BATISSEL: 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.
BATISSEL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€54,248
down €54,248 (-5.7%), from €944,436 to €890,187
- Other debts +€43,300
up €43,300 (+3.8%), from €1.1m to €1.2m
- Gross operating margin +€50,337
up €50,337 (+94.3%), from -€53,388 to -€3,050
- Financial charges +€12,269
up €12,269 (+33.7%), from €36,460 to €48,730
- Depreciation -€3,660
down €3,660 (-87.1%), from €4,200 to €540
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 | €2,313,729 | €2,302,786 | -€10,943 | -0.5% |
| Fixed assets | 21/28 | €540 | - | -€540 | |
| Tangible fixed assets | 22/27 | €540 | - | -€540 | |
| Furniture and vehicles | 24 | €540 | - | -€540 | |
| Current assets | 29/58 | €2,313,189 | €2,302,786 | -€10,403 | -0.4% |
| Stocks and contracts in progress | 3 | €2,073,950 | €2,073,950 | = | 0.0% |
| Stocks | 30/36 | €2,073,950 | €2,073,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,730 | - | -€20,730 | |
| Other amounts receivable | 41 | €20,730 | - | -€20,730 | |
| Cash at bank and in hand | 54/58 | €218,508 | €228,835 | +€10,327 | +4.7% |
| Total equity and liabilities | 10/49 | €2,313,729 | €2,302,786 | -€10,943 | -0.5% |
| Equity | 10/15 | €966,436 | €912,187 | -€54,248 | -5.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €944,436 | €890,187 | -€54,248 | -5.7% |
| Amounts payable | 17/49 | €1,347,293 | €1,390,598 | +€43,305 | +3.2% |
| Amounts payable within one year | 42/48 | €1,347,293 | €1,390,598 | +€43,305 | +3.2% |
| Financial debts | 43 | €214,000 | €214,000 | = | 0.0% |
| Credit institutions | 430/8 | €214,000 | €214,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €93 | €98 | +€5 | +5.7% |
| Taxes | 450/3 | €93 | €98 | +€5 | +5.7% |
| Other amounts payable | 47/48 | €1,133,200 | €1,176,500 | +€43,300 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,200 | €540 | -€3,660 | -87.1% |
| Other operating charges | 640/8 | €1,610 | €1,898 | +€288 | +17.9% |
| Gross operating margin | 9900 | -€53,388 | -€3,050 | +€50,337 | +94.3% |
| Operating profit (loss) | 9901 | -€59,197 | -€5,488 | +€53,709 | +90.7% |
| Financial income | 75/76B | €17 | €88 | +€71 | +415.4% |
| Recurring financial income | 75 | €17 | €88 | +€71 | +415.4% |
| Financial charges | 65/66B | €36,460 | €48,730 | +€12,269 | +33.7% |
| Recurring financial charges | 65 | €36,460 | €48,730 | +€12,269 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | -€95,640 | -€54,130 | +€41,511 | +43.4% |
| Income taxes | 67/77 | €98 | €119 | +€21 | +21.0% |
| Profit (loss) for the period | 9904 | -€95,739 | -€54,248 | +€41,490 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,739 | -€54,248 | +€41,490 | +43.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.