BATTIM: 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.
BATTIM
Largest movements
- Tangible fixed assets -€20,347
down €20,347 (-4.7%), from €429,996 to €409,648
of which Land and buildings: -€19,147
- Profit (loss) carried forward -€18,600
down €18,600 (-3.1%), from -€595,153 to -€613,753
- Debts after one year -€17,449
down €17,449 (-5.6%), from €313,802 to €296,353
of which Financial debts: -€17,449
- Other debts +€16,400
up €16,400 (+4.4%), from €375,770 to €392,170
- Other operating charges +€7,522
up €7,522 (+1091.4%), from €689 to €8,211
- Gross operating margin +€1,225
up €1,225 (+4.7%), from €26,133 to €27,358
- Financial charges -€969
down €969 (-5.2%), from €18,630 to €17,661
- Depreciation -€736
down €736 (-3.5%), from €21,083 to €20,347
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 | €433,791 | €410,779 | -€23,012 | -5.3% |
| Fixed assets | 21/28 | €429,996 | €409,648 | -€20,347 | -4.7% |
| Tangible fixed assets | 22/27 | €429,996 | €409,648 | -€20,347 | -4.7% |
| Land and buildings | 22 | €425,896 | €406,748 | -€19,147 | -4.5% |
| Other tangible fixed assets | 26 | €4,100 | €2,900 | -€1,200 | -29.3% |
| Current assets | 29/58 | €3,795 | €1,131 | -€2,665 | -70.2% |
| Amounts receivable within one year | 40/41 | €3,143 | - | -€3,143 | |
| Other amounts receivable | 41 | €3,143 | - | -€3,143 | |
| Cash at bank and in hand | 54/58 | €652 | €1,131 | +€478 | +73.4% |
| Total equity and liabilities | 10/49 | €433,791 | €410,779 | -€23,012 | -5.3% |
| Equity | 10/15 | -€276,593 | -€295,193 | -€18,600 | -6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €118,000 | €118,000 | = | 0.0% |
| Reserves | 13 | €194,360 | €194,360 | = | 0.0% |
| 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 | €192,500 | €192,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€595,153 | -€613,753 | -€18,600 | -3.1% |
| Provisions and deferred taxes | 16 | €207 | - | -€207 | |
| Deferred taxes | 168 | €207 | - | -€207 | |
| Amounts payable | 17/49 | €710,177 | €705,972 | -€4,205 | -0.6% |
| Amounts payable after more than one year | 17 | €313,802 | €296,353 | -€17,449 | -5.6% |
| Financial debts | 170/4 | €312,297 | €294,848 | -€17,449 | -5.6% |
| Other amounts payable | 178/9 | €1,504 | €1,504 | = | 0.0% |
| Amounts payable within one year | 42/48 | €396,375 | €409,619 | +€13,244 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €16,559 | €17,449 | +€891 | +5.4% |
| Trade debts | 44 | €3,539 | - | -€3,539 | |
| Suppliers | 440/4 | €3,539 | - | -€3,539 | |
| Taxes, remuneration and social security | 45 | €508 | - | -€508 | |
| Taxes | 450/3 | €508 | - | -€508 | |
| Other amounts payable | 47/48 | €375,770 | €392,170 | +€16,400 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,083 | €20,347 | -€736 | -3.5% |
| Other operating charges | 640/8 | €689 | €8,211 | +€7,522 | +1091.4% |
| Gross operating margin | 9900 | €26,133 | €27,358 | +€1,225 | +4.7% |
| Operating profit (loss) | 9901 | €4,361 | -€1,200 | -€5,561 | |
| Financial income | 75/76B | €41 | €54 | +€13 | +30.9% |
| Recurring financial income | 75 | €41 | €54 | +€13 | +30.9% |
| Financial charges | 65/66B | €18,630 | €17,661 | -€969 | -5.2% |
| Recurring financial charges | 65 | €18,630 | €17,661 | -€969 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,227 | -€18,807 | -€4,580 | -32.2% |
| Transfer from deferred taxes | 780 | €468 | €207 | -€261 | -55.7% |
| Profit (loss) for the period | 9904 | -€13,759 | -€18,600 | -€4,841 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,759 | -€18,600 | -€4,841 | -35.2% |
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 6 October 2026 via checked.be.