IS Bâtisse: 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.
IS Bâtisse
Largest movements
- Receivables within one year +€40,551
up €40,551 (+30.5%), from €133,054 to €173,606
of which Trade receivables: +€48,276
- Cash -€20,498
down €20,498 (-34.8%), from €58,903 to €38,405
mainly Investment in fixed assets (net) (-€89,003) and Receivables within one year (-€40,551)
- Tangible fixed assets -€10,981
down €10,981 (-3.3%), from €332,528 to €321,547
of which Furniture and vehicles: -€24,112
- Profit (loss) carried forward +€46,986
up €46,986 (+17.4%), from €270,664 to €317,650
- Tax, wage and social debts -€28,016
down €28,016 (-38.6%), from €72,661 to €44,645
of which Remuneration and social security: -€16,553
- Staff costs +€26,950
up €26,950 (+15.9%), from €169,428 to €196,377
- Gross operating margin +€25,480
up €25,480 (+7.0%), from €364,797 to €390,278
- Other operating charges +€9,313
up €9,313 (+537%), from €1,734 to €11,047
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 | €533,308 | €543,637 | +€10,329 | +1.9% |
| Fixed assets | 21/28 | €332,528 | €321,547 | -€10,981 | -3.3% |
| Tangible fixed assets | 22/27 | €332,528 | €321,547 | -€10,981 | -3.3% |
| Plant, machinery and equipment | 23 | €182,336 | €195,467 | +€13,131 | +7.2% |
| Furniture and vehicles | 24 | €150,193 | €126,080 | -€24,112 | -16.1% |
| Current assets | 29/58 | €200,780 | €222,090 | +€21,310 | +10.6% |
| Amounts receivable within one year | 40/41 | €133,054 | €173,606 | +€40,551 | +30.5% |
| Trade receivables | 40 | €114,448 | €162,724 | +€48,276 | +42.2% |
| Other amounts receivable | 41 | €18,606 | €10,882 | -€7,724 | -41.5% |
| Cash at bank and in hand | 54/58 | €58,903 | €38,405 | -€20,498 | -34.8% |
| Deferred charges and accrued income | 490/1 | €8,823 | €10,079 | +€1,256 | +14.2% |
| Total equity and liabilities | 10/49 | €533,308 | €543,637 | +€10,329 | +1.9% |
| Equity | 10/15 | €274,664 | €321,650 | +€46,986 | +17.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €270,664 | €317,650 | +€46,986 | +17.4% |
| Amounts payable | 17/49 | €258,644 | €221,987 | -€36,657 | -14.2% |
| Amounts payable after more than one year | 17 | €7,094 | €1,816 | -€5,278 | -74.4% |
| Financial debts | 170/4 | €7,094 | €1,816 | -€5,278 | -74.4% |
| Amounts payable within one year | 42/48 | €251,550 | €220,171 | -€31,379 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €5,033 | €5,278 | +€245 | +4.9% |
| Trade debts | 44 | €115,102 | €116,751 | +€1,649 | +1.4% |
| Suppliers | 440/4 | €115,102 | €116,751 | +€1,649 | +1.4% |
| Taxes, remuneration and social security | 45 | €72,661 | €44,645 | -€28,016 | -38.6% |
| Taxes | 450/3 | €32,829 | €21,366 | -€11,463 | -34.9% |
| Remuneration and social security | 454/9 | €39,832 | €23,279 | -€16,553 | -41.6% |
| Other amounts payable | 47/48 | €58,754 | €53,497 | -€5,257 | -8.9% |
| Non-recurring operating income | 76A | - | €12,011 | +€12,011 | |
| Remuneration, social security and pensions | 62 | €169,428 | €196,377 | +€26,950 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,332 | €99,984 | -€1,348 | -1.3% |
| Other operating charges | 640/8 | €1,734 | €11,047 | +€9,313 | +537% |
| Non-recurring operating charges | 66A | - | €13,525 | +€13,525 | |
| Gross operating margin | 9900 | €364,797 | €390,278 | +€25,480 | +7.0% |
| Operating profit (loss) | 9901 | €92,304 | €69,344 | -€22,960 | -24.9% |
| Financial income | 75/76B | €50 | €765 | +€715 | +1,420% |
| Recurring financial income | 75 | €50 | €765 | +€715 | +1,420% |
| Financial charges | 65/66B | €982 | €628 | -€354 | -36.0% |
| Recurring financial charges | 65 | €982 | €628 | -€354 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €91,372 | €69,481 | -€21,891 | -24.0% |
| Income taxes | 67/77 | €20,000 | €22,495 | +€2,495 | +12.5% |
| Profit (loss) for the period | 9904 | €71,372 | €46,986 | -€24,386 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,372 | €46,986 | -€24,386 | -34.2% |
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 24 October 2026 via checked.be.