BATIVENTIL: 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.
BATIVENTIL
Largest movements
- Tangible fixed assets -€22,037
down €22,037 (-33.5%), from €65,772 to €43,735
of which Plant, machinery and equipment: -€11,930
- Cash -€7,273
down €7,273 (-44.8%), from €16,250 to €8,977
mainly Net result for the year (-€58,257) and Trade debts (-€34,795)
- Stocks and contracts -€6,382
down €6,382 (-79.7%), from €8,010 to €1,628
- Receivables within one year +€2,534
up €2,534 (+6.0%), from €42,213 to €44,747
of which Trade receivables: +€1,575
- Debts after one year +€64,107
up €64,107 (+190%), from €33,754 to €97,861
of which Other amounts payable: +€86,006
- Profit (loss) carried forward -€58,257
down €58,257 (-535%), from -€10,884 to -€69,141
- Trade debts -€34,795
down €34,795 (-82.3%), from €42,260 to €7,465
- Accrued charges and deferred income -€4,106
down €4,106 (-80.4%), from €5,104 to €998
- Gross operating margin -€29,529
down €29,529, from €11,535 to -€17,994
- Other operating charges -€7,699
down €7,699 (-98.6%), from €7,808 to €109
- Financial charges +€5,622
up €5,622 (+87.7%), from €6,407 to €12,029
- Write-downs +€2,471
up €2,471, from -€2,471 to €0
- Depreciation +€2,086
up €2,086 (+7.8%), from €26,775 to €28,861
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 | €132,728 | €99,982 | -€32,746 | -24.7% |
| Fixed assets | 21/28 | €65,957 | €43,920 | -€22,037 | -33.4% |
| Tangible fixed assets | 22/27 | €65,772 | €43,735 | -€22,037 | -33.5% |
| Land and buildings | 22 | €3,246 | €1,624 | -€1,622 | -50.0% |
| Plant, machinery and equipment | 23 | €26,527 | €14,598 | -€11,930 | -45.0% |
| Furniture and vehicles | 24 | €35,999 | €27,514 | -€8,485 | -23.6% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €66,771 | €56,062 | -€10,709 | -16.0% |
| Stocks and contracts in progress | 3 | €8,010 | €1,628 | -€6,382 | -79.7% |
| Stocks | 30/36 | €8,010 | €1,628 | -€6,382 | -79.7% |
| Amounts receivable within one year | 40/41 | €42,213 | €44,747 | +€2,534 | +6.0% |
| Trade receivables | 40 | €34,562 | €36,136 | +€1,575 | +4.6% |
| Other amounts receivable | 41 | €7,652 | €8,611 | +€960 | +12.5% |
| Current investments | 50/53 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €16,250 | €8,977 | -€7,273 | -44.8% |
| Deferred charges and accrued income | 490/1 | €298 | €609 | +€311 | +104% |
| Total equity and liabilities | 10/49 | €132,728 | €99,982 | -€32,746 | -24.7% |
| Equity | 10/15 | €2,822 | -€56,070 | -€58,892 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€10,884 | -€69,141 | -€58,257 | -535% |
| Investment grants | 15 | €1,306 | €671 | -€635 | -48.6% |
| Amounts payable | 17/49 | €129,906 | €156,052 | +€26,146 | +20.1% |
| Amounts payable after more than one year | 17 | €33,754 | €97,861 | +€64,107 | +190% |
| Financial debts | 170/4 | €33,754 | €11,854 | -€21,900 | -64.9% |
| Other amounts payable | 178/9 | - | €86,006 | +€86,006 | |
| Amounts payable within one year | 42/48 | €91,048 | €57,193 | -€33,854 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €21,288 | €21,900 | +€612 | +2.9% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €42,260 | €7,465 | -€34,795 | -82.3% |
| Suppliers | 440/4 | €42,260 | €7,465 | -€34,795 | -82.3% |
| Taxes, remuneration and social security | 45 | €2,500 | €2,829 | +€329 | +13.2% |
| Taxes | 450/3 | - | €2,829 | +€2,829 | |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €5,104 | €998 | -€4,106 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,775 | €28,861 | +€2,086 | +7.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,471 | €0 | +€2,471 | |
| Other operating charges | 640/8 | €7,808 | €109 | -€7,699 | -98.6% |
| Gross operating margin | 9900 | €11,535 | -€17,994 | -€29,529 | |
| Operating profit (loss) | 9901 | -€20,576 | -€46,964 | -€26,388 | -128% |
| Financial income | 75/76B | €804 | €736 | -€68 | -8.4% |
| Recurring financial income | 75 | €804 | €736 | -€68 | -8.4% |
| Financial charges | 65/66B | €6,407 | €12,029 | +€5,622 | +87.7% |
| Recurring financial charges | 65 | €6,407 | €12,029 | +€5,622 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,179 | -€58,257 | -€32,078 | -123% |
| Profit (loss) for the period | 9904 | -€26,179 | -€58,257 | -€32,078 | -123% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,179 | -€58,257 | -€32,078 | -123% |
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.