DE BATJES-HOEK: 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.
DE BATJES-HOEK
Largest movements
- Cash +€121,437
up €121,437 (+35.7%), from €339,744 to €461,181
mainly Net result for the year (+€65,711) and Receivables within one year (+€57,197)
- Receivables within one year -€57,197
down €57,197 (-86.1%), from €66,415 to €9,218
of which Trade receivables: -€57,507
- Stocks and contracts -€11,496
down €11,496 (-3.0%), from €389,048 to €377,553
- Reserves +€64,045
up €64,045 (+11.1%), from €576,151 to €640,196
- Tax, wage and social debts -€14,121
down €14,121 (-30.9%), from €45,692 to €31,571
of which Taxes: -€19,758
- Gross operating margin -€39,768
down €39,768 (-28.1%), from €141,366 to €101,598
- Staff costs -€34,418
down €34,418 (-100%), from €34,418 to €0
- Financial income +€8,203
up €8,203 (+477%), from €1,721 to €9,925
- Financial charges -€6,451
down €6,451 (-40.8%), from €15,791 to €9,341
- Depreciation -€2,367
down €2,367 (-26.9%), from €8,816 to €6,449
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 | €810,501 | €860,441 | +€49,940 | +6.2% |
| Fixed assets | 21/28 | €12,261 | €9,366 | -€2,895 | -23.6% |
| Tangible fixed assets | 22/27 | €12,236 | €9,341 | -€2,895 | -23.7% |
| Plant, machinery and equipment | 23 | €1,138 | €392 | -€747 | -65.6% |
| Furniture and vehicles | 24 | €6,650 | €5,071 | -€1,579 | -23.8% |
| Other tangible fixed assets | 26 | €4,448 | €3,879 | -€569 | -12.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €798,240 | €851,075 | +€52,835 | +6.6% |
| Stocks and contracts in progress | 3 | €389,048 | €377,553 | -€11,496 | -3.0% |
| Stocks | 30/36 | €389,048 | €377,553 | -€11,496 | -3.0% |
| Amounts receivable within one year | 40/41 | €66,415 | €9,218 | -€57,197 | -86.1% |
| Trade receivables | 40 | €58,733 | €1,226 | -€57,507 | -97.9% |
| Other amounts receivable | 41 | €7,683 | €7,992 | +€310 | +4.0% |
| Cash at bank and in hand | 54/58 | €339,744 | €461,181 | +€121,437 | +35.7% |
| Deferred charges and accrued income | 490/1 | €3,032 | €3,123 | +€91 | +3.0% |
| Total equity and liabilities | 10/49 | €810,501 | €860,441 | +€49,940 | +6.2% |
| Equity | 10/15 | €596,151 | €660,196 | +€64,045 | +10.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €576,151 | €640,196 | +€64,045 | +11.1% |
| Distributable reserves | 133 | €576,151 | €640,196 | +€64,045 | +11.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €214,350 | €200,245 | -€14,105 | -6.6% |
| Amounts payable within one year | 42/48 | €203,443 | €193,037 | -€10,406 | -5.1% |
| Trade debts | 44 | €16,157 | €21,042 | +€4,885 | +30.2% |
| Suppliers | 440/4 | €16,157 | €21,042 | +€4,885 | +30.2% |
| Taxes, remuneration and social security | 45 | €45,692 | €31,571 | -€14,121 | -30.9% |
| Taxes | 450/3 | €45,692 | €25,934 | -€19,758 | -43.2% |
| Remuneration and social security | 454/9 | €0 | €5,637 | +€5,637 | |
| Other amounts payable | 47/48 | €141,594 | €140,424 | -€1,170 | -0.8% |
| Accrued charges and deferred income | 492/3 | €10,907 | €7,208 | -€3,698 | -33.9% |
| Remuneration, social security and pensions | 62 | €34,418 | €0 | -€34,418 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,816 | €6,449 | -€2,367 | -26.9% |
| Other operating charges | 640/8 | €7,708 | €9,456 | +€1,748 | +22.7% |
| Gross operating margin | 9900 | €141,366 | €101,598 | -€39,768 | -28.1% |
| Operating profit (loss) | 9901 | €90,424 | €85,693 | -€4,731 | -5.2% |
| Financial income | 75/76B | €1,721 | €9,925 | +€8,203 | +477% |
| Recurring financial income | 75 | €1,721 | €9,925 | +€8,203 | +477% |
| Financial charges | 65/66B | €15,791 | €9,341 | -€6,451 | -40.8% |
| Recurring financial charges | 65 | €15,791 | €9,341 | -€6,451 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €76,354 | €86,277 | +€9,923 | +13.0% |
| Income taxes | 67/77 | €22,317 | €20,567 | -€1,751 | -7.8% |
| Profit (loss) for the period | 9904 | €54,037 | €65,711 | +€11,674 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,037 | €65,711 | +€11,674 | +21.6% |
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 20 October 2026 via checked.be.