BATIROOMS: 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.
BATIROOMS
Largest movements
- Cash +€125,571
up €125,571 (+31.9%), from €393,139 to €518,710
mainly Net result for the year (+€179,862) and Other debts (+€40,297)
- Tangible fixed assets +€20,407
up €20,407 (+44.8%), from €45,532 to €65,939
of which Furniture and vehicles: +€16,359
- Deferred charges and accrued income +€7,510
up €7,510 (+127.5%), from €5,890 to €13,400
- Profit (loss) carried forward +€56,862
up €56,862 (+38.8%), from €146,663 to €203,525
- Other debts +€40,297
up €40,297 (+48.7%), from €82,806 to €123,104
- Trade debts +€21,666
up €21,666 (+7194.5%), from €301 to €21,967
- Short-term financial debts +€15,832
up €15,832 (+145.2%), from €10,903 to €26,735
- Advances received +€8,158
up €8,158 (+5.4%), from €150,279 to €158,436
- Gross operating margin +€156,899
up €156,899 (+49.9%), from €314,560 to €471,459
- Staff costs +€77,833
up €77,833 (+52.2%), from €149,184 to €227,017
- Purchases and services -€77,825
down €77,825 (-14.0%), from €555,981 to €478,156
- Turnover +€77,578
up €77,578 (+8.9%), from €870,541 to €948,119
- Taxes +€22,988
up €22,988 (+90.3%), from €25,458 to €48,446
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 | €450,526 | €600,817 | +€150,292 | +33.4% |
| Formation expenses | 20 | €683 | €453 | -€230 | -33.7% |
| Fixed assets | 21/28 | €45,532 | €65,939 | +€20,407 | +44.8% |
| Tangible fixed assets | 22/27 | €45,532 | €65,939 | +€20,407 | +44.8% |
| Plant, machinery and equipment | 23 | €7,287 | €11,335 | +€4,048 | +55.6% |
| Furniture and vehicles | 24 | €38,245 | €54,603 | +€16,359 | +42.8% |
| Current assets | 29/58 | €404,311 | €534,426 | +€130,115 | +32.2% |
| Stocks and contracts in progress | 3 | €889 | - | -€889 | |
| Stocks | 30/36 | €889 | - | -€889 | |
| Amounts receivable within one year | 40/41 | €4,393 | €2,316 | -€2,077 | -47.3% |
| Trade receivables | 40 | €4,393 | €1,500 | -€2,893 | -65.9% |
| Other amounts receivable | 41 | - | €816 | +€816 | |
| Cash at bank and in hand | 54/58 | €393,139 | €518,710 | +€125,571 | +31.9% |
| Deferred charges and accrued income | 490/1 | €5,890 | €13,400 | +€7,510 | +127.5% |
| Total equity and liabilities | 10/49 | €450,526 | €600,817 | +€150,292 | +33.4% |
| Equity | 10/15 | €165,528 | €222,389 | +€56,862 | +34.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €264 | €264 | = | 0.0% |
| Distributable reserves | 133 | €264 | €264 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,663 | €203,525 | +€56,862 | +38.8% |
| Amounts payable | 17/49 | €284,998 | €378,428 | +€93,430 | +32.8% |
| Amounts payable after more than one year | 17 | €13,213 | €19,294 | +€6,082 | +46.0% |
| Financial debts | 170/4 | €13,213 | €19,294 | +€6,082 | +46.0% |
| Amounts payable within one year | 42/48 | €271,785 | €359,134 | +€87,348 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €11,190 | €17,245 | +€6,055 | +54.1% |
| Financial debts | 43 | €10,903 | €26,735 | +€15,832 | +145.2% |
| Credit institutions | 430/8 | €10,903 | €26,735 | +€15,832 | +145.2% |
| Trade debts | 44 | €301 | €21,967 | +€21,666 | +7194.5% |
| Suppliers | 440/4 | €301 | €21,967 | +€21,666 | +7194.5% |
| Advances received on contracts in progress | 46 | €150,279 | €158,436 | +€8,158 | +5.4% |
| Taxes, remuneration and social security | 45 | €16,306 | €11,647 | -€4,659 | -28.6% |
| Taxes | 450/3 | €16,306 | €11,647 | -€4,659 | -28.6% |
| Other amounts payable | 47/48 | €82,806 | €123,104 | +€40,297 | +48.7% |
| Turnover | 70 | €870,541 | €948,119 | +€77,578 | +8.9% |
| Non-recurring operating income | 76A | - | €1,495 | +€1,495 | |
| Goods, raw materials, services and sundry goods | 60/61 | €555,981 | €478,156 | -€77,825 | -14.0% |
| Remuneration, social security and pensions | 62 | €149,184 | €227,017 | +€77,833 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,541 | €18,249 | +€3,707 | +25.5% |
| Other operating charges | 640/8 | €1,759 | €2,019 | +€261 | +14.8% |
| Gross operating margin | 9900 | €314,560 | €471,459 | +€156,899 | +49.9% |
| Operating profit (loss) | 9901 | €149,075 | €224,173 | +€75,098 | +50.4% |
| Financial income | 75/76B | €206 | €6,147 | +€5,941 | +2883.2% |
| Recurring financial income | 75 | €206 | €6,147 | +€5,941 | +2883.2% |
| Financial charges | 65/66B | €1,546 | €2,013 | +€467 | +30.2% |
| Recurring financial charges | 65 | €1,546 | €2,013 | +€467 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €147,736 | €228,307 | +€80,572 | +54.5% |
| Income taxes | 67/77 | €25,458 | €48,446 | +€22,988 | +90.3% |
| Profit (loss) for the period | 9904 | €122,278 | €179,862 | +€57,584 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €122,278 | €179,862 | +€57,584 | +47.1% |
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 12 October 2026 via checked.be.