Bâtis-LocMat: 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.
Bâtis-LocMat
Largest movements
- Cash -€470,608
down €470,608 (-99.5%), from €472,759 to €2,152
mainly Trade debts (-€865,929) and Investment in fixed assets (net) (-€243,459)
- Receivables within one year -€384,090
down €384,090 (-51.8%), from €741,373 to €357,284
of which Trade receivables: -€384,862
- Tangible fixed assets +€176,017
up €176,017 (+83.8%), from €209,988 to €386,006
of which Leasing and similar rights: +€141,348
- Stocks and contracts +€23,856
new in 2025: €23,856
- Trade debts -€865,929
down €865,929 (-70.6%), from €1.2m to €361,191
- Debts after one year +€123,488
up €123,488 (+163%), from €75,542 to €199,029
- Current portion of long-term debt +€25,837
up €25,837 (+220%), from €11,764 to €37,601
- Other debts +€24,400
up €24,400 (+518%), from €4,710 to €29,110
- Profit (loss) carried forward +€18,995
up €18,995 (+34.2%), from €55,558 to €74,553
- Gross operating margin +€108,216
up €108,216 (+70.3%), from €153,993 to €262,208
- Depreciation +€59,430
up €59,430 (+742%), from €8,012 to €67,441
- Staff costs +€40,968
up €40,968 (+32.6%), from €125,519 to €166,487
- Financial charges +€5,778
up €5,778 (+218%), from €2,645 to €8,422
- Taxes -€2,890
down €2,890 (-77.8%), from €3,714 to €823
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 | €1,424,121 | €769,297 | -€654,824 | -46.0% |
| Fixed assets | 21/28 | €209,988 | €386,006 | +€176,017 | +83.8% |
| Tangible fixed assets | 22/27 | €209,988 | €386,006 | +€176,017 | +83.8% |
| Plant, machinery and equipment | 23 | €124,887 | €152,073 | +€27,185 | +21.8% |
| Furniture and vehicles | 24 | - | €7,485 | +€7,485 | |
| Leasing and similar rights | 25 | €85,101 | €226,449 | +€141,348 | +166% |
| Current assets | 29/58 | €1,214,133 | €383,292 | -€830,841 | -68.4% |
| Stocks and contracts in progress | 3 | - | €23,856 | +€23,856 | |
| Stocks | 30/36 | - | €23,856 | +€23,856 | |
| Amounts receivable within one year | 40/41 | €741,373 | €357,284 | -€384,090 | -51.8% |
| Trade receivables | 40 | €723,783 | €338,921 | -€384,862 | -53.2% |
| Other amounts receivable | 41 | €17,591 | €18,363 | +€773 | +4.4% |
| Cash at bank and in hand | 54/58 | €472,759 | €2,152 | -€470,608 | -99.5% |
| Total equity and liabilities | 10/49 | €1,424,121 | €769,297 | -€654,824 | -46.0% |
| Equity | 10/15 | €75,558 | €94,553 | +€18,995 | +25.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,558 | €74,553 | +€18,995 | +34.2% |
| Amounts payable | 17/49 | €1,348,563 | €674,744 | -€673,819 | -50.0% |
| Amounts payable after more than one year | 17 | €75,542 | €199,029 | +€123,488 | +163% |
| Financial debts | 170/4 | €75,542 | €199,029 | +€123,488 | +163% |
| Amounts payable within one year | 42/48 | €1,273,021 | €475,715 | -€797,306 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €11,764 | €37,601 | +€25,837 | +220% |
| Trade debts | 44 | €1,227,120 | €361,191 | -€865,929 | -70.6% |
| Suppliers | 440/4 | €1,227,120 | €361,191 | -€865,929 | -70.6% |
| Taxes, remuneration and social security | 45 | €29,427 | €47,813 | +€18,386 | +62.5% |
| Taxes | 450/3 | €13,288 | €21,768 | +€8,481 | +63.8% |
| Remuneration and social security | 454/9 | €16,140 | €26,045 | +€9,905 | +61.4% |
| Other amounts payable | 47/48 | €4,710 | €29,110 | +€24,400 | +518% |
| Non-recurring operating income | 76A | - | €30,964 | +€30,964 | |
| Remuneration, social security and pensions | 62 | €125,519 | €166,487 | +€40,968 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,012 | €67,441 | +€59,430 | +742% |
| Other operating charges | 640/8 | €387 | €1,364 | +€977 | +252% |
| Gross operating margin | 9900 | €153,993 | €262,208 | +€108,216 | +70.3% |
| Operating profit (loss) | 9901 | €20,074 | €26,916 | +€6,842 | +34.1% |
| Financial income | 75/76B | €2,458 | €1,324 | -€1,134 | -46.1% |
| Recurring financial income | 75 | €2,458 | €1,324 | -€1,134 | -46.1% |
| Financial charges | 65/66B | €2,645 | €8,422 | +€5,778 | +218% |
| Recurring financial charges | 65 | €2,645 | €8,422 | +€5,778 | +218% |
| Profit (loss) for the period before taxes | 9903 | €19,888 | €19,818 | -€70 | -0.4% |
| Income taxes | 67/77 | €3,714 | €823 | -€2,890 | -77.8% |
| Profit (loss) for the period | 9904 | €16,175 | €18,995 | +€2,820 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,175 | €18,995 | +€2,820 | +17.4% |
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 23 October 2026 via checked.be.