FINANCIERE BATJAN: 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.
FINANCIERE BATJAN
Largest movements
- Tangible fixed assets -€33,714
down €33,714 (-5.8%), from €582,605 to €548,891
of which Land and buildings: -€27,700
- Profit (loss) carried forward -€26,818
down €26,818 (-27.4%), from €98,002 to €71,184
- Debts after one year -€18,051
down €18,051 (-14.5%), from €124,719 to €106,668
- Other debts +€6,824
up €6,824 (+3.0%), from €228,356 to €235,180
- Gross operating margin -€7,277
down €7,277 (-22.7%), from €32,024 to €24,747
- Taxes -€1,444
down €1,444 (-15.8%), from €9,125 to €7,681
- Financial charges -€585
down €585 (-17.5%), from €3,340 to €2,755
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 | €589,775 | €552,660 | -€37,115 | -6.3% |
| Fixed assets | 21/28 | €582,605 | €548,891 | -€33,714 | -5.8% |
| Tangible fixed assets | 22/27 | €582,605 | €548,891 | -€33,714 | -5.8% |
| Land and buildings | 22 | €565,827 | €538,127 | -€27,700 | -4.9% |
| Plant, machinery and equipment | 23 | €10,352 | €5,880 | -€4,472 | -43.2% |
| Furniture and vehicles | 24 | €6,426 | €4,884 | -€1,542 | -24.0% |
| Current assets | 29/58 | €7,170 | €3,769 | -€3,401 | -47.4% |
| Amounts receivable within one year | 40/41 | €500 | €500 | = | 0.0% |
| Trade receivables | 40 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,622 | €3,219 | -€3,403 | -51.4% |
| Deferred charges and accrued income | 490/1 | €48 | €50 | +€2 | +4.2% |
| Total equity and liabilities | 10/49 | €589,775 | €552,660 | -€37,115 | -6.3% |
| Equity | 10/15 | €195,778 | €168,960 | -€26,818 | -13.7% |
| Contributions | 10/11 | €21,850 | €21,850 | = | 0.0% |
| Reserves | 13 | €75,926 | €75,926 | = | 0.0% |
| Distributable reserves | 133 | €75,926 | €75,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,002 | €71,184 | -€26,818 | -27.4% |
| Amounts payable | 17/49 | €393,997 | €383,700 | -€10,297 | -2.6% |
| Amounts payable after more than one year | 17 | €124,719 | €106,668 | -€18,051 | -14.5% |
| Financial debts | 170/4 | €124,719 | €106,668 | -€18,051 | -14.5% |
| Amounts payable within one year | 42/48 | €269,278 | €277,032 | +€7,754 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €17,745 | €18,051 | +€306 | +1.7% |
| Trade debts | 44 | €6,328 | €8,227 | +€1,899 | +30.0% |
| Suppliers | 440/4 | €6,328 | €8,227 | +€1,899 | +30.0% |
| Taxes, remuneration and social security | 45 | €16,849 | €15,574 | -€1,275 | -7.6% |
| Taxes | 450/3 | €16,849 | €15,574 | -€1,275 | -7.6% |
| Other amounts payable | 47/48 | €228,356 | €235,180 | +€6,824 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,714 | €33,884 | +€170 | +0.5% |
| Other operating charges | 640/8 | €7,025 | €7,245 | +€220 | +3.1% |
| Gross operating margin | 9900 | €32,024 | €24,747 | -€7,277 | -22.7% |
| Operating profit (loss) | 9901 | -€8,715 | -€16,382 | -€7,667 | -88.0% |
| Financial charges | 65/66B | €3,340 | €2,755 | -€585 | -17.5% |
| Recurring financial charges | 65 | €3,340 | €2,755 | -€585 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,055 | -€19,137 | -€7,082 | -58.7% |
| Income taxes | 67/77 | €9,125 | €7,681 | -€1,444 | -15.8% |
| Profit (loss) for the period | 9904 | -€21,180 | -€26,818 | -€5,638 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,180 | -€26,818 | -€5,638 | -26.6% |
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 29 October 2026 via checked.be.