BATOCO INVEST: 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.
BATOCO INVEST
Largest movements
- Tangible fixed assets -€33,088
down €33,088 (-6.0%), from €554,286 to €521,198
of which Land and buildings: -€28,504
- Receivables within one year -€14,689
down €14,689 (-54.8%), from €26,819 to €12,130
of which Trade receivables: -€19,500
- Cash +€10,973
up €10,973 (+79.0%), from €13,887 to €24,860
mainly Depreciation (+€33,088) and Receivables within one year (+€14,689)
- Profit (loss) carried forward -€21,342
down €21,342 (-19.5%), from €109,254 to €87,912
- Trade debts -€12,145
down €12,145 (-86.0%), from €14,130 to €1,985
- Tax, wage and social debts -€6,171
down €6,171 (-87.8%), from €7,029 to €857
- Gross operating margin +€7,591
up €7,591 (+96.4%), from €7,878 to €15,469
- Depreciation +€3,163
up €3,163 (+10.6%), from €29,925 to €33,088
- Other operating charges +€302
up €302 (+9.0%), from €3,350 to €3,652
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 | €594,992 | €558,303 | -€36,689 | -6.2% |
| Fixed assets | 21/28 | €554,286 | €521,198 | -€33,088 | -6.0% |
| Tangible fixed assets | 22/27 | €554,286 | €521,198 | -€33,088 | -6.0% |
| Land and buildings | 22 | €525,828 | €497,324 | -€28,504 | -5.4% |
| Plant, machinery and equipment | 23 | €11,247 | €8,798 | -€2,449 | -21.8% |
| Furniture and vehicles | 24 | €17,211 | €15,075 | -€2,136 | -12.4% |
| Current assets | 29/58 | €40,706 | €37,106 | -€3,600 | -8.8% |
| Amounts receivable within one year | 40/41 | €26,819 | €12,130 | -€14,689 | -54.8% |
| Trade receivables | 40 | €21,257 | €1,757 | -€19,500 | -91.7% |
| Other amounts receivable | 41 | €5,562 | €10,373 | +€4,811 | +86.5% |
| Cash at bank and in hand | 54/58 | €13,887 | €24,860 | +€10,973 | +79.0% |
| Deferred charges and accrued income | 490/1 | - | €116 | +€116 | |
| Total equity and liabilities | 10/49 | €594,992 | €558,303 | -€36,689 | -6.2% |
| Equity | 10/15 | €313,529 | €292,187 | -€21,342 | -6.8% |
| Contributions | 10/11 | €4,782 | €4,782 | = | 0.0% |
| Reserves | 13 | €199,493 | €199,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €478 | €478 | = | 0.0% |
| Reserves not available under the articles | 1311 | €478 | €478 | = | 0.0% |
| Tax-exempt reserves | 132 | €72 | €72 | = | 0.0% |
| Distributable reserves | 133 | €198,942 | €198,942 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,254 | €87,912 | -€21,342 | -19.5% |
| Amounts payable | 17/49 | €281,463 | €266,116 | -€15,347 | -5.5% |
| Amounts payable within one year | 42/48 | €281,463 | €263,383 | -€18,080 | -6.4% |
| Trade debts | 44 | €14,130 | €1,985 | -€12,145 | -86.0% |
| Suppliers | 440/4 | €14,130 | €1,985 | -€12,145 | -86.0% |
| Taxes, remuneration and social security | 45 | €7,029 | €857 | -€6,171 | -87.8% |
| Taxes | 450/3 | €7,029 | €857 | -€6,171 | -87.8% |
| Other amounts payable | 47/48 | €260,304 | €260,541 | +€237 | +0.1% |
| Accrued charges and deferred income | 492/3 | - | €2,733 | +€2,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,925 | €33,088 | +€3,163 | +10.6% |
| Other operating charges | 640/8 | €3,350 | €3,652 | +€302 | +9.0% |
| Gross operating margin | 9900 | €7,878 | €15,469 | +€7,591 | +96.4% |
| Operating profit (loss) | 9901 | -€25,397 | -€21,271 | +€4,126 | +16.2% |
| Financial charges | 65/66B | €73 | €70 | -€3 | -3.9% |
| Recurring financial charges | 65 | €73 | €70 | -€3 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,470 | -€21,342 | +€4,129 | +16.2% |
| Income taxes | 67/77 | -€56 | €0 | +€56 | |
| Profit (loss) for the period | 9904 | -€25,414 | -€21,342 | +€4,073 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,414 | -€21,342 | +€4,073 | +16.0% |
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 17 October 2026 via checked.be.