LE BATIA: 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.
LE BATIA
Largest movements
- Receivables within one year -€17,981
down €17,981 (-60.6%), from €29,667 to €11,687
of which Trade receivables: -€25,111
- Stocks and contracts +€3,524
up €3,524 (+872%), from €404 to €3,928
- Profit (loss) carried forward -€7,595
down €7,595 (-85.2%), from €8,916 to €1,321
- Trade debts -€5,646
no longer reported in 2025 (was €5,646)
- Other debts -€3,548
no longer reported in 2025 (was €3,548)
- Tax, wage and social debts +€2,727
up €2,727 (+110%), from €2,484 to €5,211
of which Remuneration and social security: +€1,722
- Staff costs +€10,629
up €10,629 (+167%), from €6,356 to €16,985
- Gross operating margin -€2,540
down €2,540 (-16.8%), from €15,107 to €12,567
- Other operating charges -€2,500
down €2,500 (-57.5%), from €4,352 to €1,852
- Financial charges +€352
up €352 (+190%), from €186 to €538
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 | €39,193 | €25,132 | -€14,061 | -35.9% |
| Fixed assets | 21/28 | €5,551 | €5,603 | +€52 | +0.9% |
| Tangible fixed assets | 22/27 | €873 | €1,100 | +€227 | +26.0% |
| Plant, machinery and equipment | 23 | €873 | €171 | -€702 | -80.4% |
| Furniture and vehicles | 24 | - | €929 | +€929 | |
| Financial fixed assets | 28 | €4,678 | €4,503 | -€175 | -3.7% |
| Current assets | 29/58 | €33,642 | €19,529 | -€14,113 | -42.0% |
| Stocks and contracts in progress | 3 | €404 | €3,928 | +€3,524 | +872% |
| Stocks | 30/36 | €404 | €3,928 | +€3,524 | +872% |
| Amounts receivable within one year | 40/41 | €29,667 | €11,687 | -€17,981 | -60.6% |
| Trade receivables | 40 | €26,789 | €1,678 | -€25,111 | -93.7% |
| Other amounts receivable | 41 | €2,879 | €10,009 | +€7,130 | +248% |
| Cash at bank and in hand | 54/58 | €3,571 | €3,914 | +€343 | +9.6% |
| Total equity and liabilities | 10/49 | €39,193 | €25,132 | -€14,061 | -35.9% |
| Equity | 10/15 | €27,516 | €19,921 | -€7,595 | -27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,916 | €1,321 | -€7,595 | -85.2% |
| Amounts payable | 17/49 | €11,677 | €5,211 | -€6,466 | -55.4% |
| Amounts payable within one year | 42/48 | €11,677 | €5,211 | -€6,466 | -55.4% |
| Trade debts | 44 | €5,646 | - | -€5,646 | |
| Suppliers | 440/4 | €5,646 | - | -€5,646 | |
| Taxes, remuneration and social security | 45 | €2,484 | €5,211 | +€2,727 | +110% |
| Taxes | 450/3 | €2,484 | €3,489 | +€1,005 | +40.5% |
| Remuneration and social security | 454/9 | - | €1,722 | +€1,722 | |
| Other amounts payable | 47/48 | €3,548 | - | -€3,548 | |
| Remuneration, social security and pensions | 62 | €6,356 | €16,985 | +€10,629 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €787 | +€42 | +5.6% |
| Other operating charges | 640/8 | €4,352 | €1,852 | -€2,500 | -57.5% |
| Gross operating margin | 9900 | €15,107 | €12,567 | -€2,540 | -16.8% |
| Operating profit (loss) | 9901 | €3,654 | -€7,057 | -€10,711 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €186 | €538 | +€352 | +190% |
| Recurring financial charges | 65 | €186 | €538 | +€352 | +190% |
| Profit (loss) for the period before taxes | 9903 | €3,468 | -€7,595 | -€11,063 | |
| Profit (loss) for the period | 9904 | €3,468 | -€7,595 | -€11,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,468 | -€7,595 | -€11,063 |
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 20 October 2026 via checked.be.