BATIST: 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.
What changed
BATIST
NACE 96.910, Personal service activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€480,963
2023 · €194,535+€286,428
Equity
€1.2m
2023 · €837,698+€315,963
Cash
€1.2m
2023 · €852,292+€344,861
Balance sheet total
€4.6m
2023 · €4.0m+€598,216
Largest movements
Assets
- Receivables after one year +€640,000
new in 2024: €640,000
- Cash +€344,861
up €344,861 (+40.5%), from €852,292 to €1.2m
mainly Net result for the year (+€480,963) and Tax, wage and social debts (+€335,323)
- Receivables within one year -€281,688
down €281,688 (-16.5%), from €1.7m to €1.4m
of which Other amounts receivable: -€255,048
- Tangible fixed assets -€98,388
down €98,388 (-12.4%), from €791,427 to €693,039
of which Land and buildings: -€95,722
Equity and liabilities
- Tax, wage and social debts +€335,323
up €335,323 (+13.4%), from €2.5m to €2.8m
of which Remuneration and social security: +€186,780
- Profit (loss) carried forward +€315,963
up €315,963 (+160.6%), from €196,778 to €512,742
Income statement
- Staff costs +€405,405
up €405,405 (+2.5%), from €16.2m to €16.6m
- Turnover +€191,563
up €191,563 (+1.1%), from €17.3m to €17.5m
From the 2023 result to the 2024 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.
Result 2023
€194,535
Turnover
+€191,563
Other operating income
+€15,179
Services and other goods
+€160,595
Staff costs
-€405,405
Depreciation
+€7,929
Other operating charges
+€8,517
Other operating items
+€408,222
Financial income
+€15,281
Financial charges
-€5,183
Taxes
-€110,269
Result 2024
€480,963
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€504,188
Investment
+€36,454
Financing
-€195,781
Cash 2023
€852,292
From operations (derived)
+€504,188
Net result for the year
+€480,963
Depreciation
+€58,764
Receivables after one year
-€640,000
Receivables within one year
+€281,688
Deferred charges and accrued income
+€9,739
Trade debts
+€23,160
Tax, wage and social debts
+€335,323
Other debts
-€23,886
Accrued charges and deferred income
-€21,565
Investment (derived)
+€36,454
Investment in fixed assets (net)
+€36,454
Financing
-€195,781
Debts after one year
-€29,099
Current portion of long-term debt
+€603
Short-term financial debts
-€2,285
Contributions, distributions and other
-€165,000
Cash 2024
€1.2m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,045,815 | €4,644,031 | +€598,216 | +14.8% |
| Fixed assets | 21/28 | €815,659 | €720,442 | -€95,218 | -11.7% |
| Intangible fixed assets | 21 | - | €3,344 | +€3,344 | |
| Tangible fixed assets | 22/27 | €791,427 | €693,039 | -€98,388 | -12.4% |
| Land and buildings | 22 | €702,058 | €606,337 | -€95,722 | -13.6% |
| Furniture and vehicles | 24 | €48,273 | €51,506 | +€3,233 | +6.7% |
| Other tangible fixed assets | 26 | €41,095 | €35,196 | -€5,899 | -14.4% |
| Financial fixed assets | 28 | €24,233 | €24,059 | -€174 | -0.7% |
| Other financial fixed assets | 284/8 | €24,233 | €24,059 | -€174 | -0.7% |
| Amounts receivable and cash guarantees | 285/8 | €24,233 | €24,059 | -€174 | -0.7% |
| Current assets | 29/58 | €3,230,156 | €3,923,589 | +€693,433 | +21.5% |
| Amounts receivable after more than one year | 29 | - | €640,000 | +€640,000 | |
| Other amounts receivable | 291 | - | €640,000 | +€640,000 | |
| Amounts receivable within one year | 40/41 | €1,703,714 | €1,422,026 | -€281,688 | -16.5% |
| Trade receivables | 40 | €1,228,089 | €1,201,449 | -€26,641 | -2.2% |
| Other amounts receivable | 41 | €475,625 | €220,577 | -€255,048 | -53.6% |
| Current investments | 50/53 | €600,000 | €600,000 | = | 0.0% |
| Own shares | 50 | €600,000 | €600,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €852,292 | €1,197,153 | +€344,861 | +40.5% |
| Deferred charges and accrued income | 490/1 | €74,150 | €64,410 | -€9,739 | -13.1% |
| Total equity and liabilities | 10/49 | €4,045,815 | €4,644,031 | +€598,216 | +14.8% |
| Equity | 10/15 | €837,698 | €1,153,662 | +€315,963 | +37.7% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €603,720 | €603,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600,000 | €600,000 | = | 0.0% |
| Own shares acquired | 1312 | €600,000 | €600,000 | = | 0.0% |
| Distributable reserves | 133 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,778 | €512,742 | +€315,963 | +160.6% |
| Amounts payable | 17/49 | €3,208,117 | €3,490,370 | +€282,252 | +8.8% |
| Amounts payable after more than one year | 17 | €258,644 | €229,545 | -€29,099 | -11.3% |
| Financial debts | 170/4 | €258,644 | €229,545 | -€29,099 | -11.3% |
| Credit institutions | 173 | €258,644 | €229,545 | -€29,099 | -11.3% |
| Amounts payable within one year | 42/48 | €2,927,908 | €3,260,824 | +€332,916 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €28,496 | €29,099 | +€603 | +2.1% |
| Financial debts | 43 | €218,952 | €216,667 | -€2,285 | -1.0% |
| Credit institutions | 430/8 | €218,952 | €216,667 | -€2,285 | -1.0% |
| Trade debts | 44 | €157,330 | €180,490 | +€23,160 | +14.7% |
| Suppliers | 440/4 | €157,330 | €180,490 | +€23,160 | +14.7% |
| Taxes, remuneration and social security | 45 | €2,499,245 | €2,834,569 | +€335,323 | +13.4% |
| Taxes | 450/3 | €270,770 | €419,313 | +€148,543 | +54.9% |
| Remuneration and social security | 454/9 | €2,228,475 | €2,415,256 | +€186,780 | +8.4% |
| Other amounts payable | 47/48 | €23,886 | - | -€23,886 | |
| Accrued charges and deferred income | 492/3 | €21,565 | - | -€21,565 | |
| Operating income | 70/76A | €17,346,165 | €17,866,369 | +€520,204 | +3.0% |
| Turnover | 70 | €17,282,066 | €17,473,629 | +€191,563 | +1.1% |
| Other operating income | 74 | €64,099 | €79,278 | +€15,179 | +23.7% |
| Non-recurring operating income | 76A | - | €313,462 | +€313,462 | |
| Operating charges | 60/66A | €17,043,254 | €17,176,858 | +€133,604 | +0.8% |
| Services and other goods | 61 | €664,613 | €504,018 | -€160,595 | -24.2% |
| Remuneration, social security and pensions | 62 | €16,192,788 | €16,598,193 | +€405,405 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,693 | €58,764 | -€7,929 | -11.9% |
| Other operating charges | 640/8 | €24,400 | €15,883 | -€8,517 | -34.9% |
| Non-recurring operating charges | 66A | €94,760 | - | -€94,760 | |
| Operating profit (loss) | 9901 | €302,911 | €689,511 | +€386,600 | +127.6% |
| Financial income | 75/76B | €11,556 | €26,837 | +€15,281 | +132.2% |
| Recurring financial income | 75 | €11,556 | €26,837 | +€15,281 | +132.2% |
| Income from current assets | 751 | €11,489 | €26,366 | +€14,877 | +129.5% |
| Other financial income | 752/9 | €67 | €471 | +€404 | +601.5% |
| Financial charges | 65/66B | €36,565 | €41,748 | +€5,183 | +14.2% |
| Recurring financial charges | 65 | €36,565 | €41,748 | +€5,183 | +14.2% |
| Debt charges | 650 | €23,441 | €21,752 | -€1,689 | -7.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €11,768 | €8,366 | -€3,402 | -28.9% |
| Other financial charges | 652/9 | €1,356 | €11,630 | +€10,274 | +757.5% |
| Profit (loss) for the period before taxes | 9903 | €277,903 | €674,600 | +€396,697 | +142.7% |
| Income taxes | 67/77 | €83,367 | €193,637 | +€110,269 | +132.3% |
| Taxes | 670/3 | €209,802 | €193,637 | -€16,166 | -7.7% |
| Tax adjustments and reversals of tax provisions | 77 | €126,435 | - | -€126,435 | |
| Profit (loss) for the period | 9904 | €194,535 | €480,963 | +€286,428 | +147.2% |
| Profit (loss) for the period to be appropriated | 9905 | €194,535 | €480,963 | +€286,428 | +147.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.