ALL - BATI: 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.
ALL - BATI
Largest movements
- Tangible fixed assets -€48,516
down €48,516 (-6.6%), from €731,947 to €683,432
- Debts after one year -€60,685
down €60,685 (-20.4%), from €297,321 to €236,636
- Profit (loss) carried forward +€21,439
up €21,439 (+25.0%), from €85,895 to €107,334
- Reserves -€16,533
down €16,533 (-9.6%), from €171,484 to €154,951
of which Tax-exempt reserves: -€16,533
- Other debts +€10,296
new in 2025: €10,296
- Gross operating margin -€19,089
down €19,089 (-22.2%), from €86,069 to €66,980
- Taxes +€4,925
new in 2025: €4,925
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 | €877,709 | €822,142 | -€55,567 | -6.3% |
| Fixed assets | 21/28 | €731,947 | €683,432 | -€48,516 | -6.6% |
| Tangible fixed assets | 22/27 | €731,947 | €683,432 | -€48,516 | -6.6% |
| Land and buildings | 22 | €731,947 | €683,432 | -€48,516 | -6.6% |
| Current assets | 29/58 | €145,762 | €138,711 | -€7,052 | -4.8% |
| Amounts receivable within one year | 40/41 | €140,721 | €136,308 | -€4,413 | -3.1% |
| Other amounts receivable | 41 | €140,721 | €136,308 | -€4,413 | -3.1% |
| Cash at bank and in hand | 54/58 | €5,041 | €2,403 | -€2,638 | -52.3% |
| Total equity and liabilities | 10/49 | €877,709 | €822,142 | -€55,567 | -6.3% |
| Equity | 10/15 | €426,763 | €431,669 | +€4,906 | +1.1% |
| Contributions | 10/11 | €169,384 | €169,384 | = | 0.0% |
| Capital | 10 | €169,384 | €169,384 | = | 0.0% |
| Issued capital | 100 | €169,384 | €169,384 | = | 0.0% |
| Reserves | 13 | €171,484 | €154,951 | -€16,533 | -9.6% |
| Non-distributable reserves | 130/1 | €4,422 | €4,422 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,422 | €4,422 | = | 0.0% |
| Tax-exempt reserves | 132 | €166,448 | €149,915 | -€16,533 | -9.9% |
| Distributable reserves | 133 | €614 | €614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,895 | €107,334 | +€21,439 | +25.0% |
| Provisions and deferred taxes | 16 | €88,309 | €79,796 | -€8,513 | -9.6% |
| Deferred taxes | 168 | €88,309 | €79,796 | -€8,513 | -9.6% |
| Amounts payable | 17/49 | €362,638 | €310,678 | -€51,960 | -14.3% |
| Amounts payable after more than one year | 17 | €297,321 | €236,636 | -€60,685 | -20.4% |
| Financial debts | 170/4 | €297,321 | €236,636 | -€60,685 | -20.4% |
| Amounts payable within one year | 42/48 | €65,316 | €74,041 | +€8,725 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €61,119 | €60,685 | -€434 | -0.7% |
| Trade debts | 44 | €4,197 | €3,061 | -€1,136 | -27.1% |
| Suppliers | 440/4 | €4,197 | €3,061 | -€1,136 | -27.1% |
| Other amounts payable | 47/48 | - | €10,296 | +€10,296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,516 | €48,516 | = | 0.0% |
| Other operating charges | 640/8 | €12,782 | €13,183 | +€401 | +3.1% |
| Gross operating margin | 9900 | €86,069 | €66,980 | -€19,089 | -22.2% |
| Operating profit (loss) | 9901 | €24,771 | €5,282 | -€19,490 | -78.7% |
| Financial income | 75/76B | - | €591 | +€591 | |
| Recurring financial income | 75 | - | €591 | +€591 | |
| Financial charges | 65/66B | €5,355 | €4,556 | -€800 | -14.9% |
| Recurring financial charges | 65 | €5,355 | €4,556 | -€800 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €19,416 | €1,317 | -€18,099 | -93.2% |
| Transfer from deferred taxes | 780 | €8,513 | €8,513 | = | 0.0% |
| Income taxes | 67/77 | - | €4,925 | +€4,925 | |
| Profit (loss) for the period | 9904 | €27,929 | €4,906 | -€23,024 | -82.4% |
| Transfer from tax-exempt reserves | 789 | €16,533 | €16,533 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,462 | €21,439 | -€23,024 | -51.8% |
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 10 October 2026 via checked.be.