BATIROUX: 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.
BATIROUX
Largest movements
- Tangible fixed assets -€21,330
down €21,330 (-16.7%), from €127,895 to €106,565
of which Land and buildings: -€20,320
- Cash +€16,381
up €16,381 (+17.2%), from €95,016 to €111,397
mainly Depreciation (+€21,330) and Other debts (+€15,493)
- Receivables within one year +€6,435
up €6,435 (+3208.2%), from €201 to €6,636
- Deferred charges and accrued income -€3,708
down €3,708 (-95.1%), from €3,899 to €190
- Reserves -€16,053
down €16,053 (-15.4%), from €104,400 to €88,347
of which Distributable reserves: -€11,503
- Other debts +€15,493
new in 2025: €15,493
- Gross operating margin +€5,184
up €5,184 (+22.1%), from €23,474 to €28,658
- Financial income -€2,739
down €2,739 (-83.2%), from €3,294 to €554
- Taxes +€338
up €338 (+194.1%), from €174 to €512
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 | €227,010 | €224,788 | -€2,223 | -1.0% |
| Fixed assets | 21/28 | €127,895 | €106,565 | -€21,330 | -16.7% |
| Tangible fixed assets | 22/27 | €127,895 | €106,565 | -€21,330 | -16.7% |
| Land and buildings | 22 | €126,597 | €106,277 | -€20,320 | -16.1% |
| Furniture and vehicles | 24 | €1,298 | €288 | -€1,010 | -77.8% |
| Current assets | 29/58 | €99,115 | €118,223 | +€19,108 | +19.3% |
| Amounts receivable within one year | 40/41 | €201 | €6,636 | +€6,435 | +3208.2% |
| Other amounts receivable | 41 | €201 | €6,636 | +€6,435 | +3208.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €95,016 | €111,397 | +€16,381 | +17.2% |
| Deferred charges and accrued income | 490/1 | €3,899 | €190 | -€3,708 | -95.1% |
| Total equity and liabilities | 10/49 | €227,010 | €224,788 | -€2,223 | -1.0% |
| Equity | 10/15 | €218,752 | €202,700 | -€16,053 | -7.3% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €104,400 | €88,347 | -€16,053 | -15.4% |
| Non-distributable reserves | 130/1 | €5,500 | €5,500 | = | 0.0% |
| Other | 1319 | €5,500 | €5,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,407 | €78,858 | -€4,549 | -5.5% |
| Distributable reserves | 133 | €15,493 | €3,990 | -€11,503 | -74.2% |
| Profit (loss) carried forward | 14 | €59,353 | €59,353 | = | 0.0% |
| Amounts payable | 17/49 | €8,258 | €22,088 | +€13,830 | +167.5% |
| Amounts payable after more than one year | 17 | €7,210 | €5,420 | -€1,790 | -24.8% |
| Other amounts payable | 178/9 | €7,210 | €5,420 | -€1,790 | -24.8% |
| Amounts payable within one year | 42/48 | €1,048 | €16,668 | +€15,620 | +1490.4% |
| Trade debts | 44 | €874 | €664 | -€210 | -24.1% |
| Suppliers | 440/4 | €874 | €664 | -€210 | -24.1% |
| Taxes, remuneration and social security | 45 | €174 | €512 | +€338 | +194.1% |
| Taxes | 450/3 | €174 | €512 | +€338 | +194.1% |
| Other amounts payable | 47/48 | - | €15,493 | +€15,493 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,250 | +€2,250 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,515 | €21,330 | -€185 | -0.9% |
| Other operating charges | 640/8 | €7,740 | €7,570 | -€170 | -2.2% |
| Gross operating margin | 9900 | €23,474 | €28,658 | +€5,184 | +22.1% |
| Operating profit (loss) | 9901 | -€5,781 | -€242 | +€5,539 | +95.8% |
| Financial income | 75/76B | €3,294 | €554 | -€2,739 | -83.2% |
| Recurring financial income | 75 | €3,294 | €554 | -€2,739 | -83.2% |
| Financial charges | 65/66B | €564 | €360 | -€204 | -36.1% |
| Recurring financial charges | 65 | €564 | €360 | -€204 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,051 | -€48 | +€3,003 | +98.4% |
| Income taxes | 67/77 | €174 | €512 | +€338 | +194.1% |
| Profit (loss) for the period | 9904 | -€3,225 | -€560 | +€2,665 | +82.6% |
| Transfer from tax-exempt reserves | 789 | €4,549 | €4,549 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,325 | €3,990 | +€2,665 | +201.2% |
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 2 October 2026 via checked.be.