BATISERVICE: 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.
BATISERVICE
Largest movements
- Stocks and contracts +€660,944
up €660,944 (+4,406%), from €15,000 to €675,944
of which Stocks: +€675,944
- Receivables within one year +€363,004
up €363,004 (+55.0%), from €659,626 to €1.0m
of which Trade receivables: +€355,821
- Tangible fixed assets -€102,406
down €102,406 (-14.0%), from €731,959 to €629,553
of which Plant, machinery and equipment: -€68,558
- Cash -€71,531
down €71,531 (-57.6%), from €124,282 to €52,751
mainly Stocks and contracts (-€660,944) and Receivables within one year (-€363,004)
- Trade debts +€424,429
up €424,429 (+705%), from €60,165 to €484,594
- Short-term financial debts +€391,194
up €391,194 (+391%), from €100,000 to €491,194
- Reserves +€127,148
up €127,148 (+32.1%), from €395,503 to €522,651
of which Distributable reserves: +€127,149
- Debts after one year -€65,776
down €65,776 (-13.4%), from €492,257 to €426,481
- Current portion of long-term debt -€28,270
down €28,270 (-26.4%), from €106,911 to €78,641
- Gross operating margin +€117,313
up €117,313 (+22.1%), from €530,325 to €647,638
- Staff costs +€64,634
up €64,634 (+31.2%), from €207,190 to €271,824
- Other operating charges +€23,011
up €23,011 (+477%), from €4,824 to €27,835
- Taxes +€6,662
up €6,662 (+14.8%), from €45,004 to €51,666
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 | €1,643,991 | €2,500,286 | +€856,295 | +52.1% |
| Fixed assets | 21/28 | €845,084 | €748,961 | -€96,123 | -11.4% |
| Tangible fixed assets | 22/27 | €731,959 | €629,553 | -€102,406 | -14.0% |
| Land and buildings | 22 | €537,740 | €518,660 | -€19,080 | -3.5% |
| Plant, machinery and equipment | 23 | €167,870 | €99,312 | -€68,558 | -40.8% |
| Furniture and vehicles | 24 | €26,349 | €11,581 | -€14,768 | -56.0% |
| Financial fixed assets | 28 | €113,125 | €119,408 | +€6,283 | +5.6% |
| Current assets | 29/58 | €798,907 | €1,751,325 | +€952,418 | +119% |
| Stocks and contracts in progress | 3 | €15,000 | €675,944 | +€660,944 | +4,406% |
| Stocks | 30/36 | - | €675,944 | +€675,944 | |
| Contracts in progress | 37 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €659,626 | €1,022,630 | +€363,004 | +55.0% |
| Trade receivables | 40 | €561,315 | €917,136 | +€355,821 | +63.4% |
| Other amounts receivable | 41 | €98,310 | €105,494 | +€7,184 | +7.3% |
| Cash at bank and in hand | 54/58 | €124,282 | €52,751 | -€71,531 | -57.6% |
| Total equity and liabilities | 10/49 | €1,643,991 | €2,500,286 | +€856,295 | +52.1% |
| Equity | 10/15 | €830,649 | €957,797 | +€127,148 | +15.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €395,503 | €522,651 | +€127,148 | +32.1% |
| Non-distributable reserves | 130/1 | €1,861 | €1,860 | -€1 | 0.0% |
| Reserves not available under the articles | 1311 | €1,861 | €1,860 | -€1 | 0.0% |
| Distributable reserves | 133 | €393,642 | €520,791 | +€127,149 | +32.3% |
| Profit (loss) carried forward | 14 | €428,646 | €428,646 | -€0 | 0.0% |
| Amounts payable | 17/49 | €813,342 | €1,542,489 | +€729,147 | +89.6% |
| Amounts payable after more than one year | 17 | €492,257 | €426,481 | -€65,776 | -13.4% |
| Financial debts | 170/4 | €492,257 | €426,481 | -€65,776 | -13.4% |
| Amounts payable within one year | 42/48 | €321,085 | €1,116,008 | +€794,923 | +248% |
| Current portion of amounts payable after more than one year | 42 | €106,911 | €78,641 | -€28,270 | -26.4% |
| Financial debts | 43 | €100,000 | €491,194 | +€391,194 | +391% |
| Credit institutions | 430/8 | €100,000 | €491,194 | +€391,194 | +391% |
| Trade debts | 44 | €60,165 | €484,594 | +€424,429 | +705% |
| Suppliers | 440/4 | €60,165 | €484,594 | +€424,429 | +705% |
| Taxes, remuneration and social security | 45 | €54,010 | €61,579 | +€7,569 | +14.0% |
| Taxes | 450/3 | €27,682 | €16,177 | -€11,505 | -41.6% |
| Remuneration and social security | 454/9 | €26,329 | €45,402 | +€19,073 | +72.4% |
| Remuneration, social security and pensions | 62 | €207,190 | €271,824 | +€64,634 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,694 | €138,694 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,824 | €27,835 | +€23,011 | +477% |
| Non-recurring operating charges | 66A | €6,224 | - | -€6,224 | |
| Gross operating margin | 9900 | €530,325 | €647,638 | +€117,313 | +22.1% |
| Operating profit (loss) | 9901 | €173,394 | €209,285 | +€35,891 | +20.7% |
| Financial income | 75/76B | €6,874 | €784 | -€6,090 | -88.6% |
| Recurring financial income | 75 | €6,874 | €784 | -€6,090 | -88.6% |
| Financial charges | 65/66B | €36,987 | €31,254 | -€5,733 | -15.5% |
| Recurring financial charges | 65 | €36,987 | €31,254 | -€5,733 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €143,280 | €178,815 | +€35,535 | +24.8% |
| Income taxes | 67/77 | €45,004 | €51,666 | +€6,662 | +14.8% |
| Profit (loss) for the period | 9904 | €98,276 | €127,149 | +€28,873 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €98,276 | €127,149 | +€28,873 | +29.4% |
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 13 October 2026 via checked.be.