BATISOMME: 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.
BATISOMME
Largest movements
- Current investments -€420,000
down €420,000 (-100%), from €420,000 to €0
- Receivables within one year +€153,223
up €153,223 (+55.2%), from €277,559 to €430,782
of which Other amounts receivable: +€325,632
- Tangible fixed assets -€100,032
down €100,032 (-27.8%), from €360,426 to €260,394
of which Furniture and vehicles: -€66,619
- Stocks and contracts +€34,838
up €34,838 (+38.2%), from €91,222 to €126,060
- Cash -€30,939
down €30,939 (-41.7%), from €74,217 to €43,278
mainly Receivables within one year (-€153,223) and Trade debts (-€131,387)
- Trade debts -€131,387
down €131,387 (-31.2%), from €421,242 to €289,856
- Other debts -€128,619
down €128,619 (-38.3%), from €335,619 to €207,000
- Tax, wage and social debts -€46,760
down €46,760 (-48.6%), from €96,228 to €49,469
of which Remuneration and social security: -€46,311
- Debts after one year -€45,191
down €45,191 (-38.6%), from €117,170 to €71,979
- Current portion of long-term debt -€17,668
down €17,668 (-19.6%), from €90,259 to €72,591
No income-statement line moved by more than 1% of the activity.
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 | €1,236,092 | €874,106 | -€361,986 | -29.3% |
| Fixed assets | 21/28 | €361,086 | €260,982 | -€100,104 | -27.7% |
| Intangible fixed assets | 21 | €72 | €0 | -€72 | -100% |
| Tangible fixed assets | 22/27 | €360,426 | €260,394 | -€100,032 | -27.8% |
| Plant, machinery and equipment | 23 | €180,499 | €147,087 | -€33,413 | -18.5% |
| Furniture and vehicles | 24 | €179,927 | €113,308 | -€66,619 | -37.0% |
| Financial fixed assets | 28 | €588 | €588 | = | 0.0% |
| Current assets | 29/58 | €875,006 | €613,124 | -€261,882 | -29.9% |
| Stocks and contracts in progress | 3 | €91,222 | €126,060 | +€34,838 | +38.2% |
| Stocks | 30/36 | €91,222 | €126,060 | +€34,838 | +38.2% |
| Amounts receivable within one year | 40/41 | €277,559 | €430,782 | +€153,223 | +55.2% |
| Trade receivables | 40 | €264,622 | €92,214 | -€172,409 | -65.2% |
| Other amounts receivable | 41 | €12,937 | €338,569 | +€325,632 | +2,517% |
| Current investments | 50/53 | €420,000 | €0 | -€420,000 | -100% |
| Cash at bank and in hand | 54/58 | €74,217 | €43,278 | -€30,939 | -41.7% |
| Deferred charges and accrued income | 490/1 | €12,007 | €13,003 | +€996 | +8.3% |
| Total equity and liabilities | 10/49 | €1,236,092 | €874,106 | -€361,986 | -29.3% |
| Equity | 10/15 | €172,192 | €179,573 | +€7,381 | +4.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €2,667 | €1,874 | -€793 | -29.7% |
| Investment grants | 15 | €19,525 | €27,699 | +€8,174 | +41.9% |
| Amounts payable | 17/49 | €1,063,900 | €694,533 | -€369,367 | -34.7% |
| Amounts payable after more than one year | 17 | €117,170 | €71,979 | -€45,191 | -38.6% |
| Financial debts | 170/4 | €117,170 | €71,979 | -€45,191 | -38.6% |
| Amounts payable within one year | 42/48 | €943,348 | €622,426 | -€320,923 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €90,259 | €72,591 | -€17,668 | -19.6% |
| Trade debts | 44 | €421,242 | €289,856 | -€131,387 | -31.2% |
| Suppliers | 440/4 | €421,242 | €289,856 | -€131,387 | -31.2% |
| Advances received on contracts in progress | 46 | - | €3,510 | +€3,510 | |
| Taxes, remuneration and social security | 45 | €96,228 | €49,469 | -€46,760 | -48.6% |
| Taxes | 450/3 | €1,041 | €593 | -€449 | -43.1% |
| Remuneration and social security | 454/9 | €95,187 | €48,876 | -€46,311 | -48.7% |
| Other amounts payable | 47/48 | €335,619 | €207,000 | -€128,619 | -38.3% |
| Accrued charges and deferred income | 492/3 | €3,382 | €129 | -€3,253 | -96.2% |
| Non-recurring operating income | 76A | €21,561 | €6,786 | -€14,775 | -68.5% |
| Remuneration, social security and pensions | 62 | €1,206,280 | €1,207,121 | +€841 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,575 | €119,529 | -€11,046 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €15,929 | €22,239 | +€6,310 | +39.6% |
| Non-recurring operating charges | 66A | €625 | €0 | -€625 | -100% |
| Gross operating margin | 9900 | €1,366,244 | €1,371,775 | +€5,531 | +0.4% |
| Operating profit (loss) | 9901 | €12,835 | €22,886 | +€10,051 | +78.3% |
| Financial income | 75/76B | €17,366 | €23,443 | +€6,077 | +35.0% |
| Recurring financial income | 75 | €17,366 | €23,443 | +€6,077 | +35.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €9,804 | €8,738 | -€1,066 | -10.9% |
| Recurring financial charges | 65 | €9,804 | €8,738 | -€1,066 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €20,396 | €37,591 | +€17,194 | +84.3% |
| Income taxes | 67/77 | €3,638 | €11,384 | +€7,746 | +213% |
| Profit (loss) for the period | 9904 | €16,758 | €26,207 | +€9,449 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,758 | €26,207 | +€9,449 | +56.4% |
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 24 October 2026 via checked.be.