BATIPOINT: 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.
BATIPOINT
Largest movements
- Tangible fixed assets +€112,458
up €112,458 (+49.4%), from €227,600 to €340,059
- Cash +€5,554
up €5,554 (+1969.3%), from €282 to €5,836
mainly Debts after one year (+€191,019) and Depreciation (+€26,422)
- Debts after one year +€191,019
up €191,019 (+175.2%), from €109,012 to €300,031
- Other debts -€76,343
down €76,343 (-32.8%), from €232,870 to €156,527
- Current portion of long-term debt +€8,482
up €8,482 (+43.4%), from €19,555 to €28,037
- Profit (loss) carried forward -€5,752
down €5,752 (-3.8%), from -€150,896 to -€156,648
- Gross operating margin +€7,406
up €7,406 (+35.0%), from €21,188 to €28,593
- Depreciation +€2,435
up €2,435 (+10.2%), from €23,987 to €26,422
- Financial charges +€972
up €972 (+19.3%), from €5,037 to €6,009
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 | €229,141 | €347,194 | +€118,053 | +51.5% |
| Fixed assets | 21/28 | €227,600 | €340,059 | +€112,458 | +49.4% |
| Tangible fixed assets | 22/27 | €227,600 | €340,059 | +€112,458 | +49.4% |
| Land and buildings | 22 | €227,600 | €340,059 | +€112,458 | +49.4% |
| Current assets | 29/58 | €1,541 | €7,136 | +€5,595 | +363.1% |
| Cash at bank and in hand | 54/58 | €282 | €5,836 | +€5,554 | +1969.3% |
| Deferred charges and accrued income | 490/1 | €1,259 | €1,299 | +€41 | +3.2% |
| Total equity and liabilities | 10/49 | €229,141 | €347,194 | +€118,053 | +51.5% |
| Equity | 10/15 | -€132,296 | -€138,048 | -€5,752 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,896 | -€156,648 | -€5,752 | -3.8% |
| Amounts payable | 17/49 | €361,437 | €485,242 | +€123,806 | +34.3% |
| Amounts payable after more than one year | 17 | €109,012 | €300,031 | +€191,019 | +175.2% |
| Financial debts | 170/4 | €109,012 | €300,031 | +€191,019 | +175.2% |
| Amounts payable within one year | 42/48 | €252,425 | €184,564 | -€67,861 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €19,555 | €28,037 | +€8,482 | +43.4% |
| Other amounts payable | 47/48 | €232,870 | €156,527 | -€76,343 | -32.8% |
| Accrued charges and deferred income | 492/3 | - | €647 | +€647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,987 | €26,422 | +€2,435 | +10.2% |
| Other operating charges | 640/8 | €1,858 | €1,915 | +€57 | +3.0% |
| Gross operating margin | 9900 | €21,188 | €28,593 | +€7,406 | +35.0% |
| Operating profit (loss) | 9901 | -€4,657 | €257 | +€4,914 | |
| Financial charges | 65/66B | €5,037 | €6,009 | +€972 | +19.3% |
| Recurring financial charges | 65 | €5,037 | €6,009 | +€972 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,694 | -€5,752 | +€3,942 | +40.7% |
| Profit (loss) for the period | 9904 | -€9,694 | -€5,752 | +€3,942 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,694 | -€5,752 | +€3,942 | +40.7% |
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 10 October 2026 via checked.be.