BATIPROS: 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.
BATIPROS
Largest movements
- Receivables within one year +€172,165
up €172,165 (+77.1%), from €223,199 to €395,364
of which Trade receivables: +€188,492
- Tangible fixed assets +€27,993
up €27,993 (+11.3%), from €247,556 to €275,549
of which Furniture and vehicles: +€32,005
- Cash +€18,127
up €18,127 (+71.6%), from €25,301 to €43,428
mainly Short-term financial debts (+€117,983) and Trade debts (+€117,737)
- Deferred charges and accrued income +€8,903
up €8,903 (+448.1%), from €1,987 to €10,889
- Short-term financial debts +€117,983
up €117,983 (+393.6%), from €29,972 to €147,955
- Trade debts +€117,737
up €117,737 (+157.2%), from €74,916 to €192,653
- Tax, wage and social debts +€44,153
up €44,153 (+339.7%), from €12,997 to €57,150
of which Taxes: +€35,565
- Current portion of long-term debt -€18,586
down €18,586 (-26.5%), from €70,036 to €51,450
- Debts after one year -€14,204
down €14,204 (-28.7%), from €49,559 to €35,355
- Gross operating margin +€80,274
up €80,274 (+19.5%), from €411,215 to €491,489
- Staff costs +€65,040
up €65,040 (+22.5%), from €289,093 to €354,133
- Taxes +€8,997
up €8,997 (+106.9%), from €8,419 to €17,416
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 | €499,543 | €726,730 | +€227,188 | +45.5% |
| Fixed assets | 21/28 | €249,056 | €277,049 | +€27,993 | +11.2% |
| Tangible fixed assets | 22/27 | €247,556 | €275,549 | +€27,993 | +11.3% |
| Land and buildings | 22 | €123,505 | €113,213 | -€10,292 | -8.3% |
| Plant, machinery and equipment | 23 | €15,211 | €21,490 | +€6,280 | +41.3% |
| Furniture and vehicles | 24 | €108,840 | €140,845 | +€32,005 | +29.4% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €250,486 | €449,681 | +€199,195 | +79.5% |
| Amounts receivable within one year | 40/41 | €223,199 | €395,364 | +€172,165 | +77.1% |
| Trade receivables | 40 | €202,662 | €391,154 | +€188,492 | +93.0% |
| Other amounts receivable | 41 | €20,537 | €4,210 | -€16,327 | -79.5% |
| Cash at bank and in hand | 54/58 | €25,301 | €43,428 | +€18,127 | +71.6% |
| Deferred charges and accrued income | 490/1 | €1,987 | €10,889 | +€8,903 | +448.1% |
| Total equity and liabilities | 10/49 | €499,543 | €726,730 | +€227,188 | +45.5% |
| Equity | 10/15 | €208,162 | €196,678 | -€11,484 | -5.5% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €163,037 | €151,554 | -€11,484 | -7.0% |
| Distributable reserves | 133 | €163,037 | €151,554 | -€11,484 | -7.0% |
| Profit (loss) carried forward | 14 | €9,085 | €9,085 | = | 0.0% |
| Investment grants | 15 | €14,040 | €14,040 | = | 0.0% |
| Amounts payable | 17/49 | €291,380 | €530,052 | +€238,672 | +81.9% |
| Amounts payable after more than one year | 17 | €49,559 | €35,355 | -€14,204 | -28.7% |
| Financial debts | 170/4 | €49,559 | €35,355 | -€14,204 | -28.7% |
| Amounts payable within one year | 42/48 | €241,822 | €494,697 | +€252,876 | +104.6% |
| Current portion of amounts payable after more than one year | 42 | €70,036 | €51,450 | -€18,586 | -26.5% |
| Financial debts | 43 | €29,972 | €147,955 | +€117,983 | +393.6% |
| Credit institutions | 430/8 | €29,972 | €147,955 | +€117,983 | +393.6% |
| Trade debts | 44 | €74,916 | €192,653 | +€117,737 | +157.2% |
| Suppliers | 440/4 | €74,916 | €192,653 | +€117,737 | +157.2% |
| Taxes, remuneration and social security | 45 | €12,997 | €57,150 | +€44,153 | +339.7% |
| Taxes | 450/3 | - | €35,565 | +€35,565 | |
| Remuneration and social security | 454/9 | €12,997 | €21,585 | +€8,588 | +66.1% |
| Other amounts payable | 47/48 | €53,901 | €45,490 | -€8,411 | -15.6% |
| Remuneration, social security and pensions | 62 | €289,093 | €354,133 | +€65,040 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,960 | €45,054 | -€4,906 | -9.8% |
| Other operating charges | 640/8 | €17,157 | €13,865 | -€3,293 | -19.2% |
| Non-recurring operating charges | 66A | €2,079 | - | -€2,079 | |
| Gross operating margin | 9900 | €411,215 | €491,489 | +€80,274 | +19.5% |
| Operating profit (loss) | 9901 | €52,926 | €78,438 | +€25,512 | +48.2% |
| Financial income | 75/76B | €1,186 | €1,499 | +€314 | +26.4% |
| Recurring financial income | 75 | €1,186 | €1,499 | +€314 | +26.4% |
| Financial charges | 65/66B | €15,768 | €14,686 | -€1,082 | -6.9% |
| Recurring financial charges | 65 | €15,768 | €14,686 | -€1,082 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €38,344 | €65,251 | +€26,907 | +70.2% |
| Income taxes | 67/77 | €8,419 | €17,416 | +€8,997 | +106.9% |
| Profit (loss) for the period | 9904 | €29,924 | €47,834 | +€17,910 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,924 | €47,834 | +€17,910 | +59.9% |
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 8 October 2026 via checked.be.