Batus: 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.
Batus
Largest movements
- Tangible fixed assets -€38,337
down €38,337 (-6.1%), from €628,443 to €590,106
of which Land and buildings: -€37,892
- Profit (loss) carried forward +€62,104
up €62,104 (+29.6%), from -€209,596 to -€147,492
- Debts after one year -€41,868
down €41,868 (-7.1%), from €590,127 to €548,259
- Reserves -€34,162
down €34,162 (-11.5%), from €297,376 to €263,215
of which Tax-exempt reserves: -€34,162
- Provisions -€17,591
down €17,591 (-11.7%), from €150,365 to €132,774
- Write-downs -€284,734
no longer reported in 2025 (was €284,734)
- Gross operating margin +€8,760
up €8,760 (+15.4%), from €56,907 to €65,667
- Staff costs -€1,741
no longer reported in 2025 (was €1,741)
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 | €926,231 | €892,836 | -€33,395 | -3.6% |
| Fixed assets | 21/28 | €635,043 | €593,406 | -€41,637 | -6.6% |
| Intangible fixed assets | 21 | €6,600 | €3,300 | -€3,300 | -50.0% |
| Tangible fixed assets | 22/27 | €628,443 | €590,106 | -€38,337 | -6.1% |
| Land and buildings | 22 | €626,428 | €588,536 | -€37,892 | -6.0% |
| Furniture and vehicles | 24 | €2,016 | €1,570 | -€445 | -22.1% |
| Current assets | 29/58 | €291,187 | €299,430 | +€8,243 | +2.8% |
| Amounts receivable within one year | 40/41 | €13,217 | €13,217 | = | 0.0% |
| Trade receivables | 40 | €13,217 | €13,217 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €276,508 | €284,648 | +€8,140 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,462 | €1,565 | +€103 | +7.0% |
| Total equity and liabilities | 10/49 | €926,231 | €892,836 | -€33,395 | -3.6% |
| Equity | 10/15 | €140,307 | €168,249 | +€27,942 | +19.9% |
| Contributions | 10/11 | €52,526 | €52,526 | = | 0.0% |
| Reserves | 13 | €297,376 | €263,215 | -€34,162 | -11.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €297,376 | €263,215 | -€34,162 | -11.5% |
| Profit (loss) carried forward | 14 | -€209,596 | -€147,492 | +€62,104 | +29.6% |
| Provisions and deferred taxes | 16 | €150,365 | €132,774 | -€17,591 | -11.7% |
| Deferred taxes | 168 | €150,365 | €132,774 | -€17,591 | -11.7% |
| Amounts payable | 17/49 | €635,559 | €591,812 | -€43,747 | -6.9% |
| Amounts payable after more than one year | 17 | €590,127 | €548,259 | -€41,868 | -7.1% |
| Financial debts | 170/4 | €590,127 | €548,259 | -€41,868 | -7.1% |
| Amounts payable within one year | 42/48 | €45,433 | €43,554 | -€1,879 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €41,320 | €41,868 | +€548 | +1.3% |
| Trade debts | 44 | €66 | €72 | +€6 | +9.1% |
| Suppliers | 440/4 | €66 | €72 | +€6 | +9.1% |
| Other amounts payable | 47/48 | €4,047 | €1,614 | -€2,433 | -60.1% |
| Remuneration, social security and pensions | 62 | €1,741 | - | -€1,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,324 | €41,637 | +€313 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €284,734 | - | -€284,734 | |
| Other operating charges | 640/8 | €5,233 | €4,987 | -€246 | -4.7% |
| Gross operating margin | 9900 | €56,907 | €65,667 | +€8,760 | +15.4% |
| Operating profit (loss) | 9901 | -€276,124 | €19,043 | +€295,167 | |
| Financial charges | 65/66B | €9,215 | €8,691 | -€524 | -5.7% |
| Recurring financial charges | 65 | €9,215 | €8,691 | -€524 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€285,339 | €10,352 | +€295,691 | |
| Transfer from deferred taxes | 780 | €17,591 | €17,591 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€267,749 | €27,942 | +€295,691 | |
| Transfer from tax-exempt reserves | 789 | €34,162 | €34,162 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€233,587 | €62,104 | +€295,691 |
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 12 October 2026 via checked.be.