BATSELIER BEHEER: 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.
BATSELIER BEHEER
Largest movements
- Tangible fixed assets +€39,922
up €39,922 (+324%), from €12,303 to €52,226
of which Furniture and vehicles: +€39,018
- Cash +€10,608
up €10,608 (+169%), from €6,287 to €16,894
mainly Net result for the year (+€21,665) and Debts after one year (+€14,900)
- Receivables within one year +€2,507
up €2,507 (+6.3%), from €39,537 to €42,045
of which Other amounts receivable: +€4,830
- Deferred charges and accrued income +€1,665
new in 2025: €1,665
- Reserves +€21,665
up €21,665 (+61.6%), from €35,149 to €56,814
- Debts after one year +€14,900
new in 2025: €14,900
- Current portion of long-term debt +€13,291
new in 2025: €13,291
- Trade debts +€2,808
up €2,808 (+108%), from €2,604 to €5,413
- Tax, wage and social debts +€2,290
up €2,290 (+12.8%), from €17,839 to €20,129
- Depreciation +€10,384
up €10,384 (+5,964%), from €174 to €10,558
- Gross operating margin -€3,369
down €3,369 (-7.3%), from €46,250 to €42,881
- Financial charges +€1,428
up €1,428 (+1,035%), from €138 to €1,566
- Taxes -€1,176
down €1,176 (-11.3%), from €10,386 to €9,210
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 | €58,127 | €112,829 | +€54,702 | +94.1% |
| Fixed assets | 21/28 | €12,303 | €52,226 | +€39,922 | +324% |
| Tangible fixed assets | 22/27 | €12,303 | €52,226 | +€39,922 | +324% |
| Plant, machinery and equipment | 23 | €12,303 | €13,207 | +€904 | +7.3% |
| Furniture and vehicles | 24 | - | €39,018 | +€39,018 | |
| Current assets | 29/58 | €45,824 | €60,604 | +€14,779 | +32.3% |
| Amounts receivable within one year | 40/41 | €39,537 | €42,045 | +€2,507 | +6.3% |
| Trade receivables | 40 | €30,522 | €28,200 | -€2,322 | -7.6% |
| Other amounts receivable | 41 | €9,015 | €13,845 | +€4,830 | +53.6% |
| Cash at bank and in hand | 54/58 | €6,287 | €16,894 | +€10,608 | +169% |
| Deferred charges and accrued income | 490/1 | - | €1,665 | +€1,665 | |
| Total equity and liabilities | 10/49 | €58,127 | €112,829 | +€54,702 | +94.1% |
| Equity | 10/15 | €37,149 | €58,814 | +€21,665 | +58.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,149 | €56,814 | +€21,665 | +61.6% |
| Distributable reserves | 133 | €35,149 | €56,814 | +€21,665 | +61.6% |
| Amounts payable | 17/49 | €20,978 | €54,015 | +€33,037 | +157% |
| Amounts payable after more than one year | 17 | - | €14,900 | +€14,900 | |
| Financial debts | 170/4 | - | €14,900 | +€14,900 | |
| Amounts payable within one year | 42/48 | €20,978 | €39,115 | +€18,137 | +86.5% |
| Current portion of amounts payable after more than one year | 42 | - | €13,291 | +€13,291 | |
| Trade debts | 44 | €2,604 | €5,413 | +€2,808 | +108% |
| Suppliers | 440/4 | €2,604 | €5,413 | +€2,808 | +108% |
| Taxes, remuneration and social security | 45 | €17,839 | €20,129 | +€2,290 | +12.8% |
| Taxes | 450/3 | €17,839 | €20,129 | +€2,290 | +12.8% |
| Other amounts payable | 47/48 | €535 | €282 | -€253 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174 | €10,558 | +€10,384 | +5,964% |
| Other operating charges | 640/8 | €403 | €53 | -€350 | -86.9% |
| Gross operating margin | 9900 | €46,250 | €42,881 | -€3,369 | -7.3% |
| Operating profit (loss) | 9901 | €45,673 | €32,270 | -€13,403 | -29.3% |
| Financial income | 75/76B | - | €171 | +€171 | |
| Recurring financial income | 75 | - | €171 | +€171 | |
| Financial charges | 65/66B | €138 | €1,566 | +€1,428 | +1,035% |
| Recurring financial charges | 65 | €138 | €1,566 | +€1,428 | +1,035% |
| Profit (loss) for the period before taxes | 9903 | €45,535 | €30,875 | -€14,660 | -32.2% |
| Income taxes | 67/77 | €10,386 | €9,210 | -€1,176 | -11.3% |
| Profit (loss) for the period | 9904 | €35,149 | €21,665 | -€13,484 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,149 | €21,665 | -€13,484 | -38.4% |
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 31 October 2026 via checked.be.