BATI 3 ((BATI3)): what changed
BATI 3 ((BATI3))
Largest movements
- Receivables within one year +€9,942
up €9,942 (+31.6%), from €31,483 to €41,425
of which Other amounts receivable: +€15,835
- Cash -€5,758
down €5,758 (-23.1%), from €24,906 to €19,148
mainly Trade debts (-€22,647) and Receivables within one year (-€9,942)
- Tangible fixed assets -€4,848
down €4,848 (-76.7%), from €6,322 to €1,475
of which Furniture and vehicles: -€3,848
- Deferred charges and accrued income -€3,387
down €3,387 (-17.6%), from €19,299 to €15,911
- Trade debts -€22,647
down €22,647 (-96.8%), from €23,396 to €749
- Reserves +€13,900
new in 2025: €13,900
- Tax, wage and social debts +€9,052
up €9,052 (+1,039%), from €871 to €9,923
of which Taxes: +€9,187
- Accrued charges and deferred income -€6,196
down €6,196 (-64.7%), from €9,575 to €3,379
- Other debts +€1,166
up €1,166 (+4.5%), from €25,867 to €27,033
- Gross operating margin +€8,922
up €8,922 (+37.1%), from €24,061 to €32,984
- Taxes +€8,424
up €8,424 (+1,144%), from €736 to €9,160
- Write-downs -€3,737
no longer reported in 2025 (was €3,737)
- Staff costs -€2,109
down €2,109, from €1,606 to -€503
- Financial charges -€1,147
down €1,147 (-20.1%), from €5,697 to €4,550
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 | €82,010 | €77,960 | -€4,051 | -4.9% |
| Fixed assets | 21/28 | €6,322 | €1,475 | -€4,848 | -76.7% |
| Tangible fixed assets | 22/27 | €6,322 | €1,475 | -€4,848 | -76.7% |
| Plant, machinery and equipment | 23 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Furniture and vehicles | 24 | €4,322 | €474 | -€3,848 | -89.0% |
| Current assets | 29/58 | €75,688 | €76,485 | +€797 | +1.1% |
| Amounts receivable within one year | 40/41 | €31,483 | €41,425 | +€9,942 | +31.6% |
| Trade receivables | 40 | €25,485 | €19,593 | -€5,892 | -23.1% |
| Other amounts receivable | 41 | €5,998 | €21,833 | +€15,835 | +264% |
| Cash at bank and in hand | 54/58 | €24,906 | €19,148 | -€5,758 | -23.1% |
| Deferred charges and accrued income | 490/1 | €19,299 | €15,911 | -€3,387 | -17.6% |
| Total equity and liabilities | 10/49 | €82,010 | €77,960 | -€4,051 | -4.9% |
| Equity | 10/15 | €22,301 | €36,291 | +€13,990 | +62.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €13,900 | +€13,900 | |
| Distributable reserves | 133 | - | €13,900 | +€13,900 | |
| Profit (loss) carried forward | 14 | €1,841 | €1,931 | +€90 | +4.9% |
| Amounts payable | 17/49 | €59,709 | €41,669 | -€18,040 | -30.2% |
| Amounts payable within one year | 42/48 | €50,135 | €38,290 | -€11,845 | -23.6% |
| Trade debts | 44 | €23,396 | €749 | -€22,647 | -96.8% |
| Suppliers | 440/4 | €23,396 | €749 | -€22,647 | -96.8% |
| Advances received on contracts in progress | 46 | - | €585 | +€585 | |
| Taxes, remuneration and social security | 45 | €871 | €9,923 | +€9,052 | +1,039% |
| Taxes | 450/3 | €736 | €9,923 | +€9,187 | +1,248% |
| Remuneration and social security | 454/9 | €135 | - | -€135 | |
| Other amounts payable | 47/48 | €25,867 | €27,033 | +€1,166 | +4.5% |
| Accrued charges and deferred income | 492/3 | €9,575 | €3,379 | -€6,196 | -64.7% |
| Remuneration, social security and pensions | 62 | €1,606 | -€503 | -€2,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,949 | €5,473 | -€475 | -8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,737 | - | -€3,737 | |
| Other operating charges | 640/8 | €682 | €323 | -€360 | -52.7% |
| Non-recurring operating charges | 66A | €6,933 | - | -€6,933 | |
| Gross operating margin | 9900 | €24,061 | €32,984 | +€8,922 | +37.1% |
| Operating profit (loss) | 9901 | €5,155 | €27,691 | +€22,536 | +437% |
| Financial income | 75/76B | €55 | €9 | -€47 | -84.2% |
| Recurring financial income | 75 | €55 | €9 | -€47 | -84.2% |
| Financial charges | 65/66B | €5,697 | €4,550 | -€1,147 | -20.1% |
| Recurring financial charges | 65 | €5,697 | €4,550 | -€1,147 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€487 | €23,150 | +€23,637 | |
| Income taxes | 67/77 | €736 | €9,160 | +€8,424 | +1,144% |
| Profit (loss) for the period | 9904 | -€1,223 | €13,990 | +€15,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,223 | €13,990 | +€15,213 |
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.