LE BATI: 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.
LE BATI
Largest movements
- Cash +€654,119
up €654,119 (+355.1%), from €184,221 to €838,340
mainly Contributions, distributions and other (+€1.0m) and Depreciation (+€21,120)
- Receivables within one year +€38,674
up €38,674 (+35.1%), from €110,261 to €148,935
of which Trade receivables: +€108,360
- Contributions +€1.0m
up €1.0m (+200.7%), from €513,165 to €1.5m
- Profit (loss) carried forward -€227,255
down €227,255 (-77.7%), from -€292,462 to -€519,717
- Debts within one year -€108,625
down €108,625 (-43.0%), from €252,899 to €144,274
- Turnover +€518,350
up €518,350 (+209.1%), from €247,850 to €766,200
- Gross operating margin -€34,947
down €34,947 (-5.5%), from €636,330 to €601,383
- Purchases and services +€28,934
up €28,934 (+20.2%), from €143,498 to €172,432
- Staff costs +€24,108
up €24,108 (+3.2%), from €761,951 to €786,059
- Other operating charges -€19,958
down €19,958 (-44.5%), from €44,816 to €24,858
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 | €501,880 | €1,196,128 | +€694,248 | +138.3% |
| Fixed assets | 21/28 | €196,712 | €198,366 | +€1,654 | +0.8% |
| Tangible fixed assets | 22/27 | €196,712 | €198,366 | +€1,654 | +0.8% |
| Land and buildings | 22 | €178,665 | €176,487 | -€2,178 | -1.2% |
| Plant, machinery and equipment | 23 | €16,878 | €20,877 | +€3,999 | +23.7% |
| Furniture and vehicles | 24 | €1,169 | €1,002 | -€167 | -14.3% |
| Current assets | 29/58 | €305,168 | €997,762 | +€692,594 | +227.0% |
| Amounts receivable within one year | 40/41 | €110,261 | €148,935 | +€38,674 | +35.1% |
| Trade receivables | 40 | €16,024 | €124,384 | +€108,360 | +676.2% |
| Other amounts receivable | 41 | €94,236 | €24,551 | -€69,685 | -73.9% |
| Cash at bank and in hand | 54/58 | €184,221 | €838,340 | +€654,119 | +355.1% |
| Deferred charges and accrued income | 490/1 | €10,686 | €10,487 | -€199 | -1.9% |
| Total equity and liabilities | 10/49 | €501,880 | €1,196,128 | +€694,248 | +138.3% |
| Equity | 10/15 | €248,698 | €1,048,000 | +€799,302 | +321.4% |
| Contributions | 10/11 | €513,165 | €1,543,165 | +€1.0m | +200.7% |
| Capital | 10 | €513,165 | €1,543,165 | +€1.0m | +200.7% |
| Profit (loss) carried forward | 14 | -€292,462 | -€519,717 | -€227,255 | -77.7% |
| Investment grants | 15 | €27,995 | €24,552 | -€3,443 | -12.3% |
| Amounts payable | 17/49 | €253,182 | €148,128 | -€105,054 | -41.5% |
| Amounts payable within one year | 42/48 | €252,899 | €144,274 | -€108,625 | -43.0% |
| Trade debts | 44 | €21,382 | €11,473 | -€9,909 | -46.3% |
| Suppliers | 440/4 | €21,382 | €11,473 | -€9,909 | -46.3% |
| Taxes, remuneration and social security | 45 | €157,000 | €116,316 | -€40,684 | -25.9% |
| Taxes | 450/3 | €15,239 | €7,072 | -€8,167 | -53.6% |
| Remuneration and social security | 454/9 | €141,761 | €109,244 | -€32,517 | -22.9% |
| Accrued charges and deferred income | 492/3 | €282 | €3,854 | +€3,572 | +1264.4% |
| Turnover | 70 | €247,850 | €766,200 | +€518,350 | +209.1% |
| Non-recurring operating income | 76A | €243 | - | -€243 | |
| Goods, raw materials, services and sundry goods | 60/61 | €143,498 | €172,432 | +€28,934 | +20.2% |
| Remuneration, social security and pensions | 62 | €761,951 | €786,059 | +€24,108 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,631 | €21,120 | +€4,489 | +27.0% |
| Other operating charges | 640/8 | €44,816 | €24,858 | -€19,958 | -44.5% |
| Gross operating margin | 9900 | €636,330 | €601,383 | -€34,947 | -5.5% |
| Operating profit (loss) | 9901 | -€187,068 | -€230,654 | -€43,586 | -23.3% |
| Financial income | 75/76B | €4,065 | €3,444 | -€621 | -15.3% |
| Recurring financial income | 75 | €4,065 | €3,444 | -€621 | -15.3% |
| Financial charges | 65/66B | €135 | €45 | -€90 | -66.7% |
| Recurring financial charges | 65 | €135 | €45 | -€90 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | -€183,139 | -€227,255 | -€44,116 | -24.1% |
| Profit (loss) for the period | 9904 | -€183,139 | -€227,255 | -€44,116 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€183,139 | -€227,255 | -€44,116 | -24.1% |
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 1 October 2026 via checked.be.