DENIS BÂTIMENT: 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.
DENIS BÂTIMENT
Largest movements
- Cash +€6,924
up €6,924 (+66.4%), from €10,430 to €17,355
mainly Net result for the year (+€11,624) and Depreciation (+€11,342)
- Receivables within one year -€2,167
down €2,167 (-32.1%), from €6,746 to €4,579
of which Trade receivables: -€5,403
- Deferred charges and accrued income -€1,318
down €1,318 (-27.5%), from €4,788 to €3,471
- Tangible fixed assets -€887
down €887 (-1.9%), from €47,953 to €47,065
of which Plant, machinery and equipment: -€8,635
- Profit (loss) carried forward +€11,624
up €11,624 (+28.3%), from €41,015 to €52,639
- Current portion of long-term debt -€6,422
down €6,422 (-53.4%), from €12,034 to €5,612
- Debts after one year -€5,801
down €5,801 (-100%), from €5,801 to €0
- Tax, wage and social debts +€3,208
up €3,208 (+883%), from €364 to €3,572
of which Taxes: +€3,358
- Gross operating margin +€7,591
up €7,591 (+37.7%), from €20,112 to €27,702
- Depreciation -€4,660
down €4,660 (-29.1%), from €16,002 to €11,342
- Taxes +€3,572
new in 2025: €3,572
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 | €69,917 | €72,469 | +€2,552 | +3.7% |
| Fixed assets | 21/28 | €47,953 | €47,065 | -€887 | -1.9% |
| Tangible fixed assets | 22/27 | €47,953 | €47,065 | -€887 | -1.9% |
| Plant, machinery and equipment | 23 | €22,884 | €14,250 | -€8,635 | -37.7% |
| Furniture and vehicles | 24 | €25,068 | €32,816 | +€7,747 | +30.9% |
| Current assets | 29/58 | €21,964 | €25,404 | +€3,440 | +15.7% |
| Amounts receivable within one year | 40/41 | €6,746 | €4,579 | -€2,167 | -32.1% |
| Trade receivables | 40 | €5,403 | €0 | -€5,403 | -100% |
| Other amounts receivable | 41 | €1,343 | €4,579 | +€3,236 | +241% |
| Cash at bank and in hand | 54/58 | €10,430 | €17,355 | +€6,924 | +66.4% |
| Deferred charges and accrued income | 490/1 | €4,788 | €3,471 | -€1,318 | -27.5% |
| Total equity and liabilities | 10/49 | €69,917 | €72,469 | +€2,552 | +3.7% |
| Equity | 10/15 | €47,980 | €59,604 | +€11,624 | +24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €765 | €765 | = | 0.0% |
| Distributable reserves | 133 | €765 | €765 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,015 | €52,639 | +€11,624 | +28.3% |
| Amounts payable | 17/49 | €21,937 | €12,865 | -€9,072 | -41.4% |
| Amounts payable after more than one year | 17 | €5,801 | €0 | -€5,801 | -100% |
| Financial debts | 170/4 | €5,801 | €0 | -€5,801 | -100% |
| Amounts payable within one year | 42/48 | €16,136 | €12,865 | -€3,271 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €12,034 | €5,612 | -€6,422 | -53.4% |
| Trade debts | 44 | €629 | €662 | +€33 | +5.3% |
| Suppliers | 440/4 | €629 | €662 | +€33 | +5.3% |
| Taxes, remuneration and social security | 45 | €364 | €3,572 | +€3,208 | +883% |
| Taxes | 450/3 | €214 | €3,572 | +€3,358 | +1,573% |
| Remuneration and social security | 454/9 | €150 | €0 | -€150 | -100% |
| Other amounts payable | 47/48 | €3,109 | €3,019 | -€91 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,002 | €11,342 | -€4,660 | -29.1% |
| Other operating charges | 640/8 | €621 | €650 | +€29 | +4.7% |
| Gross operating margin | 9900 | €20,112 | €27,702 | +€7,591 | +37.7% |
| Operating profit (loss) | 9901 | €3,488 | €15,710 | +€12,222 | +350% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €747 | €513 | -€234 | -31.3% |
| Recurring financial charges | 65 | €747 | €513 | -€234 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €2,741 | €15,196 | +€12,455 | +454% |
| Income taxes | 67/77 | - | €3,572 | +€3,572 | |
| Profit (loss) for the period | 9904 | €2,741 | €11,624 | +€8,883 | +324% |
| Profit (loss) for the period to be appropriated | 9905 | €2,741 | €11,624 | +€8,883 | +324% |
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 26 October 2026 via checked.be.