L.2.D. BATI: what changed
What changed
L.2.D. BATI
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€45,332
2024 · €43,699+€1,633
Equity
€54,713
2024 · €73,310-€18,597
Cash
€82,542
2024 · €70,496+€12,046
Balance sheet total
€473,611
2024 · €494,766-€21,155
Largest movements
Assets
- Tangible fixed assets -€38,039
down €38,039 (-12.0%), from €317,206 to €279,167
of which Furniture and vehicles: -€32,048
- Cash +€12,046
up €12,046 (+17.1%), from €70,496 to €82,542
mainly Depreciation (+€67,622) and Net result for the year (+€45,332)
Equity and liabilities
- Other debts +€23,302
up €23,302 (+39.2%), from €59,510 to €82,812
- Profit (loss) carried forward -€13,668
down €13,668 (-31.3%), from €43,699 to €30,032
- Current portion of long-term debt -€13,460
down €13,460 (-25.6%), from €52,665 to €39,205
- Debts after one year -€9,915
down €9,915 (-6.4%), from €155,435 to €145,520
- Tax, wage and social debts -€7,865
down €7,865 (-11.1%), from €70,764 to €62,898
of which Remuneration and social security: -€32,733
Income statement
- Gross operating margin +€33,108
up €33,108 (+6.3%), from €523,329 to €556,437
- Depreciation +€14,713
up €14,713 (+27.8%), from €52,909 to €67,622
- Financial income -€14,411
down €14,411 (-94.6%), from €15,241 to €829
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,699
Gross operating margin
+€33,108
Staff costs
-€1,064
Depreciation
-€14,713
Other operating charges
-€1,514
Financial income
-€14,411
Financial charges
+€1,976
Taxes
-€1,748
Result 2025
€45,332
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€128,933
Investment
-€29,583
Financing
-€87,303
Cash 2024
€70,496
From operations (derived)
+€128,933
Net result for the year
+€45,332
Depreciation
+€67,622
Receivables within one year
-€4,838
Trade debts
+€7,812
Tax, wage and social debts
-€7,865
Other debts
+€23,302
Accrued charges and deferred income
-€2,432
Investment (derived)
-€29,583
Investment in fixed assets (net)
-€29,583
Financing
-€87,303
Debts after one year
-€9,915
Current portion of long-term debt
-€13,460
Contributions, distributions and other
-€63,929
Cash 2025
€82,542
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,766 | €473,611 | -€21,155 | -4.3% |
| Fixed assets | 21/28 | €317,686 | €279,647 | -€38,039 | -12.0% |
| Tangible fixed assets | 22/27 | €317,206 | €279,167 | -€38,039 | -12.0% |
| Plant, machinery and equipment | 23 | €15,373 | €10,376 | -€4,997 | -32.5% |
| Furniture and vehicles | 24 | €300,475 | €268,427 | -€32,048 | -10.7% |
| Other tangible fixed assets | 26 | €1,358 | €364 | -€994 | -73.2% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €177,080 | €193,964 | +€16,885 | +9.5% |
| Amounts receivable within one year | 40/41 | €106,584 | €111,423 | +€4,838 | +4.5% |
| Trade receivables | 40 | €48,676 | €90,206 | +€41,530 | +85.3% |
| Other amounts receivable | 41 | €57,908 | €21,217 | -€36,692 | -63.4% |
| Cash at bank and in hand | 54/58 | €70,496 | €82,542 | +€12,046 | +17.1% |
| Total equity and liabilities | 10/49 | €494,766 | €473,611 | -€21,155 | -4.3% |
| Equity | 10/15 | €73,310 | €54,713 | -€18,597 | -25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,011 | €6,082 | -€4,929 | -44.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,151 | €4,222 | -€4,929 | -53.9% |
| Profit (loss) carried forward | 14 | €43,699 | €30,032 | -€13,668 | -31.3% |
| Provisions and deferred taxes | 16 | €12,000 | €12,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,000 | €12,000 | = | 0.0% |
| Environmental obligations | 163 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable | 17/49 | €409,456 | €406,898 | -€2,558 | -0.6% |
| Amounts payable after more than one year | 17 | €155,435 | €145,520 | -€9,915 | -6.4% |
| Financial debts | 170/4 | €155,435 | €145,520 | -€9,915 | -6.4% |
| Amounts payable within one year | 42/48 | €251,589 | €261,378 | +€9,789 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €52,665 | €39,205 | -€13,460 | -25.6% |
| Trade debts | 44 | €68,651 | €76,463 | +€7,812 | +11.4% |
| Suppliers | 440/4 | €64,457 | €72,269 | +€7,812 | +12.1% |
| Bills of exchange payable | 441 | €4,194 | €4,194 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €70,764 | €62,898 | -€7,865 | -11.1% |
| Taxes | 450/3 | €17,959 | €42,827 | +€24,868 | +138% |
| Remuneration and social security | 454/9 | €52,804 | €20,071 | -€32,733 | -62.0% |
| Other amounts payable | 47/48 | €59,510 | €82,812 | +€23,302 | +39.2% |
| Accrued charges and deferred income | 492/3 | €2,432 | - | -€2,432 | |
| Non-recurring operating income | 76A | €774 | €2,730 | +€1,956 | +253% |
| Remuneration, social security and pensions | 62 | €399,429 | €400,493 | +€1,064 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,909 | €67,622 | +€14,713 | +27.8% |
| Other operating charges | 640/8 | €3,488 | €5,003 | +€1,514 | +43.4% |
| Gross operating margin | 9900 | €523,329 | €556,437 | +€33,108 | +6.3% |
| Operating profit (loss) | 9901 | €67,502 | €83,318 | +€15,816 | +23.4% |
| Financial income | 75/76B | €15,241 | €829 | -€14,411 | -94.6% |
| Recurring financial income | 75 | €15,241 | €829 | -€14,411 | -94.6% |
| Financial charges | 65/66B | €27,745 | €25,769 | -€1,976 | -7.1% |
| Recurring financial charges | 65 | €27,745 | €25,769 | -€1,976 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €54,998 | €58,379 | +€3,381 | +6.1% |
| Income taxes | 67/77 | €11,298 | €13,046 | +€1,748 | +15.5% |
| Profit (loss) for the period | 9904 | €43,699 | €45,332 | +€1,633 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,699 | €45,332 | +€1,633 | +3.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.