BATIRO: 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.
BATIRO
Largest movements
- Receivables within one year +€45,688
up €45,688 (+30.5%), from €149,756 to €195,444
of which Other amounts receivable: +€37,358
- Cash -€33,951
down €33,951 (-94.1%), from €36,074 to €2,123
mainly Receivables within one year (-€45,688) and Tax, wage and social debts (-€6,789)
- Profit (loss) carried forward +€9,390
up €9,390 (+14.2%), from €66,340 to €75,730
- Trade debts +€7,596
up €7,596 (+7.6%), from €99,845 to €107,441
of which Bills of exchange payable: +€16,135
- Tax, wage and social debts -€6,789
down €6,789 (-48.9%), from €13,884 to €7,095
of which Remuneration and social security: -€6,133
- Purchases and services -€83,171
down €83,171 (-23.8%), from €348,881 to €265,710
- Turnover -€80,086
down €80,086 (-21.9%), from €365,053 to €284,967
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,130 | €198,327 | +€9,197 | +4.9% |
| Fixed assets | 21/28 | €2,413 | €759 | -€1,654 | -68.5% |
| Tangible fixed assets | 22/27 | €2,413 | €759 | -€1,654 | -68.5% |
| Furniture and vehicles | 24 | €2,413 | €759 | -€1,654 | -68.5% |
| Current assets | 29/58 | €186,717 | €197,567 | +€10,851 | +5.8% |
| Amounts receivable within one year | 40/41 | €149,756 | €195,444 | +€45,688 | +30.5% |
| Trade receivables | 40 | €120,356 | €128,687 | +€8,331 | +6.9% |
| Other amounts receivable | 41 | €29,400 | €66,758 | +€37,358 | +127% |
| Cash at bank and in hand | 54/58 | €36,074 | €2,123 | -€33,951 | -94.1% |
| Deferred charges and accrued income | 490/1 | €887 | - | -€887 | |
| Total equity and liabilities | 10/49 | €189,130 | €198,327 | +€9,197 | +4.9% |
| Equity | 10/15 | €74,400 | €83,790 | +€9,390 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,340 | €75,730 | +€9,390 | +14.2% |
| Amounts payable | 17/49 | €114,729 | €114,536 | -€193 | -0.2% |
| Amounts payable within one year | 42/48 | €114,729 | €114,536 | -€193 | -0.2% |
| Trade debts | 44 | €99,845 | €107,441 | +€7,596 | +7.6% |
| Suppliers | 440/4 | €21,921 | €13,382 | -€8,539 | -39.0% |
| Bills of exchange payable | 441 | €77,924 | €94,059 | +€16,135 | +20.7% |
| Taxes, remuneration and social security | 45 | €13,884 | €7,095 | -€6,789 | -48.9% |
| Taxes | 450/3 | €7,751 | €7,095 | -€656 | -8.5% |
| Remuneration and social security | 454/9 | €6,133 | - | -€6,133 | |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Turnover | 70 | €365,053 | €284,967 | -€80,086 | -21.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €348,881 | €265,710 | -€83,171 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €1,654 | +€429 | +35.0% |
| Other operating charges | 640/8 | €2,736 | €2,728 | -€8 | -0.3% |
| Gross operating margin | 9900 | €16,173 | €19,257 | +€3,085 | +19.1% |
| Operating profit (loss) | 9901 | €12,212 | €14,876 | +€2,664 | +21.8% |
| Financial income | 75/76B | €3,116 | - | -€3,116 | |
| Recurring financial income | 75 | €3,116 | - | -€3,116 | |
| Non-recurring financial income | 76B | €3,116 | - | -€3,116 | |
| Financial charges | 65/66B | €4,879 | €1,557 | -€3,321 | -68.1% |
| Recurring financial charges | 65 | €1,390 | €1,557 | +€167 | +12.0% |
| Non-recurring financial charges | 66B | €3,489 | - | -€3,489 | |
| Profit (loss) for the period before taxes | 9903 | €10,449 | €13,319 | +€2,869 | +27.5% |
| Income taxes | 67/77 | €3,257 | €3,929 | +€672 | +20.6% |
| Profit (loss) for the period | 9904 | €7,192 | €9,390 | +€2,198 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,192 | €9,390 | +€2,198 | +30.6% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.