BATIXAV: 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.
BATIXAV
Largest movements
- Receivables within one year +€42,401
up €42,401 (+876.8%), from €4,836 to €47,237
of which Trade receivables: +€42,218
- Tangible fixed assets -€13,410
down €13,410 (-44.8%), from €29,906 to €16,496
- Cash +€3,665
up €3,665 (+38.7%), from €9,464 to €13,129
mainly Net result for the year (+€47,435) and Tax, wage and social debts (+€15,028)
- Deferred charges and accrued income +€1,686
new in 2025: €1,686
- Profit (loss) carried forward +€47,427
up €47,427, from -€30,044 to €17,383
- Advances received -€20,088
no longer reported in 2025 (was €20,088)
- Tax, wage and social debts +€15,028
up €15,028 (+13661.8%), from €110 to €15,138
- Other debts -€6,169
down €6,169 (-31.4%), from €19,639 to €13,470
- Trade debts -€1,856
down €1,856 (-6.1%), from €30,313 to €28,457
- Taxes +€15,137
new in 2025: €15,137
- Gross operating margin -€5,363
down €5,363 (-6.4%), from €83,491 to €78,128
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 | €46,306 | €80,648 | +€34,342 | +74.2% |
| Fixed assets | 21/28 | €32,006 | €18,596 | -€13,410 | -41.9% |
| Tangible fixed assets | 22/27 | €29,906 | €16,496 | -€13,410 | -44.8% |
| Furniture and vehicles | 24 | €29,906 | €16,496 | -€13,410 | -44.8% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €14,300 | €62,052 | +€47,752 | +333.9% |
| Amounts receivable within one year | 40/41 | €4,836 | €47,237 | +€42,401 | +876.8% |
| Trade receivables | 40 | - | €42,218 | +€42,218 | |
| Other amounts receivable | 41 | €4,836 | €5,019 | +€183 | +3.8% |
| Cash at bank and in hand | 54/58 | €9,464 | €13,129 | +€3,665 | +38.7% |
| Deferred charges and accrued income | 490/1 | - | €1,686 | +€1,686 | |
| Total equity and liabilities | 10/49 | €46,306 | €80,648 | +€34,342 | +74.2% |
| Equity | 10/15 | -€23,844 | €23,583 | +€47,427 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,044 | €17,383 | +€47,427 | |
| Amounts payable | 17/49 | €70,150 | €57,065 | -€13,085 | -18.7% |
| Amounts payable within one year | 42/48 | €70,150 | €57,065 | -€13,085 | -18.7% |
| Trade debts | 44 | €30,313 | €28,457 | -€1,856 | -6.1% |
| Suppliers | 440/4 | €30,313 | €28,457 | -€1,856 | -6.1% |
| Advances received on contracts in progress | 46 | €20,088 | - | -€20,088 | |
| Taxes, remuneration and social security | 45 | €110 | €15,138 | +€15,028 | +13661.8% |
| Taxes | 450/3 | €110 | €15,138 | +€15,028 | +13661.8% |
| Other amounts payable | 47/48 | €19,639 | €13,470 | -€6,169 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,768 | €13,410 | -€358 | -2.6% |
| Other operating charges | 640/8 | €1,292 | €1,719 | +€427 | +33.0% |
| Non-recurring operating charges | 66A | €37,816 | - | -€37,816 | |
| Gross operating margin | 9900 | €83,491 | €78,128 | -€5,363 | -6.4% |
| Operating profit (loss) | 9901 | €30,615 | €62,999 | +€32,384 | +105.8% |
| Financial income | 75/76B | €4 | €42 | +€38 | +950.0% |
| Recurring financial income | 75 | €4 | €42 | +€38 | +950.0% |
| Financial charges | 65/66B | €165 | €469 | +€304 | +184.2% |
| Recurring financial charges | 65 | €165 | €469 | +€304 | +184.2% |
| Profit (loss) for the period before taxes | 9903 | €30,454 | €62,572 | +€32,118 | +105.5% |
| Income taxes | 67/77 | - | €15,137 | +€15,137 | |
| Profit (loss) for the period | 9904 | €30,454 | €47,435 | +€16,981 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,454 | €47,435 | +€16,981 | +55.8% |
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 8 October 2026 via checked.be.