BATTYBOIS: 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.
BATTYBOIS
Largest movements
- Stocks and contracts +€61,863
up €61,863 (+17.7%), from €349,662 to €411,525
- Tangible fixed assets -€34,185
down €34,185 (-3.8%), from €910,960 to €876,775
of which Furniture and vehicles: -€29,296
- Cash -€27,416
down €27,416 (-33.4%), from €82,077 to €54,662
mainly Debts after one year (-€73,374) and Stocks and contracts (-€61,863)
- Receivables within one year -€19,587
down €19,587 (-7.2%), from €272,257 to €252,670
of which Trade receivables: -€14,031
- Debts after one year -€73,374
down €73,374 (-17.3%), from €423,477 to €350,103
- Current portion of long-term debt +€27,952
up €27,952 (+16.4%), from €170,422 to €198,374
- Gross operating margin +€150,889
up €150,889 (+16.0%), from €944,658 to €1.1m
- Staff costs +€140,379
up €140,379 (+16.5%), from €851,077 to €991,456
- Financial charges +€11,687
up €11,687 (+88.8%), from €13,158 to €24,844
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 | €1,634,179 | €1,605,243 | -€28,936 | -1.8% |
| Formation expenses | 20 | €19,223 | €9,611 | -€9,611 | -50.0% |
| Fixed assets | 21/28 | €910,960 | €876,775 | -€34,185 | -3.8% |
| Tangible fixed assets | 22/27 | €910,960 | €876,775 | -€34,185 | -3.8% |
| Land and buildings | 22 | €835,165 | €834,806 | -€359 | 0.0% |
| Plant, machinery and equipment | 23 | €9,739 | €5,209 | -€4,530 | -46.5% |
| Furniture and vehicles | 24 | €66,056 | €36,760 | -€29,296 | -44.4% |
| Current assets | 29/58 | €703,997 | €718,857 | +€14,860 | +2.1% |
| Stocks and contracts in progress | 3 | €349,662 | €411,525 | +€61,863 | +17.7% |
| Stocks | 30/36 | €349,662 | €411,525 | +€61,863 | +17.7% |
| Amounts receivable within one year | 40/41 | €272,257 | €252,670 | -€19,587 | -7.2% |
| Trade receivables | 40 | €103,813 | €89,783 | -€14,031 | -13.5% |
| Other amounts receivable | 41 | €168,444 | €162,888 | -€5,556 | -3.3% |
| Cash at bank and in hand | 54/58 | €82,077 | €54,662 | -€27,416 | -33.4% |
| Total equity and liabilities | 10/49 | €1,634,179 | €1,605,243 | -€28,936 | -1.8% |
| Equity | 10/15 | €698,370 | €704,912 | +€6,542 | +0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €25,871 | €25,871 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €18,750 | +€18,750 | |
| Distributable reserves | 133 | €25,871 | €7,121 | -€18,750 | -72.5% |
| Profit (loss) carried forward | 14 | -€21,025 | -€14,483 | +€6,542 | +31.1% |
| Investment grants | 15 | €31,524 | €31,524 | = | 0.0% |
| Amounts payable | 17/49 | €935,809 | €900,331 | -€35,478 | -3.8% |
| Amounts payable after more than one year | 17 | €423,477 | €350,103 | -€73,374 | -17.3% |
| Financial debts | 170/4 | €423,477 | €350,103 | -€73,374 | -17.3% |
| Amounts payable within one year | 42/48 | €512,332 | €550,228 | +€37,896 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €170,422 | €198,374 | +€27,952 | +16.4% |
| Trade debts | 44 | €275,103 | €270,401 | -€4,702 | -1.7% |
| Suppliers | 440/4 | €275,103 | €270,401 | -€4,702 | -1.7% |
| Taxes, remuneration and social security | 45 | €66,807 | €80,801 | +€13,994 | +20.9% |
| Taxes | 450/3 | €10,139 | €13,241 | +€3,103 | +30.6% |
| Remuneration and social security | 454/9 | €56,668 | €67,560 | +€10,891 | +19.2% |
| Other amounts payable | 47/48 | - | €652 | +€652 | |
| Remuneration, social security and pensions | 62 | €851,077 | €991,456 | +€140,379 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,824 | €48,937 | -€1,887 | -3.7% |
| Other operating charges | 640/8 | €20,679 | €17,368 | -€3,311 | -16.0% |
| Gross operating margin | 9900 | €944,658 | €1,095,547 | +€150,889 | +16.0% |
| Operating profit (loss) | 9901 | €22,078 | €37,786 | +€15,708 | +71.1% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €13,158 | €24,844 | +€11,687 | +88.8% |
| Recurring financial charges | 65 | €13,158 | €24,844 | +€11,687 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | €8,920 | €12,942 | +€4,022 | +45.1% |
| Income taxes | 67/77 | €8,391 | €6,400 | -€1,991 | -23.7% |
| Profit (loss) for the period | 9904 | €529 | €6,542 | +€6,012 | +1,136% |
| Profit (loss) for the period to be appropriated | 9905 | €529 | €6,542 | +€6,012 | +1,136% |
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.