BATOS ENGINEERING: 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.
BATOS ENGINEERING
Largest movements
- Tangible fixed assets -€7,717
down €7,717 (-27.7%), from €27,817 to €20,101
of which Land and buildings: -€6,976
- Cash -€4,130
down €4,130 (-3.9%), from €105,804 to €101,674
mainly Contributions, distributions and other (-€23,086) and Tax, wage and social debts (-€5,202)
- Receivables within one year +€1,728
up €1,728 (+18.7%), from €9,217 to €10,945
of which Trade receivables: +€1,361
- Tax, wage and social debts -€5,202
down €5,202 (-46.7%), from €11,132 to €5,930
of which Taxes: -€5,221
- Reserves -€4,920
down €4,920 (-3.8%), from €129,720 to €124,800
of which Distributable reserves: -€4,920
- Gross operating margin -€6,879
down €6,879 (-17.0%), from €40,536 to €33,658
- Taxes -€2,448
down €2,448 (-26.4%), from €9,260 to €6,812
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 | €162,189 | €151,855 | -€10,334 | -6.4% |
| Fixed assets | 21/28 | €27,817 | €20,101 | -€7,717 | -27.7% |
| Tangible fixed assets | 22/27 | €27,817 | €20,101 | -€7,717 | -27.7% |
| Land and buildings | 22 | €26,155 | €19,179 | -€6,976 | -26.7% |
| Plant, machinery and equipment | 23 | €196 | €57 | -€139 | -70.9% |
| Furniture and vehicles | 24 | €1,466 | €864 | -€602 | -41.0% |
| Current assets | 29/58 | €134,372 | €131,755 | -€2,617 | -1.9% |
| Stocks and contracts in progress | 3 | €17,663 | €17,428 | -€235 | -1.3% |
| Stocks | 30/36 | €17,663 | €17,428 | -€235 | -1.3% |
| Amounts receivable within one year | 40/41 | €9,217 | €10,945 | +€1,728 | +18.7% |
| Trade receivables | 40 | €9,217 | €10,578 | +€1,361 | +14.8% |
| Other amounts receivable | 41 | - | €367 | +€367 | |
| Cash at bank and in hand | 54/58 | €105,804 | €101,674 | -€4,130 | -3.9% |
| Deferred charges and accrued income | 490/1 | €1,688 | €1,708 | +€20 | +1.2% |
| Total equity and liabilities | 10/49 | €162,189 | €151,855 | -€10,334 | -6.4% |
| Equity | 10/15 | €148,320 | €143,400 | -€4,920 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,720 | €124,800 | -€4,920 | -3.8% |
| Tax-exempt reserves | 132 | €503 | €503 | = | 0.0% |
| Distributable reserves | 133 | €129,217 | €124,297 | -€4,920 | -3.8% |
| Amounts payable | 17/49 | €13,869 | €8,455 | -€5,414 | -39.0% |
| Amounts payable within one year | 42/48 | €13,869 | €8,455 | -€5,414 | -39.0% |
| Trade debts | 44 | €2,738 | €2,526 | -€212 | -7.7% |
| Suppliers | 440/4 | €2,738 | €2,526 | -€212 | -7.7% |
| Taxes, remuneration and social security | 45 | €11,132 | €5,930 | -€5,202 | -46.7% |
| Taxes | 450/3 | €8,407 | €3,186 | -€5,221 | -62.1% |
| Remuneration and social security | 454/9 | €2,724 | €2,743 | +€19 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,936 | €7,717 | -€219 | -2.8% |
| Other operating charges | 640/8 | €1,291 | €1,431 | +€140 | +10.9% |
| Gross operating margin | 9900 | €40,536 | €33,658 | -€6,879 | -17.0% |
| Operating profit (loss) | 9901 | €31,310 | €24,510 | -€6,800 | -21.7% |
| Financial income | 75/76B | €704 | €509 | -€195 | -27.7% |
| Recurring financial income | 75 | €704 | €509 | -€195 | -27.7% |
| Financial charges | 65/66B | €44 | €41 | -€4 | -8.8% |
| Recurring financial charges | 65 | €44 | €41 | -€4 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €31,969 | €24,978 | -€6,991 | -21.9% |
| Income taxes | 67/77 | €9,260 | €6,812 | -€2,448 | -26.4% |
| Profit (loss) for the period | 9904 | €22,709 | €18,166 | -€4,543 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,709 | €18,166 | -€4,543 | -20.0% |
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 1 October 2026 via checked.be.