BATYCONSTRUC: 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.
BATYCONSTRUC
Largest movements
- Cash -€8,004
down €8,004 (-55.4%), from €14,454 to €6,450
mainly Other debts (-€23,650) and Investment in fixed assets (net) (-€13,980)
- Receivables within one year +€7,467
up €7,467 (+8.1%), from €92,438 to €99,904
of which Other amounts receivable: +€3,801
- Deferred charges and accrued income -€4,602
down €4,602 (-76.7%), from €5,999 to €1,397
- Tangible fixed assets -€3,878
down €3,878 (-14.6%), from €26,489 to €22,610
of which Furniture and vehicles: -€5,844
- Stocks and contracts -€2,431
down €2,431 (-25.7%), from €9,443 to €7,013
- Other debts -€23,650
down €23,650 (-32.4%), from €72,992 to €49,342
- Debts after one year +€20,042
up €20,042 (+14.0%), from €143,015 to €163,057
of which Other amounts payable: +€30,000
- Trade debts -€11,777
down €11,777 (-35.8%), from €32,941 to €21,163
- Profit (loss) carried forward +€3,177
up €3,177 (+2.1%), from -€152,391 to -€149,214
- Write-downs -€240,294
no longer reported in 2025 (was €240,294)
- Gross operating margin +€25,140
up €25,140 (+15.1%), from €166,013 to €191,153
- Staff costs +€20,542
up €20,542 (+14.3%), from €143,677 to €164,219
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 | €148,823 | €137,374 | -€11,449 | -7.7% |
| Fixed assets | 21/28 | €26,489 | €22,610 | -€3,878 | -14.6% |
| Tangible fixed assets | 22/27 | €26,489 | €22,610 | -€3,878 | -14.6% |
| Plant, machinery and equipment | 23 | €2,726 | €4,692 | +€1,966 | +72.1% |
| Furniture and vehicles | 24 | €23,763 | €17,919 | -€5,844 | -24.6% |
| Current assets | 29/58 | €122,334 | €114,764 | -€7,570 | -6.2% |
| Stocks and contracts in progress | 3 | €9,443 | €7,013 | -€2,431 | -25.7% |
| Stocks | 30/36 | €9,443 | €7,013 | -€2,431 | -25.7% |
| Amounts receivable within one year | 40/41 | €92,438 | €99,904 | +€7,467 | +8.1% |
| Trade receivables | 40 | €88,440 | €92,105 | +€3,666 | +4.1% |
| Other amounts receivable | 41 | €3,998 | €7,799 | +€3,801 | +95.1% |
| Cash at bank and in hand | 54/58 | €14,454 | €6,450 | -€8,004 | -55.4% |
| Deferred charges and accrued income | 490/1 | €5,999 | €1,397 | -€4,602 | -76.7% |
| Total equity and liabilities | 10/49 | €148,823 | €137,374 | -€11,449 | -7.7% |
| Equity | 10/15 | -€131,931 | -€128,754 | +€3,177 | +2.4% |
| Contributions | 10/11 | €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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,391 | -€149,214 | +€3,177 | +2.1% |
| Amounts payable | 17/49 | €280,753 | €266,128 | -€14,625 | -5.2% |
| Amounts payable after more than one year | 17 | €143,015 | €163,057 | +€20,042 | +14.0% |
| Financial debts | 170/4 | €43,015 | €33,057 | -€9,958 | -23.1% |
| Other amounts payable | 178/9 | €100,000 | €130,000 | +€30,000 | +30.0% |
| Amounts payable within one year | 42/48 | €136,977 | €102,671 | -€34,306 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €9,444 | €9,958 | +€514 | +5.4% |
| Trade debts | 44 | €32,941 | €21,163 | -€11,777 | -35.8% |
| Suppliers | 440/4 | €32,941 | €21,163 | -€11,777 | -35.8% |
| Taxes, remuneration and social security | 45 | €21,600 | €22,207 | +€607 | +2.8% |
| Taxes | 450/3 | €297 | €141 | -€156 | -52.5% |
| Remuneration and social security | 454/9 | €21,303 | €22,066 | +€763 | +3.6% |
| Other amounts payable | 47/48 | €72,992 | €49,342 | -€23,650 | -32.4% |
| Accrued charges and deferred income | 492/3 | €761 | €400 | -€361 | -47.5% |
| Remuneration, social security and pensions | 62 | €143,677 | €164,219 | +€20,542 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,786 | €17,858 | +€1,072 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €240,294 | - | -€240,294 | |
| Other operating charges | 640/8 | €4,613 | €3,943 | -€670 | -14.5% |
| Gross operating margin | 9900 | €166,013 | €191,153 | +€25,140 | +15.1% |
| Operating profit (loss) | 9901 | -€239,357 | €5,133 | +€244,489 | |
| Financial income | 75/76B | €0 | €250 | +€249 | +54210.9% |
| Recurring financial income | 75 | €0 | €250 | +€249 | +54210.9% |
| Financial charges | 65/66B | €2,790 | €2,065 | -€726 | -26.0% |
| Recurring financial charges | 65 | €2,790 | €2,065 | -€726 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€242,147 | €3,318 | +€245,464 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€242,286 | €3,177 | +€245,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€242,286 | €3,177 | +€245,463 |
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.