BATIREMA: 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.
BATIREMA
Largest movements
- Receivables within one year +€19,236
up €19,236 (+310%), from €6,204 to €25,440
of which Other amounts receivable: +€13,664
- Tangible fixed assets -€5,246
down €5,246 (-51.0%), from €10,277 to €5,031
- Stocks and contracts -€3,750
no longer reported in 2025 (was €3,750)
- Cash +€3,106
up €3,106 (+7,094%), from €44 to €3,150
mainly Net result for the year (+€22,892) and Trade debts (+€5,298)
- Deferred charges and accrued income +€1,170
new in 2025: €1,170
- Profit (loss) carried forward +€22,892
up €22,892 (+45.3%), from -€50,531 to -€27,639
- Tax, wage and social debts -€5,785
down €5,785 (-39.8%), from €14,539 to €8,753
of which Taxes: -€3,586
- Debts after one year -€5,764
no longer reported in 2025 (was €5,764)
- Trade debts +€5,298
up €5,298 (+33.8%), from €15,669 to €20,967
- Other debts -€2,211
no longer reported in 2025 (was €2,211)
- Gross operating margin +€25,316
up €25,316 (+31.3%), from €80,896 to €106,212
- Staff costs +€2,429
up €2,429 (+3.3%), from €73,298 to €75,727
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 | €20,829 | €35,345 | +€14,516 | +69.7% |
| Fixed assets | 21/28 | €10,831 | €5,585 | -€5,246 | -48.4% |
| Tangible fixed assets | 22/27 | €10,277 | €5,031 | -€5,246 | -51.0% |
| Furniture and vehicles | 24 | €10,277 | €5,031 | -€5,246 | -51.0% |
| Financial fixed assets | 28 | €554 | €554 | = | 0.0% |
| Current assets | 29/58 | €9,998 | €29,760 | +€19,762 | +198% |
| Stocks and contracts in progress | 3 | €3,750 | - | -€3,750 | |
| Contracts in progress | 37 | €3,750 | - | -€3,750 | |
| Amounts receivable within one year | 40/41 | €6,204 | €25,440 | +€19,236 | +310% |
| Trade receivables | 40 | €6,204 | €11,776 | +€5,572 | +89.8% |
| Other amounts receivable | 41 | - | €13,664 | +€13,664 | |
| Cash at bank and in hand | 54/58 | €44 | €3,150 | +€3,106 | +7,094% |
| Deferred charges and accrued income | 490/1 | - | €1,170 | +€1,170 | |
| Total equity and liabilities | 10/49 | €20,829 | €35,345 | +€14,516 | +69.7% |
| Equity | 10/15 | -€23,031 | -€139 | +€22,892 | +99.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,531 | -€27,639 | +€22,892 | +45.3% |
| Amounts payable | 17/49 | €43,860 | €35,484 | -€8,376 | -19.1% |
| Amounts payable after more than one year | 17 | €5,764 | - | -€5,764 | |
| Financial debts | 170/4 | €5,764 | - | -€5,764 | |
| Amounts payable within one year | 42/48 | €38,096 | €35,484 | -€2,613 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €5,678 | €5,764 | +€86 | +1.5% |
| Trade debts | 44 | €15,669 | €20,967 | +€5,298 | +33.8% |
| Suppliers | 440/4 | €15,669 | €20,967 | +€5,298 | +33.8% |
| Taxes, remuneration and social security | 45 | €14,539 | €8,753 | -€5,785 | -39.8% |
| Taxes | 450/3 | €4,158 | €571 | -€3,586 | -86.3% |
| Remuneration and social security | 454/9 | €10,381 | €8,182 | -€2,199 | -21.2% |
| Other amounts payable | 47/48 | €2,211 | - | -€2,211 | |
| Remuneration, social security and pensions | 62 | €73,298 | €75,727 | +€2,429 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,246 | €5,246 | = | 0.0% |
| Other operating charges | 640/8 | €1,730 | €940 | -€791 | -45.7% |
| Gross operating margin | 9900 | €80,896 | €106,212 | +€25,316 | +31.3% |
| Operating profit (loss) | 9901 | €622 | €24,299 | +€23,678 | +3,809% |
| Financial income | 75/76B | €876 | €286 | -€590 | -67.4% |
| Recurring financial income | 75 | €876 | €286 | -€590 | -67.4% |
| Financial charges | 65/66B | €1,028 | €1,693 | +€666 | +64.8% |
| Recurring financial charges | 65 | €1,028 | €1,693 | +€666 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €471 | €22,892 | +€22,422 | +4,765% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | €470 | €22,892 | +€22,422 | +4,770% |
| Profit (loss) for the period to be appropriated | 9905 | €470 | €22,892 | +€22,422 | +4,770% |
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.