ACTUAL BATI: what changed
ACTUAL BATI
Largest movements
- Cash -€6,836
down €6,836 (-58.7%), from €11,635 to €4,800
mainly Trade debts (-€13,481) and Investment in fixed assets (net) (-€12,554)
- Tangible fixed assets +€5,996
up €5,996 (+45.2%), from €13,262 to €19,257
of which Plant, machinery and equipment: +€5,947
- Receivables within one year -€3,170
down €3,170 (-16.1%), from €19,690 to €16,520
of which Other amounts receivable: -€7,079
- Deferred charges and accrued income +€1,329
up €1,329 (+163%), from €816 to €2,144
- Intangible fixed assets -€661
down €661 (-63.1%), from €1,048 to €386
- Trade debts -€13,481
down €13,481 (-88.5%), from €15,233 to €1,751
- Advances received +€5,693
new in 2025: €5,693
- Current portion of long-term debt +€4,561
new in 2025: €4,561
- Profit (loss) carried forward -€3,416
down €3,416 (-14.8%), from €23,035 to €19,619
- Other debts +€2,416
new in 2025: €2,416
- Staff costs -€5,691
down €5,691, from €5,495 to -€196
- Gross operating margin -€5,370
down €5,370 (-38.9%), from €13,809 to €8,439
- Depreciation +€1,030
up €1,030 (+16.6%), from €6,190 to €7,220
- Other operating charges -€794
down €794 (-21.2%), from €3,747 to €2,954
- Taxes +€260
up €260 (+20.0%), from €1,297 to €1,557
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,001 | €43,658 | -€3,343 | -7.1% |
| Fixed assets | 21/28 | €14,860 | €20,194 | +€5,334 | +35.9% |
| Intangible fixed assets | 21 | €1,048 | €386 | -€661 | -63.1% |
| Tangible fixed assets | 22/27 | €13,262 | €19,257 | +€5,996 | +45.2% |
| Plant, machinery and equipment | 23 | €490 | €6,436 | +€5,947 | +1,215% |
| Furniture and vehicles | 24 | €12,772 | €12,821 | +€49 | +0.4% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €32,141 | €23,464 | -€8,677 | -27.0% |
| Amounts receivable within one year | 40/41 | €19,690 | €16,520 | -€3,170 | -16.1% |
| Trade receivables | 40 | €7,770 | €11,678 | +€3,908 | +50.3% |
| Other amounts receivable | 41 | €11,921 | €4,842 | -€7,079 | -59.4% |
| Cash at bank and in hand | 54/58 | €11,635 | €4,800 | -€6,836 | -58.7% |
| Deferred charges and accrued income | 490/1 | €816 | €2,144 | +€1,329 | +163% |
| Total equity and liabilities | 10/49 | €47,001 | €43,658 | -€3,343 | -7.1% |
| Equity | 10/15 | €31,095 | €27,679 | -€3,416 | -11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,035 | €19,619 | -€3,416 | -14.8% |
| Amounts payable | 17/49 | €15,906 | €15,979 | +€73 | +0.5% |
| Amounts payable within one year | 42/48 | €15,906 | €15,979 | +€73 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,561 | +€4,561 | |
| Trade debts | 44 | €15,233 | €1,751 | -€13,481 | -88.5% |
| Suppliers | 440/4 | €15,233 | €1,751 | -€13,481 | -88.5% |
| Advances received on contracts in progress | 46 | - | €5,693 | +€5,693 | |
| Taxes, remuneration and social security | 45 | €673 | €1,557 | +€883 | +131% |
| Taxes | 450/3 | - | €1,557 | +€1,557 | |
| Remuneration and social security | 454/9 | €673 | - | -€673 | |
| Other amounts payable | 47/48 | - | €2,416 | +€2,416 | |
| Remuneration, social security and pensions | 62 | €5,495 | -€196 | -€5,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,190 | €7,220 | +€1,030 | +16.6% |
| Other operating charges | 640/8 | €3,747 | €2,954 | -€794 | -21.2% |
| Gross operating margin | 9900 | €13,809 | €8,439 | -€5,370 | -38.9% |
| Operating profit (loss) | 9901 | -€1,622 | -€1,538 | +€84 | +5.2% |
| Financial income | 75/76B | €152 | €0 | -€152 | -100.0% |
| Recurring financial income | 75 | €152 | €0 | -€152 | -100.0% |
| Financial charges | 65/66B | €72 | €321 | +€249 | +347% |
| Recurring financial charges | 65 | €72 | €321 | +€249 | +347% |
| Profit (loss) for the period before taxes | 9903 | -€1,542 | -€1,859 | -€317 | -20.5% |
| Income taxes | 67/77 | €1,297 | €1,557 | +€260 | +20.0% |
| Profit (loss) for the period | 9904 | -€2,839 | -€3,416 | -€576 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,839 | -€3,416 | -€576 | -20.3% |
Next steps
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 2 November 2026 via checked.be.