HET BATIMENT: what changed
Two fiscal 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.
HET BATIMENT
Largest movements
- Receivables within one year -€11,305
down €11,305 (-8.5%), from €132,835 to €121,531
of which Other amounts receivable: -€13,120
- Debts after one year -€29,163
down €29,163 (-34.9%), from €83,590 to €54,427
- Other debts +€15,604
up €15,604 (+275.2%), from €5,670 to €21,274
- Reserves +€10,432
up €10,432 (+6.2%), from €168,995 to €179,427
- Tax, wage and social debts -€4,857
down €4,857 (-25.5%), from €19,046 to €14,188
of which Taxes: -€4,857
- Short-term financial debts -€3,627
down €3,627 (-15.3%), from €23,772 to €20,145
- Financial charges -€699
down €699 (-13.0%), from €5,356 to €4,657
- Other operating charges +€507
up €507 (+57.3%), from €884 to €1,391
- Depreciation -€294
down €294 (-19.7%), from €1,493 to €1,200
- Gross operating margin -€225
down €225 (-1.2%), from €18,199 to €17,974
- Taxes +€201
up €201 (+4.0%), from €4,973 to €5,174
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.
Cash bridge derived
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 | €341,013 | €329,044 | -€11,969 | -3.5% |
| Fixed assets | 21/28 | €208,036 | €207,513 | -€523 | -0.3% |
| Tangible fixed assets | 22/27 | €2,036 | €1,513 | -€523 | -25.7% |
| Plant, machinery and equipment | 23 | €1,024 | €901 | -€122 | -12.0% |
| Furniture and vehicles | 24 | €1,012 | €612 | -€400 | -39.6% |
| Financial fixed assets | 28 | €206,000 | €206,000 | = | 0.0% |
| Current assets | 29/58 | €132,977 | €121,531 | -€11,447 | -8.6% |
| Amounts receivable within one year | 40/41 | €132,835 | €121,531 | -€11,305 | -8.5% |
| Trade receivables | 40 | €7,714 | €9,529 | +€1,815 | +23.5% |
| Other amounts receivable | 41 | €125,122 | €112,002 | -€13,120 | -10.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €142 | €0 | -€142 | -100.0% |
| Total equity and liabilities | 10/49 | €341,013 | €329,044 | -€11,969 | -3.5% |
| Equity | 10/15 | €178,995 | €189,427 | +€10,432 | +5.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €168,995 | €179,427 | +€10,432 | +6.2% |
| Distributable reserves | 133 | €168,995 | €179,427 | +€10,432 | +6.2% |
| Amounts payable | 17/49 | €162,019 | €139,617 | -€22,402 | -13.8% |
| Amounts payable after more than one year | 17 | €83,590 | €54,427 | -€29,163 | -34.9% |
| Financial debts | 170/4 | €83,590 | €54,427 | -€29,163 | -34.9% |
| Amounts payable within one year | 42/48 | €78,064 | €84,905 | +€6,842 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €29,451 | €29,163 | -€288 | -1.0% |
| Financial debts | 43 | €23,772 | €20,145 | -€3,627 | -15.3% |
| Credit institutions | 430/8 | €23,772 | €20,145 | -€3,627 | -15.3% |
| Trade debts | 44 | €125 | €134 | +€9 | +7.4% |
| Suppliers | 440/4 | €125 | €134 | +€9 | +7.4% |
| Taxes, remuneration and social security | 45 | €19,046 | €14,188 | -€4,857 | -25.5% |
| Taxes | 450/3 | €16,746 | €11,888 | -€4,857 | -29.0% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €5,670 | €21,274 | +€15,604 | +275.2% |
| Accrued charges and deferred income | 492/3 | €365 | €285 | -€80 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493 | €1,200 | -€294 | -19.7% |
| Other operating charges | 640/8 | €884 | €1,391 | +€507 | +57.3% |
| Gross operating margin | 9900 | €18,199 | €17,974 | -€225 | -1.2% |
| Operating profit (loss) | 9901 | €15,821 | €15,383 | -€438 | -2.8% |
| Financial income | 75/76B | €4,772 | €4,880 | +€108 | +2.3% |
| Recurring financial income | 75 | €4,772 | €4,880 | +€108 | +2.3% |
| Financial charges | 65/66B | €5,356 | €4,657 | -€699 | -13.0% |
| Recurring financial charges | 65 | €5,356 | €4,657 | -€699 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €15,238 | €15,607 | +€369 | +2.4% |
| Income taxes | 67/77 | €4,973 | €5,174 | +€201 | +4.0% |
| Profit (loss) for the period | 9904 | €10,264 | €10,432 | +€168 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,264 | €10,432 | +€168 | +1.6% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.