BATISON: 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.
BATISON
Largest movements
- Current investments +€781,513
up €781,513 (+424.3%), from €184,208 to €965,721
- Tangible fixed assets -€91,379
down €91,379 (-30.6%), from €298,258 to €206,880
- Cash +€15,360
up €15,360 (+41.0%), from €37,435 to €52,795
mainly Net result for the year (+€636,812) and Investment in fixed assets (net) (+€86,763)
- Reserves +€636,812
up €636,812 (+499.0%), from €127,605 to €764,417
- Tax, wage and social debts +€65,913
up €65,913, from €0 to €65,913
- Gross operating margin +€895,349
up €895,349 (+1920.7%), from €46,615 to €941,963
- Taxes +€287,505
up €287,505 (+3038.7%), from €9,461 to €296,966
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 | €524,652 | €1,227,547 | +€702,895 | +134.0% |
| Fixed assets | 21/28 | €298,258 | €206,880 | -€91,379 | -30.6% |
| Tangible fixed assets | 22/27 | €298,258 | €206,880 | -€91,379 | -30.6% |
| Land and buildings | 22 | €298,258 | €206,880 | -€91,379 | -30.6% |
| Current assets | 29/58 | €226,394 | €1,020,668 | +€794,274 | +350.8% |
| Amounts receivable within one year | 40/41 | €2,545 | €0 | -€2,545 | -100.0% |
| Other amounts receivable | 41 | €2,545 | €0 | -€2,545 | -100.0% |
| Current investments | 50/53 | €184,208 | €965,721 | +€781,513 | +424.3% |
| Cash at bank and in hand | 54/58 | €37,435 | €52,795 | +€15,360 | +41.0% |
| Deferred charges and accrued income | 490/1 | €2,206 | €2,152 | -€54 | -2.5% |
| Total equity and liabilities | 10/49 | €524,652 | €1,227,547 | +€702,895 | +134.0% |
| Equity | 10/15 | €521,605 | €1,158,417 | +€636,812 | +122.1% |
| Contributions | 10/11 | €394,000 | €394,000 | = | 0.0% |
| Reserves | 13 | €127,605 | €764,417 | +€636,812 | +499.0% |
| Distributable reserves | 133 | €127,605 | €764,417 | +€636,812 | +499.0% |
| Amounts payable | 17/49 | €3,047 | €69,130 | +€66,083 | +2168.9% |
| Amounts payable within one year | 42/48 | €0 | €65,979 | +€65,979 | |
| Taxes, remuneration and social security | 45 | €0 | €65,913 | +€65,913 | |
| Taxes | 450/3 | €0 | €65,913 | +€65,913 | |
| Other amounts payable | 47/48 | - | €66 | +€66 | |
| Accrued charges and deferred income | 492/3 | €3,047 | €3,151 | +€104 | +3.4% |
| Non-recurring operating income | 76A | - | €893,237 | +€893,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,732 | €4,616 | -€116 | -2.5% |
| Other operating charges | 640/8 | €7,200 | €7,425 | +€224 | +3.1% |
| Gross operating margin | 9900 | €46,615 | €941,963 | +€895,349 | +1920.7% |
| Operating profit (loss) | 9901 | €34,682 | €929,923 | +€895,241 | +2581.3% |
| Financial income | 75/76B | €3,367 | €3,517 | +€150 | +4.5% |
| Recurring financial income | 75 | €3,367 | €3,517 | +€150 | +4.5% |
| Financial charges | 65/66B | -€2,114 | -€339 | +€1,775 | +84.0% |
| Recurring financial charges | 65 | -€2,114 | -€339 | +€1,775 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €40,162 | €933,779 | +€893,616 | +2225.0% |
| Income taxes | 67/77 | €9,461 | €296,966 | +€287,505 | +3038.7% |
| Profit (loss) for the period | 9904 | €30,701 | €636,812 | +€606,111 | +1974.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,701 | €636,812 | +€606,111 | +1974.2% |
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 12 October 2026 via checked.be.