BIEN BATI: 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.
BIEN BATI
Largest movements
- Current investments +€150,000
up €150,000 (+150%), from €100,000 to €250,000
- Receivables within one year +€116,042
up €116,042 (+123%), from €94,703 to €210,745
of which Trade receivables: +€120,027
- Cash -€86,327
down €86,327 (-30.7%), from €281,226 to €194,899
mainly Investment in fixed assets (net) (-€186,592) and Current investments (-€150,000)
- Tangible fixed assets +€18,698
up €18,698 (+3.4%), from €546,777 to €565,475
of which Furniture and vehicles: +€62,935
- Reserves +€167,027
up €167,027 (+23.8%), from €702,453 to €869,480
- Trade debts -€64,461
down €64,461 (-32.2%), from €199,952 to €135,491
- Current portion of long-term debt +€47,103
up €47,103 (+444%), from €10,616 to €57,718
- Debts after one year +€40,790
up €40,790 (+33.4%), from €122,150 to €162,940
- Gross operating margin +€236,459
up €236,459 (+36.6%), from €646,816 to €883,275
- Staff costs +€117,782
up €117,782 (+36.9%), from €319,415 to €437,197
- Depreciation +€56,343
up €56,343 (+50.5%), from €111,550 to €167,894
- Other operating charges +€44,187
up €44,187 (+617%), from €7,160 to €51,348
- Financial charges -€21,111
down €21,111 (-66.3%), from €31,823 to €10,711
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 | €1,095,573 | €1,300,786 | +€205,213 | +18.7% |
| Fixed assets | 21/28 | €560,582 | €579,280 | +€18,698 | +3.3% |
| Tangible fixed assets | 22/27 | €546,777 | €565,475 | +€18,698 | +3.4% |
| Plant, machinery and equipment | 23 | €158,718 | €114,481 | -€44,237 | -27.9% |
| Furniture and vehicles | 24 | €388,059 | €450,994 | +€62,935 | +16.2% |
| Financial fixed assets | 28 | €13,805 | €13,805 | = | 0.0% |
| Current assets | 29/58 | €534,991 | €721,506 | +€186,515 | +34.9% |
| Stocks and contracts in progress | 3 | €59,061 | €65,862 | +€6,800 | +11.5% |
| Stocks | 30/36 | €59,061 | €65,862 | +€6,800 | +11.5% |
| Amounts receivable within one year | 40/41 | €94,703 | €210,745 | +€116,042 | +123% |
| Trade receivables | 40 | €89,259 | €209,286 | +€120,027 | +134% |
| Other amounts receivable | 41 | €5,444 | €1,459 | -€3,985 | -73.2% |
| Current investments | 50/53 | €100,000 | €250,000 | +€150,000 | +150% |
| Cash at bank and in hand | 54/58 | €281,226 | €194,899 | -€86,327 | -30.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,095,573 | €1,300,786 | +€205,213 | +18.7% |
| Equity | 10/15 | €708,658 | €875,685 | +€167,027 | +23.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €702,453 | €869,480 | +€167,027 | +23.8% |
| Distributable reserves | 133 | €702,453 | €869,480 | +€167,027 | +23.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €386,915 | €425,101 | +€38,186 | +9.9% |
| Amounts payable after more than one year | 17 | €122,150 | €162,940 | +€40,790 | +33.4% |
| Financial debts | 170/4 | €122,150 | €162,940 | +€40,790 | +33.4% |
| Amounts payable within one year | 42/48 | €264,765 | €252,120 | -€12,645 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €10,616 | €57,718 | +€47,103 | +444% |
| Trade debts | 44 | €199,952 | €135,491 | -€64,461 | -32.2% |
| Suppliers | 440/4 | €199,952 | €135,491 | -€64,461 | -32.2% |
| Taxes, remuneration and social security | 45 | €54,197 | €58,911 | +€4,714 | +8.7% |
| Taxes | 450/3 | €14,848 | €10,525 | -€4,324 | -29.1% |
| Remuneration and social security | 454/9 | €39,349 | €48,386 | +€9,037 | +23.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €10,041 | +€10,041 | |
| Remuneration, social security and pensions | 62 | €319,415 | €437,197 | +€117,782 | +36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,550 | €167,894 | +€56,343 | +50.5% |
| Other operating charges | 640/8 | €7,160 | €51,348 | +€44,187 | +617% |
| Gross operating margin | 9900 | €646,816 | €883,275 | +€236,459 | +36.6% |
| Operating profit (loss) | 9901 | €208,691 | €226,837 | +€18,147 | +8.7% |
| Financial income | 75/76B | €6,919 | €7,264 | +€344 | +5.0% |
| Recurring financial income | 75 | €6,919 | €7,264 | +€344 | +5.0% |
| Financial charges | 65/66B | €31,823 | €10,711 | -€21,111 | -66.3% |
| Recurring financial charges | 65 | €31,823 | €10,711 | -€21,111 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €183,787 | €223,390 | +€39,602 | +21.5% |
| Income taxes | 67/77 | €48,158 | €56,363 | +€8,205 | +17.0% |
| Profit (loss) for the period | 9904 | €135,630 | €167,027 | +€31,397 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €135,630 | €167,027 | +€31,397 | +23.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.