BATISANT: 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.
BATISANT
Largest movements
- Receivables within one year +€109,317
up €109,317 (+17.8%), from €615,276 to €724,593
of which Trade receivables: +€73,033
- Cash +€106,612
up €106,612 (+49.5%), from €215,289 to €321,901
mainly Stocks and contracts (+€90,543) and Net result for the year (+€68,515)
- Stocks and contracts -€90,543
down €90,543 (-50.7%), from €178,498 to €87,955
- Tangible fixed assets -€65,432
down €65,432 (-31.5%), from €207,810 to €142,378
of which Furniture and vehicles: -€48,434
- Deferred charges and accrued income -€13,156
down €13,156 (-60.1%), from €21,876 to €8,720
- Reserves +€68,515
up €68,515 (+19.6%), from €350,447 to €418,963
of which Tax-exempt reserves: +€68,515
- Trade debts +€45,492
up €45,492 (+20.2%), from €225,214 to €270,706
- Debts after one year -€43,021
down €43,021 (-37.0%), from €116,259 to €73,238
- Tax, wage and social debts -€17,414
down €17,414 (-24.7%), from €70,488 to €53,074
of which Taxes: -€42,373
- Gross operating margin +€158,595
up €158,595 (+14.9%), from €1.1m to €1.2m
- Staff costs +€123,475
up €123,475 (+16.2%), from €764,244 to €887,719
- Taxes +€27,726
up €27,726 (+72.7%), from €38,126 to €65,851
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 | €1,245,265 | €1,292,062 | +€46,797 | +3.8% |
| Fixed assets | 21/28 | €214,326 | €148,894 | -€65,432 | -30.5% |
| Tangible fixed assets | 22/27 | €207,810 | €142,378 | -€65,432 | -31.5% |
| Land and buildings | 22 | €21,280 | €18,274 | -€3,007 | -14.1% |
| Plant, machinery and equipment | 23 | €20,660 | €6,668 | -€13,992 | -67.7% |
| Furniture and vehicles | 24 | €165,870 | €117,436 | -€48,434 | -29.2% |
| Financial fixed assets | 28 | €6,516 | €6,516 | = | 0.0% |
| Current assets | 29/58 | €1,030,940 | €1,143,169 | +€112,229 | +10.9% |
| Stocks and contracts in progress | 3 | €178,498 | €87,955 | -€90,543 | -50.7% |
| Stocks | 30/36 | €178,498 | €87,955 | -€90,543 | -50.7% |
| Amounts receivable within one year | 40/41 | €615,276 | €724,593 | +€109,317 | +17.8% |
| Trade receivables | 40 | €558,856 | €631,889 | +€73,033 | +13.1% |
| Other amounts receivable | 41 | €56,420 | €92,704 | +€36,284 | +64.3% |
| Cash at bank and in hand | 54/58 | €215,289 | €321,901 | +€106,612 | +49.5% |
| Deferred charges and accrued income | 490/1 | €21,876 | €8,720 | -€13,156 | -60.1% |
| Total equity and liabilities | 10/49 | €1,245,265 | €1,292,062 | +€46,797 | +3.8% |
| Equity | 10/15 | €568,189 | €636,705 | +€68,515 | +12.1% |
| Contributions | 10/11 | €64,450 | €64,450 | = | 0.0% |
| Capital | 10 | €64,450 | €64,450 | = | 0.0% |
| Issued capital | 100 | €64,450 | €64,450 | = | 0.0% |
| Reserves | 13 | €350,447 | €418,963 | +€68,515 | +19.6% |
| Non-distributable reserves | 130/1 | €6,445 | €6,445 | = | 0.0% |
| Legal reserve | 130 | €6,445 | €6,445 | = | 0.0% |
| Tax-exempt reserves | 132 | €74,000 | €142,515 | +€68,515 | +92.6% |
| Distributable reserves | 133 | €270,002 | €270,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,292 | €153,292 | = | 0.0% |
| Amounts payable | 17/49 | €677,076 | €655,358 | -€21,718 | -3.2% |
| Amounts payable after more than one year | 17 | €116,259 | €73,238 | -€43,021 | -37.0% |
| Financial debts | 170/4 | €116,259 | €73,238 | -€43,021 | -37.0% |
| Amounts payable within one year | 42/48 | €560,817 | €582,119 | +€21,302 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €247,995 | €235,843 | -€12,151 | -4.9% |
| Trade debts | 44 | €225,214 | €270,706 | +€45,492 | +20.2% |
| Suppliers | 440/4 | €225,214 | €270,706 | +€45,492 | +20.2% |
| Taxes, remuneration and social security | 45 | €70,488 | €53,074 | -€17,414 | -24.7% |
| Taxes | 450/3 | €70,488 | €28,115 | -€42,373 | -60.1% |
| Remuneration and social security | 454/9 | - | €24,960 | +€24,960 | |
| Other amounts payable | 47/48 | €17,120 | €22,495 | +€5,375 | +31.4% |
| Remuneration, social security and pensions | 62 | €764,244 | €887,719 | +€123,475 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,021 | €65,432 | -€3,589 | -5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €80,352 | €80,352 | = | 0.0% |
| Other operating charges | 640/8 | €44,243 | €38,406 | -€5,836 | -13.2% |
| Gross operating margin | 9900 | €1,064,507 | €1,223,102 | +€158,595 | +14.9% |
| Operating profit (loss) | 9901 | €106,648 | €151,193 | +€44,545 | +41.8% |
| Financial income | 75/76B | €1,072 | €983 | -€89 | -8.3% |
| Recurring financial income | 75 | €1,072 | €983 | -€89 | -8.3% |
| Financial charges | 65/66B | €15,183 | €17,809 | +€2,626 | +17.3% |
| Recurring financial charges | 65 | €15,183 | €17,809 | +€2,626 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €92,537 | €134,367 | +€41,830 | +45.2% |
| Income taxes | 67/77 | €38,126 | €65,851 | +€27,726 | +72.7% |
| Profit (loss) for the period | 9904 | €54,412 | €68,515 | +€14,104 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,412 | €68,515 | +€14,104 | +25.9% |
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 9 October 2026 via checked.be.