BATISS'EMOI: what changed
BATISS'EMOI
Largest movements
- Receivables within one year -€53,483
down €53,483 (-48.6%), from €110,007 to €56,524
of which Other amounts receivable: -€33,407
- Tangible fixed assets -€30,306
down €30,306 (-72.7%), from €41,696 to €11,390
of which Furniture and vehicles: -€24,647
- Stocks and contracts +€16,288
new in 2025: €16,288
- Cash +€15,047
new in 2025: €15,047
mainly Receivables within one year (+€53,483) and Investment in fixed assets (net) (+€17,194)
- Deferred charges and accrued income +€4,037
up €4,037 (+415%), from €972 to €5,009
- Profit (loss) carried forward -€25,263
new in 2025: -€25,263
- Other debts -€18,600
no longer reported in 2025 (was €18,600)
- Tax, wage and social debts +€8,518
up €8,518 (+182%), from €4,692 to €13,210
of which Taxes: +€7,573
- Debts after one year -€8,145
down €8,145 (-50.0%), from €16,290 to €8,145
- Reserves -€6,015
down €6,015 (-25.7%), from €23,383 to €17,369
of which Distributable reserves: -€6,015
- Staff costs -€10,624
down €10,624 (-23.6%), from €45,088 to €34,464
- Depreciation -€4,934
down €4,934 (-27.3%), from €18,046 to €13,112
- Gross operating margin +€2,512
up €2,512 (+16.7%), from €15,040 to €17,552
- Financial charges -€1,851
down €1,851 (-44.9%), from €4,120 to €2,269
- Other operating charges -€476
down €476 (-19.4%), from €2,448 to €1,972
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,676 | €104,257 | -€48,418 | -31.7% |
| Fixed assets | 21/28 | €41,696 | €11,390 | -€30,306 | -72.7% |
| Tangible fixed assets | 22/27 | €41,696 | €11,390 | -€30,306 | -72.7% |
| Plant, machinery and equipment | 23 | €5,060 | €2,294 | -€2,766 | -54.7% |
| Furniture and vehicles | 24 | €33,743 | €9,096 | -€24,647 | -73.0% |
| Leasing and similar rights | 25 | €2,893 | - | -€2,893 | |
| Current assets | 29/58 | €110,980 | €92,868 | -€18,112 | -16.3% |
| Stocks and contracts in progress | 3 | - | €16,288 | +€16,288 | |
| Stocks | 30/36 | - | €16,288 | +€16,288 | |
| Amounts receivable within one year | 40/41 | €110,007 | €56,524 | -€53,483 | -48.6% |
| Trade receivables | 40 | €42,680 | €22,603 | -€20,076 | -47.0% |
| Other amounts receivable | 41 | €67,328 | €33,921 | -€33,407 | -49.6% |
| Cash at bank and in hand | 54/58 | - | €15,047 | +€15,047 | |
| Deferred charges and accrued income | 490/1 | €972 | €5,009 | +€4,037 | +415% |
| Total equity and liabilities | 10/49 | €152,676 | €104,257 | -€48,418 | -31.7% |
| Equity | 10/15 | €35,783 | €4,506 | -€31,277 | -87.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €23,383 | €17,369 | -€6,015 | -25.7% |
| Tax-exempt reserves | 132 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €14,883 | €8,869 | -€6,015 | -40.4% |
| Profit (loss) carried forward | 14 | - | -€25,263 | -€25,263 | |
| Amounts payable | 17/49 | €116,892 | €99,751 | -€17,141 | -14.7% |
| Amounts payable after more than one year | 17 | €16,290 | €8,145 | -€8,145 | -50.0% |
| Financial debts | 170/4 | €16,290 | €8,145 | -€8,145 | -50.0% |
| Amounts payable within one year | 42/48 | €100,602 | €91,606 | -€8,996 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €8,145 | €8,145 | = | 0.0% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €69,165 | €70,251 | +€1,086 | +1.6% |
| Suppliers | 440/4 | €69,165 | €70,251 | +€1,086 | +1.6% |
| Taxes, remuneration and social security | 45 | €4,692 | €13,210 | +€8,518 | +182% |
| Taxes | 450/3 | €4,692 | €12,266 | +€7,573 | +161% |
| Remuneration and social security | 454/9 | - | €944 | +€944 | |
| Other amounts payable | 47/48 | €18,600 | - | -€18,600 | |
| Remuneration, social security and pensions | 62 | €45,088 | €34,464 | -€10,624 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,046 | €13,112 | -€4,934 | -27.3% |
| Other operating charges | 640/8 | €2,448 | €1,972 | -€476 | -19.4% |
| Non-recurring operating charges | 66A | €2,445 | €135 | -€2,311 | -94.5% |
| Gross operating margin | 9900 | €15,040 | €17,552 | +€2,512 | +16.7% |
| Operating profit (loss) | 9901 | -€52,987 | -€32,131 | +€20,856 | +39.4% |
| Financial income | 75/76B | €3,962 | €3,536 | -€426 | -10.7% |
| Recurring financial income | 75 | €3,962 | €3,536 | -€426 | -10.7% |
| Financial charges | 65/66B | €4,120 | €2,269 | -€1,851 | -44.9% |
| Recurring financial charges | 65 | €4,120 | €2,269 | -€1,851 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | -€53,146 | -€30,864 | +€22,282 | +41.9% |
| Income taxes | 67/77 | €413 | €413 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€53,559 | -€31,277 | +€22,282 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,559 | -€31,277 | +€22,282 | +41.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.