BATIRO SERVICES: 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 SERVICES
Largest movements
- Receivables after one year +€150,000
new in 2025: €150,000
- Stocks and contracts -€40,461
down €40,461 (-86.4%), from €46,854 to €6,393
- Cash -€33,833
down €33,833 (-42.9%), from €78,950 to €45,117
mainly Receivables after one year (-€150,000) and Contributions, distributions and other (-€17,535)
- Receivables within one year +€16,931
new in 2025: €16,931
of which Other amounts receivable: +€11,700
- Short-term financial debts +€40,000
new in 2025: €40,000
- Tax, wage and social debts +€22,690
up €22,690 (+350%), from €6,485 to €29,175
of which Taxes: +€17,228
- Reserves +€22,465
up €22,465 (+43.2%), from €51,956 to €74,421
- Current portion of long-term debt +€19,000
up €19,000 (+101%), from €18,836 to €37,836
- Trade debts -€9,979
down €9,979 (-67.8%), from €14,726 to €4,746
- Gross operating margin +€29,644
up €29,644 (+52.4%), from €56,590 to €86,233
- Taxes +€18,397
up €18,397 (+736%), from €2,500 to €20,897
- Financial income +€5,662
up €5,662 (+48,603%), from €12 to €5,674
- Write-downs -€5,350
no longer reported in 2025 (was €5,350)
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 | €129,228 | €222,788 | +€93,560 | +72.4% |
| Fixed assets | 21/28 | €2,951 | €3,324 | +€373 | +12.6% |
| Tangible fixed assets | 22/27 | €701 | €1,074 | +€373 | +53.3% |
| Plant, machinery and equipment | 23 | €64 | - | -€64 | |
| Furniture and vehicles | 24 | €637 | €1,074 | +€437 | +68.7% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €126,277 | €219,464 | +€93,187 | +73.8% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Stocks and contracts in progress | 3 | €46,854 | €6,393 | -€40,461 | -86.4% |
| Stocks | 30/36 | €46,854 | €6,393 | -€40,461 | -86.4% |
| Amounts receivable within one year | 40/41 | - | €16,931 | +€16,931 | |
| Trade receivables | 40 | - | €5,231 | +€5,231 | |
| Other amounts receivable | 41 | - | €11,700 | +€11,700 | |
| Cash at bank and in hand | 54/58 | €78,950 | €45,117 | -€33,833 | -42.9% |
| Deferred charges and accrued income | 490/1 | €473 | €1,023 | +€550 | +116% |
| Total equity and liabilities | 10/49 | €129,228 | €222,788 | +€93,560 | +72.4% |
| Equity | 10/15 | €38,418 | €62,877 | +€24,459 | +63.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,956 | €74,421 | +€22,465 | +43.2% |
| Distributable reserves | 133 | €51,956 | €74,421 | +€22,465 | +43.2% |
| Profit (loss) carried forward | 14 | -€32,138 | -€30,144 | +€1,994 | +6.2% |
| Amounts payable | 17/49 | €90,810 | €159,911 | +€69,101 | +76.1% |
| Amounts payable after more than one year | 17 | €16,950 | €9,293 | -€7,657 | -45.2% |
| Financial debts | 170/4 | €16,950 | €9,293 | -€7,657 | -45.2% |
| Amounts payable within one year | 42/48 | €71,894 | €150,466 | +€78,572 | +109% |
| Current portion of amounts payable after more than one year | 42 | €18,836 | €37,836 | +€19,000 | +101% |
| Financial debts | 43 | - | €40,000 | +€40,000 | |
| Credit institutions | 430/8 | - | €40,000 | +€40,000 | |
| Trade debts | 44 | €14,726 | €4,746 | -€9,979 | -67.8% |
| Suppliers | 440/4 | €14,726 | €4,746 | -€9,979 | -67.8% |
| Taxes, remuneration and social security | 45 | €6,485 | €29,175 | +€22,690 | +350% |
| Taxes | 450/3 | €4,400 | €21,628 | +€17,228 | +392% |
| Remuneration and social security | 454/9 | €2,085 | €7,547 | +€5,463 | +262% |
| Other amounts payable | 47/48 | €31,848 | €38,709 | +€6,861 | +21.5% |
| Accrued charges and deferred income | 492/3 | €1,965 | €151 | -€1,814 | -92.3% |
| Remuneration, social security and pensions | 62 | €23,176 | €22,360 | -€816 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,501 | €659 | -€842 | -56.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,350 | - | -€5,350 | |
| Other operating charges | 640/8 | €690 | €201 | -€489 | -70.9% |
| Gross operating margin | 9900 | €56,590 | €86,233 | +€29,644 | +52.4% |
| Operating profit (loss) | 9901 | €25,872 | €63,013 | +€37,141 | +144% |
| Financial income | 75/76B | €12 | €5,674 | +€5,662 | +48,603% |
| Recurring financial income | 75 | €12 | €5,674 | +€5,662 | +48,603% |
| Financial charges | 65/66B | €5,975 | €5,796 | -€180 | -3.0% |
| Recurring financial charges | 65 | €5,975 | €5,796 | -€180 | -3.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €19,909 | €62,891 | +€42,983 | +216% |
| Income taxes | 67/77 | €2,500 | €20,897 | +€18,397 | +736% |
| Profit (loss) for the period | 9904 | €17,409 | €41,994 | +€24,585 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €17,409 | €41,994 | +€24,585 | +141% |
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 15 October 2026 via checked.be.