FOND DU BATY: 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.
FOND DU BATY
Largest movements
- Receivables within one year +€14,517
up €14,517 (+6.7%), from €217,356 to €231,874
of which Trade receivables: +€8,587
- Profit (loss) carried forward +€13,786
up €13,786 (+17.0%), from €81,168 to €94,954
- Tax, wage and social debts +€5,784
up €5,784 (+83.7%), from €6,913 to €12,698
- Short-term financial debts -€3,000
down €3,000 (-60.3%), from €4,977 to €1,977
- Trade debts -€2,506
down €2,506 (-26.7%), from €9,394 to €6,888
- Gross operating margin +€1,022
up €1,022 (+19.8%), from €5,158 to €6,180
- Financial income -€874
down €874 (-6.7%), from €13,146 to €12,272
- Other operating charges +€65
up €65 (+10.1%), from €649 to €714
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 | €218,477 | €232,541 | +€14,064 | +6.4% |
| Current assets | 29/58 | €218,477 | €232,541 | +€14,064 | +6.4% |
| Amounts receivable within one year | 40/41 | €217,356 | €231,874 | +€14,517 | +6.7% |
| Trade receivables | 40 | - | €8,587 | +€8,587 | |
| Other amounts receivable | 41 | €217,356 | €223,287 | +€5,930 | +2.7% |
| Cash at bank and in hand | 54/58 | €1,076 | €627 | -€449 | -41.7% |
| Deferred charges and accrued income | 490/1 | €45 | €40 | -€5 | -10.6% |
| Total equity and liabilities | 10/49 | €218,477 | €232,541 | +€14,064 | +6.4% |
| Equity | 10/15 | €197,192 | €210,978 | +€13,786 | +7.0% |
| Contributions | 10/11 | €111,600 | €111,600 | = | 0.0% |
| Capital | 10 | €111,600 | €111,600 | = | 0.0% |
| Issued capital | 100 | €111,600 | €111,600 | = | 0.0% |
| Reserves | 13 | €4,424 | €4,424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,424 | €4,424 | = | 0.0% |
| Legal reserve | 130 | €4,424 | €4,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,168 | €94,954 | +€13,786 | +17.0% |
| Amounts payable | 17/49 | €21,285 | €21,563 | +€278 | +1.3% |
| Amounts payable within one year | 42/48 | €21,285 | €21,563 | +€278 | +1.3% |
| Financial debts | 43 | €4,977 | €1,977 | -€3,000 | -60.3% |
| Credit institutions | 430/8 | €4,977 | €1,977 | -€3,000 | -60.3% |
| Trade debts | 44 | €9,394 | €6,888 | -€2,506 | -26.7% |
| Suppliers | 440/4 | €9,394 | €6,888 | -€2,506 | -26.7% |
| Taxes, remuneration and social security | 45 | €6,913 | €12,698 | +€5,784 | +83.7% |
| Taxes | 450/3 | €6,913 | €12,698 | +€5,784 | +83.7% |
| Other operating charges | 640/8 | €649 | €714 | +€65 | +10.1% |
| Gross operating margin | 9900 | €5,158 | €6,180 | +€1,022 | +19.8% |
| Operating profit (loss) | 9901 | €4,509 | €5,466 | +€957 | +21.2% |
| Financial income | 75/76B | €13,146 | €12,272 | -€874 | -6.7% |
| Recurring financial income | 75 | €13,146 | €12,272 | -€874 | -6.7% |
| Financial charges | 65/66B | €194 | €142 | -€52 | -26.8% |
| Recurring financial charges | 65 | €194 | €142 | -€52 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €17,462 | €17,596 | +€134 | +0.8% |
| Income taxes | 67/77 | €3,807 | €3,810 | +€3 | +0.1% |
| Profit (loss) for the period | 9904 | €13,655 | €13,786 | +€131 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,655 | €13,786 | +€131 | +1.0% |
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 28 October 2026 via checked.be.