AN 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.
AN BATI
Largest movements
- Receivables within one year +€30,659
up €30,659 (+73.6%), from €41,654 to €72,313
of which Trade receivables: +€29,518
- Cash -€5,316
down €5,316 (-7.7%), from €68,719 to €63,403
mainly Receivables within one year (-€30,659) and Trade debts (-€6,642)
- Tangible fixed assets +€2,912
up €2,912 (+37.5%), from €7,773 to €10,685
- Profit (loss) carried forward +€35,287
up €35,287 (+36.3%), from €97,218 to €132,504
- Trade debts -€6,642
down €6,642 (-95.2%), from €6,978 to €336
- Staff costs +€15,281
up €15,281 (+196%), from €7,808 to €23,089
- Taxes -€4,860
down €4,860 (-24.2%), from €20,091 to €15,231
- Gross operating margin -€3,920
down €3,920 (-4.6%), from €84,689 to €80,769
- Depreciation +€918
up €918 (+36.8%), from €2,490 to €3,408
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 | €120,999 | €148,787 | +€27,788 | +23.0% |
| Fixed assets | 21/28 | €8,763 | €11,675 | +€2,912 | +33.2% |
| Tangible fixed assets | 22/27 | €7,773 | €10,685 | +€2,912 | +37.5% |
| Furniture and vehicles | 24 | €7,773 | €10,685 | +€2,912 | +37.5% |
| Financial fixed assets | 28 | €990 | €990 | = | 0.0% |
| Current assets | 29/58 | €112,237 | €137,112 | +€24,875 | +22.2% |
| Amounts receivable within one year | 40/41 | €41,654 | €72,313 | +€30,659 | +73.6% |
| Trade receivables | 40 | €11,654 | €41,171 | +€29,518 | +253% |
| Other amounts receivable | 41 | €30,001 | €31,142 | +€1,141 | +3.8% |
| Cash at bank and in hand | 54/58 | €68,719 | €63,403 | -€5,316 | -7.7% |
| Deferred charges and accrued income | 490/1 | €1,863 | €1,395 | -€467 | -25.1% |
| Total equity and liabilities | 10/49 | €120,999 | €148,787 | +€27,788 | +23.0% |
| Equity | 10/15 | €100,218 | €135,504 | +€35,287 | +35.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,218 | €132,504 | +€35,287 | +36.3% |
| Amounts payable | 17/49 | €20,782 | €13,283 | -€7,499 | -36.1% |
| Amounts payable within one year | 42/48 | €20,782 | €13,283 | -€7,499 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €6,978 | €336 | -€6,642 | -95.2% |
| Suppliers | 440/4 | €6,978 | €336 | -€6,642 | -95.2% |
| Taxes, remuneration and social security | 45 | €3,804 | €2,947 | -€857 | -22.5% |
| Taxes | 450/3 | €8 | €79 | +€70 | +864% |
| Remuneration and social security | 454/9 | €3,796 | €2,869 | -€927 | -24.4% |
| Remuneration, social security and pensions | 62 | €7,808 | €23,089 | +€15,281 | +196% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,490 | €3,408 | +€918 | +36.8% |
| Other operating charges | 640/8 | €2,388 | €2,003 | -€386 | -16.1% |
| Non-recurring operating charges | 66A | - | €1,380 | +€1,380 | |
| Gross operating margin | 9900 | €84,689 | €80,769 | -€3,920 | -4.6% |
| Operating profit (loss) | 9901 | €72,002 | €50,890 | -€21,113 | -29.3% |
| Financial charges | 65/66B | €274 | €372 | +€98 | +35.6% |
| Recurring financial charges | 65 | €274 | €372 | +€98 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €71,728 | €50,518 | -€21,210 | -29.6% |
| Income taxes | 67/77 | €20,091 | €15,231 | -€4,860 | -24.2% |
| Profit (loss) for the period | 9904 | €51,637 | €35,287 | -€16,350 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,637 | €35,287 | -€16,350 | -31.7% |
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 16 October 2026 via checked.be.