BATIWILLY: 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.
BATIWILLY
Largest movements
- Cash +€33,350
up €33,350 (+25.4%), from €131,551 to €164,902
mainly Net result for the year (+€21,838) and Depreciation (+€18,017)
- Tangible fixed assets -€16,492
down €16,492 (-27.5%), from €59,910 to €43,418
of which Furniture and vehicles: -€17,304
- Receivables within one year -€9,630
down €9,630 (-14.2%), from €68,035 to €58,405
of which Trade receivables: -€7,750
- Reserves +€20,000
up €20,000 (+50.8%), from €39,360 to €59,360
of which Distributable reserves: +€20,000
- Debts after one year -€15,162
down €15,162 (-43.1%), from €35,184 to €20,022
- Tax, wage and social debts +€3,965
up €3,965 (+70.1%), from €5,655 to €9,620
of which Remuneration and social security: +€2,083
- Trade debts -€3,163
down €3,163 (-9.9%), from €31,945 to €28,782
- Gross operating margin +€51,938
up €51,938 (+37.1%), from €139,970 to €191,908
- Staff costs +€18,526
up €18,526 (+15.1%), from €123,090 to €141,616
- Financial income -€13,760
down €13,760 (-78.9%), from €17,448 to €3,688
of which Non-recurring financial income: -€15,000
- Taxes +€7,125
up €7,125 (+567.2%), from €1,256 to €8,382
- Depreciation +€2,650
up €2,650 (+17.2%), from €15,368 to €18,017
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 | €280,314 | €286,982 | +€6,668 | +2.4% |
| Fixed assets | 21/28 | €63,675 | €45,174 | -€18,502 | -29.1% |
| Tangible fixed assets | 22/27 | €59,910 | €43,418 | -€16,492 | -27.5% |
| Plant, machinery and equipment | 23 | €2,529 | €3,340 | +€812 | +32.1% |
| Furniture and vehicles | 24 | €57,381 | €40,077 | -€17,304 | -30.2% |
| Financial fixed assets | 28 | €3,765 | €1,756 | -€2,009 | -53.4% |
| Current assets | 29/58 | €216,639 | €241,808 | +€25,169 | +11.6% |
| Amounts receivable within one year | 40/41 | €68,035 | €58,405 | -€9,630 | -14.2% |
| Trade receivables | 40 | €40,449 | €32,699 | -€7,750 | -19.2% |
| Other amounts receivable | 41 | €27,586 | €25,706 | -€1,880 | -6.8% |
| Current investments | 50/53 | €9,991 | €9,991 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €131,551 | €164,902 | +€33,350 | +25.4% |
| Deferred charges and accrued income | 490/1 | €7,061 | €8,510 | +€1,449 | +20.5% |
| Total equity and liabilities | 10/49 | €280,314 | €286,982 | +€6,668 | +2.4% |
| Equity | 10/15 | €191,557 | €213,396 | +€21,838 | +11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,360 | €59,360 | +€20,000 | +50.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,500 | €57,500 | +€20,000 | +53.3% |
| Profit (loss) carried forward | 14 | €139,797 | €141,636 | +€1,838 | +1.3% |
| Amounts payable | 17/49 | €88,757 | €73,586 | -€15,171 | -17.1% |
| Amounts payable after more than one year | 17 | €35,184 | €20,022 | -€15,162 | -43.1% |
| Financial debts | 170/4 | €35,184 | €20,022 | -€15,162 | -43.1% |
| Amounts payable within one year | 42/48 | €53,573 | €53,564 | -€9 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €15,973 | €15,162 | -€812 | -5.1% |
| Trade debts | 44 | €31,945 | €28,782 | -€3,163 | -9.9% |
| Suppliers | 440/4 | €31,945 | €28,782 | -€3,163 | -9.9% |
| Taxes, remuneration and social security | 45 | €5,655 | €9,620 | +€3,965 | +70.1% |
| Taxes | 450/3 | €3,835 | €5,717 | +€1,882 | +49.1% |
| Remuneration and social security | 454/9 | €1,820 | €3,903 | +€2,083 | +114.5% |
| Remuneration, social security and pensions | 62 | €123,090 | €141,616 | +€18,526 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,368 | €18,017 | +€2,650 | +17.2% |
| Other operating charges | 640/8 | €1,249 | €1,194 | -€55 | -4.4% |
| Gross operating margin | 9900 | €139,970 | €191,908 | +€51,938 | +37.1% |
| Operating profit (loss) | 9901 | €263 | €31,081 | +€30,818 | +11720.0% |
| Financial income | 75/76B | €17,448 | €3,688 | -€13,760 | -78.9% |
| Recurring financial income | 75 | €2,448 | €3,688 | +€1,240 | +50.7% |
| Non-recurring financial income | 76B | €15,000 | - | -€15,000 | |
| Financial charges | 65/66B | €3,877 | €4,549 | +€672 | +17.3% |
| Recurring financial charges | 65 | €3,877 | €4,549 | +€672 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €13,834 | €30,220 | +€16,386 | +118.4% |
| Income taxes | 67/77 | €1,256 | €8,382 | +€7,125 | +567.2% |
| Profit (loss) for the period | 9904 | €12,578 | €21,838 | +€9,261 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,578 | €21,838 | +€9,261 | +73.6% |
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.