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.
Bati
Largest movements
- Receivables within one year +€20,678
up €20,678 (+18.4%), from €112,459 to €133,137
of which Other amounts receivable: +€18,873
- Cash +€4,335
up €4,335 (+16.5%), from €26,327 to €30,661
mainly Net result for the year (+€26,497) and Depreciation (+€1,922)
- Tangible fixed assets -€1,922
down €1,922 (-44.2%), from €4,348 to €2,426
of which Furniture and vehicles: -€1,305
- Reserves +€26,497
up €26,497 (+22.5%), from €117,769 to €144,266
- Trade debts -€5,138
down €5,138 (-98.1%), from €5,239 to €101
- Tax, wage and social debts +€1,766
up €1,766 (+23.9%), from €7,382 to €9,147
- Other operating charges -€121,847
down €121,847 (-99.2%), from €122,852 to €1,006
- Write-downs +€60,950
up €60,950, from -€60,950 to €0
- Taxes +€5,015
up €5,015 (+1,021%), from €491 to €5,507
- Gross operating margin -€3,727
down €3,727 (-11.3%), from €33,006 to €29,279
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 | €148,990 | €172,114 | +€23,125 | +15.5% |
| Fixed assets | 21/28 | €4,348 | €2,426 | -€1,922 | -44.2% |
| Tangible fixed assets | 22/27 | €4,348 | €2,426 | -€1,922 | -44.2% |
| Furniture and vehicles | 24 | €2,316 | €1,012 | -€1,305 | -56.3% |
| Other tangible fixed assets | 26 | €2,031 | €1,414 | -€617 | -30.4% |
| Current assets | 29/58 | €144,642 | €169,688 | +€25,046 | +17.3% |
| Amounts receivable within one year | 40/41 | €112,459 | €133,137 | +€20,678 | +18.4% |
| Trade receivables | 40 | €16,157 | €17,963 | +€1,806 | +11.2% |
| Other amounts receivable | 41 | €96,302 | €115,174 | +€18,873 | +19.6% |
| Cash at bank and in hand | 54/58 | €26,327 | €30,661 | +€4,335 | +16.5% |
| Deferred charges and accrued income | 490/1 | €5,856 | €5,890 | +€33 | +0.6% |
| Total equity and liabilities | 10/49 | €148,990 | €172,114 | +€23,125 | +15.5% |
| Equity | 10/15 | €136,369 | €162,866 | +€26,497 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,769 | €144,266 | +€26,497 | +22.5% |
| Distributable reserves | 133 | €117,769 | €144,266 | +€26,497 | +22.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €12,620 | €9,248 | -€3,372 | -26.7% |
| Amounts payable within one year | 42/48 | €12,620 | €9,248 | -€3,372 | -26.7% |
| Trade debts | 44 | €5,239 | €101 | -€5,138 | -98.1% |
| Suppliers | 440/4 | €5,239 | €101 | -€5,138 | -98.1% |
| Taxes, remuneration and social security | 45 | €7,382 | €9,147 | +€1,766 | +23.9% |
| Taxes | 450/3 | €7,382 | €9,147 | +€1,766 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,922 | €1,922 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€60,950 | €0 | +€60,950 | |
| Other operating charges | 640/8 | €122,852 | €1,006 | -€121,847 | -99.2% |
| Gross operating margin | 9900 | €33,006 | €29,279 | -€3,727 | -11.3% |
| Operating profit (loss) | 9901 | -€30,818 | €26,352 | +€57,170 | |
| Financial income | 75/76B | €5,856 | €5,890 | +€34 | +0.6% |
| Recurring financial income | 75 | €5,856 | €5,890 | +€34 | +0.6% |
| Financial charges | 65/66B | €299 | €238 | -€60 | -20.2% |
| Recurring financial charges | 65 | €299 | €238 | -€60 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,260 | €32,004 | +€57,264 | |
| Income taxes | 67/77 | €491 | €5,507 | +€5,015 | +1,021% |
| Profit (loss) for the period | 9904 | -€25,752 | €26,497 | +€52,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,752 | €26,497 | +€52,248 |
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 30 October 2026 via checked.be.