BATU DECOR: 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.
BATU DECOR
Largest movements
- Stocks and contracts -€13,175
down €13,175 (-11.0%), from €120,182 to €107,007
- Tangible fixed assets +€4,087
new in 2025: €4,087
- Trade debts -€23,758
down €23,758 (-89.2%), from €26,622 to €2,864
- Profit (loss) carried forward +€16,689
up €16,689, from -€13,474 to €3,215
- Debts after one year -€3,434
down €3,434 (-4.8%), from €71,941 to €68,507
- Gross operating margin +€12,998
up €12,998 (+211.4%), from €6,149 to €19,147
- Depreciation +€1,022
new in 2025: €1,022
- Other operating charges +€450
up €450 (+57.3%), from €786 to €1,236
- Financial income -€441
no longer reported in 2025 (was €441)
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 | €120,182 | €111,167 | -€9,015 | -7.5% |
| Fixed assets | 21/28 | - | €4,087 | +€4,087 | |
| Tangible fixed assets | 22/27 | - | €4,087 | +€4,087 | |
| Leasing and similar rights | 25 | - | €4,087 | +€4,087 | |
| Current assets | 29/58 | €120,182 | €107,079 | -€13,103 | -10.9% |
| Stocks and contracts in progress | 3 | €120,182 | €107,007 | -€13,175 | -11.0% |
| Stocks | 30/36 | €120,182 | €107,007 | -€13,175 | -11.0% |
| Cash at bank and in hand | 54/58 | - | €72 | +€72 | |
| Total equity and liabilities | 10/49 | €120,182 | €111,167 | -€9,015 | -7.5% |
| Equity | 10/15 | €6,986 | €23,675 | +€16,689 | +238.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,474 | €3,215 | +€16,689 | |
| Amounts payable | 17/49 | €113,196 | €87,492 | -€25,704 | -22.7% |
| Amounts payable after more than one year | 17 | €71,941 | €68,507 | -€3,434 | -4.8% |
| Financial debts | 170/4 | €71,941 | €68,507 | -€3,434 | -4.8% |
| Amounts payable within one year | 42/48 | €41,255 | €18,985 | -€22,270 | -54.0% |
| Financial debts | 43 | €9,612 | €9,999 | +€388 | +4.0% |
| Credit institutions | 430/8 | €9,612 | €9,999 | +€388 | +4.0% |
| Trade debts | 44 | €26,622 | €2,864 | -€23,758 | -89.2% |
| Suppliers | 440/4 | €26,622 | €2,864 | -€23,758 | -89.2% |
| Taxes, remuneration and social security | 45 | €5,021 | €6,122 | +€1,101 | +21.9% |
| Taxes | 450/3 | €5,021 | €6,122 | +€1,101 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,022 | +€1,022 | |
| Other operating charges | 640/8 | €786 | €1,236 | +€450 | +57.3% |
| Gross operating margin | 9900 | €6,149 | €19,147 | +€12,998 | +211.4% |
| Operating profit (loss) | 9901 | €5,363 | €16,889 | +€11,526 | +214.9% |
| Financial income | 75/76B | €441 | - | -€441 | |
| Recurring financial income | 75 | €441 | - | -€441 | |
| Financial charges | 65/66B | €84 | €201 | +€116 | +138.5% |
| Recurring financial charges | 65 | €84 | €201 | +€116 | +138.5% |
| Profit (loss) for the period before taxes | 9903 | €5,720 | €16,689 | +€10,968 | +191.8% |
| Profit (loss) for the period | 9904 | €5,720 | €16,689 | +€10,968 | +191.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,720 | €16,689 | +€10,968 | +191.8% |
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 10 October 2026 via checked.be.