Batisélite: 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.
Batisélite
Largest movements
- Receivables within one year +€35,677
up €35,677 (+96.5%), from €36,974 to €72,651
of which Trade receivables: +€31,309
- Tangible fixed assets -€7,410
down €7,410 (-41.0%), from €18,091 to €10,681
of which Leasing and similar rights: -€5,693
- Cash +€5,797
up €5,797 (+41.6%), from €13,930 to €19,727
mainly Net result for the year (+€18,034) and Trade debts (+€15,456)
- Deferred charges and accrued income -€1,260
down €1,260 (-15.0%), from €8,399 to €7,139
- Trade debts +€15,456
up €15,456 (+96.2%), from €16,064 to €31,520
- Other debts +€15,000
up €15,000 (+453.7%), from €3,306 to €18,306
- Debts after one year -€5,197
down €5,197 (-44.8%), from €11,600 to €6,403
- Tax, wage and social debts +€4,289
up €4,289 (+44.7%), from €9,587 to €13,876
of which Taxes: +€2,916
- Profit (loss) carried forward +€3,034
up €3,034 (+22.8%), from €13,321 to €16,355
- Gross operating margin +€37,888
up €37,888 (+27.9%), from €135,824 to €173,712
- Write-downs +€6,032
new in 2025: €6,032
- Staff costs +€5,568
up €5,568 (+4.3%), from €129,074 to €134,643
- Taxes +€4,762
up €4,762 (+3720.0%), from €128 to €4,890
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 | €79,314 | €112,118 | +€32,804 | +41.4% |
| Fixed assets | 21/28 | €19,011 | €11,601 | -€7,410 | -39.0% |
| Tangible fixed assets | 22/27 | €18,091 | €10,681 | -€7,410 | -41.0% |
| Plant, machinery and equipment | 23 | €1,074 | €574 | -€500 | -46.6% |
| Furniture and vehicles | 24 | €2,949 | €1,732 | -€1,218 | -41.3% |
| Leasing and similar rights | 25 | €14,068 | €8,375 | -€5,693 | -40.5% |
| Financial fixed assets | 28 | €920 | €920 | = | 0.0% |
| Current assets | 29/58 | €60,303 | €100,517 | +€40,214 | +66.7% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,974 | €72,651 | +€35,677 | +96.5% |
| Trade receivables | 40 | €35,328 | €66,638 | +€31,309 | +88.6% |
| Other amounts receivable | 41 | €1,646 | €6,013 | +€4,368 | +265.4% |
| Cash at bank and in hand | 54/58 | €13,930 | €19,727 | +€5,797 | +41.6% |
| Deferred charges and accrued income | 490/1 | €8,399 | €7,139 | -€1,260 | -15.0% |
| Total equity and liabilities | 10/49 | €79,314 | €112,118 | +€32,804 | +41.4% |
| Equity | 10/15 | €33,781 | €36,815 | +€3,034 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,321 | €16,355 | +€3,034 | +22.8% |
| Amounts payable | 17/49 | €45,533 | €75,303 | +€29,770 | +65.4% |
| Amounts payable after more than one year | 17 | €11,600 | €6,403 | -€5,197 | -44.8% |
| Financial debts | 170/4 | €11,600 | €6,403 | -€5,197 | -44.8% |
| Amounts payable within one year | 42/48 | €33,932 | €68,900 | +€34,967 | +103.0% |
| Current portion of amounts payable after more than one year | 42 | €4,975 | €5,197 | +€222 | +4.5% |
| Trade debts | 44 | €16,064 | €31,520 | +€15,456 | +96.2% |
| Suppliers | 440/4 | €16,064 | €31,520 | +€15,456 | +96.2% |
| Taxes, remuneration and social security | 45 | €9,587 | €13,876 | +€4,289 | +44.7% |
| Taxes | 450/3 | €973 | €3,889 | +€2,916 | +299.8% |
| Remuneration and social security | 454/9 | €8,614 | €9,987 | +€1,373 | +15.9% |
| Other amounts payable | 47/48 | €3,306 | €18,306 | +€15,000 | +453.7% |
| Remuneration, social security and pensions | 62 | €129,074 | €134,643 | +€5,568 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,933 | €7,410 | +€477 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,032 | +€6,032 | |
| Other operating charges | 640/8 | €1,330 | €1,472 | +€142 | +10.7% |
| Gross operating margin | 9900 | €135,824 | €173,712 | +€37,888 | +27.9% |
| Operating profit (loss) | 9901 | -€1,513 | €24,155 | +€25,668 | |
| Financial income | 75/76B | €65 | €68 | +€3 | +4.7% |
| Recurring financial income | 75 | €65 | €68 | +€3 | +4.7% |
| Financial charges | 65/66B | €1,655 | €1,300 | -€355 | -21.5% |
| Recurring financial charges | 65 | €1,655 | €1,300 | -€355 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,103 | €22,924 | +€26,027 | |
| Income taxes | 67/77 | €128 | €4,890 | +€4,762 | +3720.0% |
| Profit (loss) for the period | 9904 | -€3,231 | €18,034 | +€21,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,231 | €18,034 | +€21,265 |
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 28 September 2026 via checked.be.