BAT CONSTRUCT: 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.
BAT CONSTRUCT
Largest movements
- Financial fixed assets +€18,278
new in 2024: €18,278
- Receivables within one year +€4,219
up €4,219 (+51.8%), from €8,139 to €12,358
of which Other amounts receivable: +€2,304
- Cash +€1,695
up €1,695 (+57,667%), from €3 to €1,698
mainly Net result for the year (+€10,526) and Tax, wage and social debts (+€7,933)
- Tangible fixed assets +€1,140
new in 2024: €1,140
- Profit (loss) carried forward +€10,526
up €10,526, from -€3,603 to €6,923
- Tax, wage and social debts +€7,933
new in 2024: €7,933
- Trade debts +€6,873
up €6,873 (+64.0%), from €10,745 to €17,618
- Gross operating margin +€18,958
up €18,958, from -€3,089 to €15,869
- Taxes +€2,317
new in 2024: €2,317
- Other operating charges +€2,152
up €2,152 (+1,176%), from €183 to €2,335
- Depreciation +€201
new in 2024: €201
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,142 | €33,474 | +€25,333 | +311% |
| Fixed assets | 21/28 | - | €19,418 | +€19,418 | |
| Tangible fixed assets | 22/27 | - | €1,140 | +€1,140 | |
| Plant, machinery and equipment | 23 | - | €1,140 | +€1,140 | |
| Financial fixed assets | 28 | - | €18,278 | +€18,278 | |
| Current assets | 29/58 | €8,142 | €14,056 | +€5,915 | +72.6% |
| Amounts receivable within one year | 40/41 | €8,139 | €12,358 | +€4,219 | +51.8% |
| Trade receivables | 40 | €6,731 | €8,646 | +€1,916 | +28.5% |
| Other amounts receivable | 41 | €1,408 | €3,712 | +€2,304 | +164% |
| Cash at bank and in hand | 54/58 | €3 | €1,698 | +€1,695 | +57,667% |
| Total equity and liabilities | 10/49 | €8,142 | €33,474 | +€25,333 | +311% |
| Equity | 10/15 | -€2,603 | €7,923 | +€10,526 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,603 | €6,923 | +€10,526 | |
| Amounts payable | 17/49 | €10,745 | €25,551 | +€14,806 | +138% |
| Amounts payable within one year | 42/48 | €10,745 | €25,551 | +€14,806 | +138% |
| Trade debts | 44 | €10,745 | €17,618 | +€6,873 | +64.0% |
| Suppliers | 440/4 | €10,745 | €17,618 | +€6,873 | +64.0% |
| Taxes, remuneration and social security | 45 | - | €7,933 | +€7,933 | |
| Taxes | 450/3 | - | €7,933 | +€7,933 | |
| Remuneration, social security and pensions | 62 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €201 | +€201 | |
| Other operating charges | 640/8 | €183 | €2,335 | +€2,152 | +1,176% |
| Gross operating margin | 9900 | -€3,089 | €15,869 | +€18,958 | |
| Operating profit (loss) | 9901 | -€3,272 | €13,329 | +€16,601 | |
| Financial charges | 65/66B | €331 | €486 | +€155 | +46.8% |
| Recurring financial charges | 65 | €331 | €486 | +€155 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,603 | €12,843 | +€16,446 | |
| Income taxes | 67/77 | - | €2,317 | +€2,317 | |
| Profit (loss) for the period | 9904 | -€3,603 | €10,526 | +€14,130 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,603 | €10,526 | +€14,130 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.