BATISOL: 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.
BATISOL
Largest movements
- Stocks and contracts +€169,268
up €169,268 (+43.8%), from €386,732 to €556,000
of which Stocks: +€128,548
- Receivables within one year +€111,765
up €111,765 (+28.2%), from €396,964 to €508,729
of which Trade receivables: +€142,839
- Tangible fixed assets +€102,117
up €102,117 (+81.3%), from €125,557 to €227,674
of which Plant, machinery and equipment: +€114,670
- Cash +€93,132
up €93,132 (+43.9%), from €212,014 to €305,146
mainly Short-term financial debts (+€350,022) and Net result for the year (+€239,888)
- Short-term financial debts +€350,022
up €350,022 (+508.4%), from €68,847 to €418,869
- Profit (loss) carried forward +€180,894
up €180,894 (+33.9%), from €533,765 to €714,659
- Trade debts -€154,693
down €154,693 (-40.0%), from €386,456 to €231,763
- Debts after one year +€96,423
new in 2025: €96,423
- Accrued charges and deferred income +€60,000
new in 2025: €60,000
- Gross operating margin -€86,812
down €86,812 (-9.2%), from €940,950 to €854,138
- Staff costs -€74,384
down €74,384 (-14.0%), from €532,080 to €457,696
- Financial income -€35,145
down €35,145 (-95.1%), from €36,938 to €1,793
of which Financial income: -€30,145
- Taxes -€12,682
down €12,682 (-12.8%), from €98,956 to €86,274
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 | €1,168,581 | €1,656,234 | +€487,653 | +41.7% |
| Fixed assets | 21/28 | €134,905 | €252,912 | +€118,007 | +87.5% |
| Tangible fixed assets | 22/27 | €125,557 | €227,674 | +€102,117 | +81.3% |
| Plant, machinery and equipment | 23 | €59,423 | €174,093 | +€114,670 | +193.0% |
| Furniture and vehicles | 24 | €66,134 | €53,581 | -€12,553 | -19.0% |
| Financial fixed assets | 28 | €9,348 | €25,238 | +€15,890 | +170.0% |
| Current assets | 29/58 | €1,033,676 | €1,403,322 | +€369,646 | +35.8% |
| Stocks and contracts in progress | 3 | €386,732 | €556,000 | +€169,268 | +43.8% |
| Stocks | 30/36 | €378,452 | €507,000 | +€128,548 | +34.0% |
| Contracts in progress | 37 | €8,280 | €49,000 | +€40,720 | +491.8% |
| Amounts receivable within one year | 40/41 | €396,964 | €508,729 | +€111,765 | +28.2% |
| Trade receivables | 40 | €310,668 | €453,507 | +€142,839 | +46.0% |
| Other amounts receivable | 41 | €86,296 | €55,222 | -€31,074 | -36.0% |
| Current investments | 50/53 | €110 | €111 | +€1 | +0.9% |
| Cash at bank and in hand | 54/58 | €212,014 | €305,146 | +€93,132 | +43.9% |
| Deferred charges and accrued income | 490/1 | €37,856 | €33,336 | -€4,520 | -11.9% |
| Total equity and liabilities | 10/49 | €1,168,581 | €1,656,234 | +€487,653 | +41.7% |
| Equity | 10/15 | €615,921 | €774,159 | +€158,238 | +25.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €62,156 | €39,500 | -€22,656 | -36.5% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €24,656 | €2,000 | -€22,656 | -91.9% |
| Profit (loss) carried forward | 14 | €533,765 | €714,659 | +€180,894 | +33.9% |
| Amounts payable | 17/49 | €552,660 | €882,075 | +€329,415 | +59.6% |
| Amounts payable after more than one year | 17 | - | €96,423 | +€96,423 | |
| Financial debts | 170/4 | - | €96,423 | +€96,423 | |
| Amounts payable within one year | 42/48 | €552,660 | €725,652 | +€172,992 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €8,797 | €11,548 | +€2,751 | +31.3% |
| Financial debts | 43 | €68,847 | €418,869 | +€350,022 | +508.4% |
| Credit institutions | 430/8 | €68,847 | €418,869 | +€350,022 | +508.4% |
| Trade debts | 44 | €386,456 | €231,763 | -€154,693 | -40.0% |
| Suppliers | 440/4 | €386,456 | €231,763 | -€154,693 | -40.0% |
| Taxes, remuneration and social security | 45 | €49,826 | €40,815 | -€9,011 | -18.1% |
| Taxes | 450/3 | €24,054 | €11,282 | -€12,772 | -53.1% |
| Remuneration and social security | 454/9 | €25,772 | €29,533 | +€3,761 | +14.6% |
| Other amounts payable | 47/48 | €38,734 | €22,657 | -€16,077 | -41.5% |
| Accrued charges and deferred income | 492/3 | - | €60,000 | +€60,000 | |
| Non-recurring operating income | 76A | - | €4,195 | +€4,195 | |
| Remuneration, social security and pensions | 62 | €532,080 | €457,696 | -€74,384 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,101 | €42,738 | +€637 | +1.5% |
| Other operating charges | 640/8 | €8,389 | €6,907 | -€1,482 | -17.7% |
| Gross operating margin | 9900 | €940,950 | €854,138 | -€86,812 | -9.2% |
| Operating profit (loss) | 9901 | €358,380 | €346,797 | -€11,583 | -3.2% |
| Financial income | 75/76B | €36,938 | €1,793 | -€35,145 | -95.1% |
| Recurring financial income | 75 | €31,938 | €1,793 | -€30,145 | -94.4% |
| Non-recurring financial income | 76B | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €24,537 | €22,428 | -€2,109 | -8.6% |
| Recurring financial charges | 65 | €22,754 | €21,040 | -€1,714 | -7.5% |
| Non-recurring financial charges | 66B | €1,783 | €1,388 | -€395 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €370,781 | €326,162 | -€44,619 | -12.0% |
| Income taxes | 67/77 | €98,956 | €86,274 | -€12,682 | -12.8% |
| Profit (loss) for the period | 9904 | €271,825 | €239,888 | -€31,937 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €271,825 | €239,888 | -€31,937 | -11.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.