | €16,617 | +€6,864 | +70.4% |
| Profit (loss) for the period | 9904 | €56,367 | €38,437 | -€17,931 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,367 | €38,437 | -€17,931 | -31.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.