BATY-HAUS: 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.
BATY-HAUS
Largest movements
- Cash -€46,590
down €46,590 (-34.9%), from €133,354 to €86,764
mainly Receivables within one year (-€39,345) and Investment in fixed assets (net) (-€14,406)
- Receivables within one year +€39,345
up €39,345 (+2,387%), from €1,648 to €40,993
of which Other amounts receivable: +€32,780
- Deferred charges and accrued income +€4,319
new in 2025: €4,319
- Debts after one year -€9,452
down €9,452 (-33.8%), from €27,959 to €18,507
- Trade debts +€7,891
up €7,891 (+177%), from €4,454 to €12,345
- Reserves +€7,388
up €7,388 (+11.2%), from €65,860 to €73,248
- Other debts -€6,244
no longer reported in 2025 (was €6,244)
- Staff costs -€4,412
down €4,412 (-17.5%), from €25,272 to €20,860
- Taxes +€3,747
up €3,747, from -€204 to €3,543
- Gross operating margin +€2,613
up €2,613 (+6.1%), from €43,103 to €45,716
- Depreciation +€2,120
up €2,120 (+20.2%), from €10,491 to €12,611
- Financial income +€1,531
up €1,531 (+5,103,300%), from €0 to €1,531
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 | €182,229 | €181,097 | -€1,132 | -0.6% |
| Fixed assets | 21/28 | €47,227 | €49,021 | +€1,795 | +3.8% |
| Tangible fixed assets | 22/27 | €47,227 | €49,021 | +€1,795 | +3.8% |
| Plant, machinery and equipment | 23 | - | €10,678 | +€10,678 | |
| Furniture and vehicles | 24 | €47,227 | €38,343 | -€8,884 | -18.8% |
| Current assets | 29/58 | €135,002 | €132,076 | -€2,927 | -2.2% |
| Amounts receivable within one year | 40/41 | €1,648 | €40,993 | +€39,345 | +2,387% |
| Trade receivables | 40 | €85 | €6,650 | +€6,565 | +7,693% |
| Other amounts receivable | 41 | €1,563 | €34,343 | +€32,780 | +2,098% |
| Cash at bank and in hand | 54/58 | €133,354 | €86,764 | -€46,590 | -34.9% |
| Deferred charges and accrued income | 490/1 | - | €4,319 | +€4,319 | |
| Total equity and liabilities | 10/49 | €182,229 | €181,097 | -€1,132 | -0.6% |
| Equity | 10/15 | €126,471 | €133,859 | +€7,388 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,860 | €73,248 | +€7,388 | +11.2% |
| Distributable reserves | 133 | €65,860 | €73,248 | +€7,388 | +11.2% |
| Profit (loss) carried forward | 14 | €42,011 | €42,011 | = | 0.0% |
| Amounts payable | 17/49 | €55,758 | €47,238 | -€8,520 | -15.3% |
| Amounts payable after more than one year | 17 | €27,959 | €18,507 | -€9,452 | -33.8% |
| Financial debts | 170/4 | €27,959 | €18,507 | -€9,452 | -33.8% |
| Amounts payable within one year | 42/48 | €27,767 | €28,731 | +€964 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €9,025 | €9,452 | +€427 | +4.7% |
| Financial debts | 43 | €793 | €50 | -€743 | -93.7% |
| Credit institutions | 430/8 | €793 | €50 | -€743 | -93.7% |
| Trade debts | 44 | €4,454 | €12,345 | +€7,891 | +177% |
| Suppliers | 440/4 | €4,454 | €12,345 | +€7,891 | +177% |
| Taxes, remuneration and social security | 45 | €7,250 | €6,883 | -€366 | -5.1% |
| Taxes | 450/3 | €2,012 | €3,563 | +€1,550 | +77.0% |
| Remuneration and social security | 454/9 | €5,237 | €3,321 | -€1,916 | -36.6% |
| Other amounts payable | 47/48 | €6,244 | - | -€6,244 | |
| Accrued charges and deferred income | 492/3 | €32 | - | -€32 | |
| Remuneration, social security and pensions | 62 | €25,272 | €20,860 | -€4,412 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,491 | €12,611 | +€2,120 | +20.2% |
| Other operating charges | 640/8 | €1,154 | €1,016 | -€138 | -11.9% |
| Gross operating margin | 9900 | €43,103 | €45,716 | +€2,613 | +6.1% |
| Operating profit (loss) | 9901 | €6,186 | €11,228 | +€5,042 | +81.5% |
| Financial income | 75/76B | €0 | €1,531 | +€1,531 | +5,103,300% |
| Recurring financial income | 75 | €0 | €1,531 | +€1,531 | +5,103,300% |
| Financial charges | 65/66B | €2,391 | €1,828 | -€562 | -23.5% |
| Recurring financial charges | 65 | €2,391 | €1,828 | -€562 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €3,796 | €10,931 | +€7,135 | +188% |
| Income taxes | 67/77 | -€204 | €3,543 | +€3,747 | |
| Profit (loss) for the period | 9904 | €4,000 | €7,388 | +€3,388 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,000 | €7,388 | +€3,388 | +84.7% |
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 18 October 2026 via checked.be.