Immo BATA: 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.
Immo BATA
Largest movements
- Tangible fixed assets +€526,225
up €526,225 (+78.3%), from €671,785 to €1.2m
of which Land and buildings: +€433,305
- Stocks and contracts +€140,000
up €140,000 (+111.3%), from €125,820 to €265,820
of which Stocks: +€80,000
- Receivables after one year -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Receivables within one year -€57,519
down €57,519 (-58.1%), from €98,973 to €41,454
of which Other amounts receivable: -€55,335
- Cash -€48,040
down €48,040 (-71.4%), from €67,329 to €19,289
mainly Investment in fixed assets (net) (-€596,725) and Stocks and contracts (-€140,000)
- Debts after one year +€339,444
up €339,444 (+278.3%), from €121,959 to €461,403
- Other debts +€91,046
up €91,046 (+71.3%), from €127,764 to €218,810
- Reserves -€68,197
down €68,197 (-10.2%), from €671,836 to €603,639
of which Distributable reserves: -€55,062
- Advances received +€50,000
new in 2024: €50,000
- Current portion of long-term debt +€46,115
new in 2024: €46,115
- Gross operating margin +€123,312
up €123,312 (+417.3%), from €29,553 to €152,865
- Other operating charges +€53,123
up €53,123 (+240.9%), from €22,049 to €75,172
- Financial charges -€13,817
down €13,817 (-44.2%), from €31,257 to €17,440
of which Financial charges: -€16,002
- Depreciation -€10,994
down €10,994 (-13.5%), from €81,494 to €70,499
- Financial income -€4,881
down €4,881 (-84.8%), from €5,756 to €875
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,064,902 | €1,528,846 | +€463,943 | +43.6% |
| Fixed assets | 21/28 | €672,781 | €1,199,006 | +€526,225 | +78.2% |
| Tangible fixed assets | 22/27 | €671,785 | €1,198,010 | +€526,225 | +78.3% |
| Land and buildings | 22 | €515,312 | €948,617 | +€433,305 | +84.1% |
| Plant, machinery and equipment | 23 | €6,642 | €14,157 | +€7,515 | +113.1% |
| Furniture and vehicles | 24 | €76,560 | €35,459 | -€41,101 | -53.7% |
| Leasing and similar rights | 25 | - | €131,331 | +€131,331 | |
| Other tangible fixed assets | 26 | €73,271 | €68,446 | -€4,825 | -6.6% |
| Financial fixed assets | 28 | €996 | €996 | = | 0.0% |
| Current assets | 29/58 | €392,122 | €329,840 | -€62,282 | -15.9% |
| Amounts receivable after more than one year | 29 | €100,000 | €0 | -€100,000 | -100.0% |
| Other amounts receivable | 291 | €100,000 | €0 | -€100,000 | -100.0% |
| Stocks and contracts in progress | 3 | €125,820 | €265,820 | +€140,000 | +111.3% |
| Stocks | 30/36 | - | €80,000 | +€80,000 | |
| Contracts in progress | 37 | €125,820 | €185,820 | +€60,000 | +47.7% |
| Amounts receivable within one year | 40/41 | €98,973 | €41,454 | -€57,519 | -58.1% |
| Trade receivables | 40 | €2,185 | €0 | -€2,185 | -100.0% |
| Other amounts receivable | 41 | €96,789 | €41,454 | -€55,335 | -57.2% |
| Cash at bank and in hand | 54/58 | €67,329 | €19,289 | -€48,040 | -71.4% |
| Deferred charges and accrued income | 490/1 | - | €3,277 | +€3,277 | |
| Total equity and liabilities | 10/49 | €1,064,902 | €1,528,846 | +€463,943 | +43.6% |
| Equity | 10/15 | €630,517 | €569,717 | -€60,800 | -9.6% |
| Contributions | 10/11 | €32,342 | €32,342 | = | 0.0% |
| Reserves | 13 | €671,836 | €603,639 | -€68,197 | -10.2% |
| Tax-exempt reserves | 132 | €460,124 | €446,989 | -€13,135 | -2.9% |
| Distributable reserves | 133 | €211,712 | €156,650 | -€55,062 | -26.0% |
| Profit (loss) carried forward | 14 | -€73,661 | -€66,264 | +€7,397 | +10.0% |
| Provisions and deferred taxes | 16 | €153,375 | €148,996 | -€4,378 | -2.9% |
| Deferred taxes | 168 | €153,375 | €148,996 | -€4,378 | -2.9% |
| Amounts payable | 17/49 | €281,011 | €810,132 | +€529,121 | +188.3% |
| Amounts payable after more than one year | 17 | €121,959 | €461,403 | +€339,444 | +278.3% |
| Financial debts | 170/4 | €121,959 | €461,403 | +€339,444 | +278.3% |
| Amounts payable within one year | 42/48 | €158,960 | €348,729 | +€189,769 | +119.4% |
| Current portion of amounts payable after more than one year | 42 | - | €46,115 | +€46,115 | |
| Trade debts | 44 | €19,738 | €27,538 | +€7,800 | +39.5% |
| Suppliers | 440/4 | €19,738 | €27,538 | +€7,800 | +39.5% |
| Advances received on contracts in progress | 46 | - | €50,000 | +€50,000 | |
| Taxes, remuneration and social security | 45 | €11,458 | €6,266 | -€5,191 | -45.3% |
| Taxes | 450/3 | €8,958 | €6,266 | -€2,691 | -30.0% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €127,764 | €218,810 | +€91,046 | +71.3% |
| Accrued charges and deferred income | 492/3 | €91 | €0 | -€91 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,494 | €70,499 | -€10,994 | -13.5% |
| Other operating charges | 640/8 | €22,049 | €75,172 | +€53,123 | +240.9% |
| Gross operating margin | 9900 | €29,553 | €152,865 | +€123,312 | +417.3% |
| Operating profit (loss) | 9901 | -€73,989 | €7,194 | +€81,183 | |
| Financial income | 75/76B | €5,756 | €875 | -€4,881 | -84.8% |
| Recurring financial income | 75 | €5,756 | €875 | -€4,881 | -84.8% |
| Financial charges | 65/66B | €31,257 | €17,440 | -€13,817 | -44.2% |
| Recurring financial charges | 65 | €31,257 | €15,256 | -€16,002 | -51.2% |
| Non-recurring financial charges | 66B | €0 | €2,185 | +€2,185 | |
| Profit (loss) for the period before taxes | 9903 | -€99,491 | -€9,371 | +€90,119 | +90.6% |
| Transfer from deferred taxes | 780 | €2,359 | €4,378 | +€2,019 | +85.6% |
| Income taxes | 67/77 | €767 | €744 | -€23 | -3.0% |
| Profit (loss) for the period | 9904 | -€97,899 | -€5,737 | +€92,161 | +94.1% |
| Transfer from tax-exempt reserves | 789 | €7,077 | €13,135 | +€6,057 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,821 | €7,397 | +€98,219 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.