BATISMART: 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.
BATISMART
Largest movements
- Receivables within one year +€403,721
up €403,721 (+887%), from €45,529 to €449,249
of which Other amounts receivable: +€389,257
- Cash -€100,483
down €100,483 (-33.2%), from €302,213 to €201,730
mainly Receivables within one year (-€403,721) and Accrued charges and deferred income (-€198,338)
- Current investments -€50,000
down €50,000 (-12.5%), from €400,000 to €350,000
- Tangible fixed assets +€46,352
up €46,352 (+24.0%), from €193,199 to €239,551
of which Furniture and vehicles: +€51,079
- Profit (loss) carried forward +€446,830
up €446,830 (+105%), from €426,290 to €873,120
- Accrued charges and deferred income -€198,338
down €198,338 (-99.7%), from €199,000 to €662
- Trade debts +€106,156
up €106,156 (+330%), from €32,207 to €138,364
- Other debts -€50,040
down €50,040 (-99.5%), from €50,312 to €272
- Debts after one year -€13,477
down €13,477 (-10.6%), from €126,582 to €113,105
- Gross operating margin +€169,586
up €169,586 (+39.5%), from €428,947 to €598,534
- Taxes +€49,122
up €49,122 (+52.3%), from €93,948 to €143,070
- Other operating charges -€18,175
down €18,175 (-88.5%), from €20,537 to €2,362
- Financial income +€12,279
up €12,279 (+1,040%), from €1,181 to €13,460
- Depreciation +€8,352
up €8,352 (+168%), from €4,966 to €13,318
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 | €959,775 | €1,260,417 | +€300,642 | +31.3% |
| Fixed assets | 21/28 | €194,699 | €241,051 | +€46,352 | +23.8% |
| Tangible fixed assets | 22/27 | €193,199 | €239,551 | +€46,352 | +24.0% |
| Land and buildings | 22 | €190,738 | €186,011 | -€4,727 | -2.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,460 | €53,539 | +€51,079 | +2,076% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €765,076 | €1,019,366 | +€254,290 | +33.2% |
| Amounts receivable within one year | 40/41 | €45,529 | €449,249 | +€403,721 | +887% |
| Trade receivables | 40 | €44,049 | €58,512 | +€14,463 | +32.8% |
| Other amounts receivable | 41 | €1,480 | €390,737 | +€389,257 | +26,301% |
| Current investments | 50/53 | €400,000 | €350,000 | -€50,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €302,213 | €201,730 | -€100,483 | -33.2% |
| Deferred charges and accrued income | 490/1 | €17,334 | €18,387 | +€1,053 | +6.1% |
| Total equity and liabilities | 10/49 | €959,775 | €1,260,417 | +€300,642 | +31.3% |
| Equity | 10/15 | €429,290 | €876,120 | +€446,830 | +104% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €426,290 | €873,120 | +€446,830 | +105% |
| Amounts payable | 17/49 | €530,485 | €384,297 | -€146,188 | -27.6% |
| Amounts payable after more than one year | 17 | €126,582 | €113,105 | -€13,477 | -10.6% |
| Financial debts | 170/4 | €126,582 | €113,105 | -€13,477 | -10.6% |
| Amounts payable within one year | 42/48 | €204,903 | €270,530 | +€65,627 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €12,975 | €14,959 | +€1,984 | +15.3% |
| Trade debts | 44 | €32,207 | €138,364 | +€106,156 | +330% |
| Suppliers | 440/4 | €32,207 | €138,364 | +€106,156 | +330% |
| Taxes, remuneration and social security | 45 | €109,409 | €116,935 | +€7,526 | +6.9% |
| Taxes | 450/3 | €109,409 | €116,935 | +€7,526 | +6.9% |
| Other amounts payable | 47/48 | €50,312 | €272 | -€50,040 | -99.5% |
| Accrued charges and deferred income | 492/3 | €199,000 | €662 | -€198,338 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,966 | €13,318 | +€8,352 | +168% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,037 | €0 | -€5,037 | -100% |
| Other operating charges | 640/8 | €20,537 | €2,362 | -€18,175 | -88.5% |
| Gross operating margin | 9900 | €428,947 | €598,534 | +€169,586 | +39.5% |
| Operating profit (loss) | 9901 | €398,406 | €582,853 | +€184,447 | +46.3% |
| Financial income | 75/76B | €1,181 | €13,460 | +€12,279 | +1,040% |
| Recurring financial income | 75 | €1,181 | €13,460 | +€12,279 | +1,040% |
| Financial charges | 65/66B | €5,308 | €6,412 | +€1,104 | +20.8% |
| Recurring financial charges | 65 | €5,308 | €6,412 | +€1,104 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €394,279 | €589,900 | +€195,621 | +49.6% |
| Income taxes | 67/77 | €93,948 | €143,070 | +€49,122 | +52.3% |
| Profit (loss) for the period | 9904 | €300,331 | €446,830 | +€146,500 | +48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €300,331 | €446,830 | +€146,500 | +48.8% |
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 18 October 2026 via checked.be.