BATISSEURS.BE: 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.
BATISSEURS.BE
Largest movements
- Receivables within one year +€704,524
up €704,524 (+210%), from €336,149 to €1.0m
of which Trade receivables: +€712,281
- Cash +€103,773
up €103,773 (+149%), from €69,835 to €173,608
mainly Trade debts (+€654,922) and Debts after one year (+€140,940)
- Trade debts +€654,922
up €654,922 (+344%), from €190,471 to €845,393
- Debts after one year +€140,940
up €140,940 (+705%), from €20,000 to €160,940
of which Financial debts: +€140,940
- Current portion of long-term debt +€33,583
new in 2025: €33,583
- Accrued charges and deferred income -€27,046
no longer reported in 2025 (was €27,046)
- Reserves +€27,000
new in 2025: €27,000
- Gross operating margin -€111,902
down €111,902 (-36.1%), from €310,080 to €198,178
- Write-downs -€17,852
no longer reported in 2025 (was €17,852)
- Staff costs -€9,822
down €9,822 (-7.0%), from €139,375 to €129,554
- Other operating charges -€9,473
down €9,473 (-82.1%), from €11,536 to €2,063
- Financial charges -€8,790
down €8,790 (-45.7%), from €19,242 to €10,452
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 | €409,129 | €1,229,717 | +€820,588 | +201% |
| Fixed assets | 21/28 | €2,419 | €14,710 | +€12,291 | +508% |
| Tangible fixed assets | 22/27 | €1,208 | €12,899 | +€11,691 | +968% |
| Plant, machinery and equipment | 23 | €308 | €12,494 | +€12,186 | +3,961% |
| Furniture and vehicles | 24 | €900 | €405 | -€495 | -55.0% |
| Financial fixed assets | 28 | €1,211 | €1,811 | +€600 | +49.5% |
| Current assets | 29/58 | €406,710 | €1,215,006 | +€808,297 | +199% |
| Amounts receivable within one year | 40/41 | €336,149 | €1,040,673 | +€704,524 | +210% |
| Trade receivables | 40 | €275,732 | €988,014 | +€712,281 | +258% |
| Other amounts receivable | 41 | €60,417 | €52,659 | -€7,757 | -12.8% |
| Cash at bank and in hand | 54/58 | €69,835 | €173,608 | +€103,773 | +149% |
| Deferred charges and accrued income | 490/1 | €726 | €726 | = | 0.0% |
| Total equity and liabilities | 10/49 | €409,129 | €1,229,717 | +€820,588 | +201% |
| Equity | 10/15 | €63,399 | €85,084 | +€21,685 | +34.2% |
| Contributions | 10/11 | €57,660 | €57,660 | = | 0.0% |
| Reserves | 13 | - | €27,000 | +€27,000 | |
| Distributable reserves | 133 | - | €27,000 | +€27,000 | |
| Profit (loss) carried forward | 14 | €5,739 | €424 | -€5,315 | -92.6% |
| Amounts payable | 17/49 | €345,730 | €1,144,632 | +€798,902 | +231% |
| Amounts payable after more than one year | 17 | €20,000 | €160,940 | +€140,940 | +705% |
| Financial debts | 170/4 | - | €140,940 | +€140,940 | |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €298,684 | €983,693 | +€685,008 | +229% |
| Current portion of amounts payable after more than one year | 42 | - | €33,583 | +€33,583 | |
| Trade debts | 44 | €190,471 | €845,393 | +€654,922 | +344% |
| Suppliers | 440/4 | €190,471 | €845,393 | +€654,922 | +344% |
| Taxes, remuneration and social security | 45 | €96,507 | €104,090 | +€7,584 | +7.9% |
| Taxes | 450/3 | €69,813 | €83,820 | +€14,007 | +20.1% |
| Remuneration and social security | 454/9 | €26,694 | €20,270 | -€6,423 | -24.1% |
| Other amounts payable | 47/48 | €11,707 | €626 | -€11,080 | -94.7% |
| Accrued charges and deferred income | 492/3 | €27,046 | - | -€27,046 | |
| Non-recurring operating income | 76A | €24,700 | - | -€24,700 | |
| Remuneration, social security and pensions | 62 | €139,375 | €129,554 | -€9,822 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | €4,144 | +€2,934 | +242% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,852 | - | -€17,852 | |
| Other operating charges | 640/8 | €11,536 | €2,063 | -€9,473 | -82.1% |
| Gross operating margin | 9900 | €310,080 | €198,178 | -€111,902 | -36.1% |
| Operating profit (loss) | 9901 | €140,107 | €62,418 | -€77,689 | -55.5% |
| Financial income | 75/76B | €74 | €872 | +€799 | +1,086% |
| Recurring financial income | 75 | €74 | €872 | +€799 | +1,086% |
| Financial charges | 65/66B | €19,242 | €10,452 | -€8,790 | -45.7% |
| Recurring financial charges | 65 | €19,242 | €10,452 | -€8,790 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €120,938 | €52,837 | -€68,101 | -56.3% |
| Income taxes | 67/77 | €36,148 | €31,152 | -€4,996 | -13.8% |
| Profit (loss) for the period | 9904 | €84,790 | €21,685 | -€63,105 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,790 | €21,685 | -€63,105 | -74.4% |
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 26 October 2026 via checked.be.