BATI 46: 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 46
Largest movements
- Receivables within one year -€72,116
down €72,116 (-50.3%), from €143,249 to €71,132
of which Trade receivables: -€67,489
- Tangible fixed assets +€20,680
up €20,680 (+172.3%), from €12,001 to €32,681
- Cash -€5,300
down €5,300 (-22.6%), from €23,501 to €18,202
mainly Trade debts (-€75,058) and Investment in fixed assets (net) (-€29,899)
- Trade debts -€75,058
down €75,058 (-74.8%), from €100,380 to €25,321
- Other debts +€14,077
up €14,077 (+25.2%), from €55,832 to €69,908
- Reserves -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Tax, wage and social debts +€9,312
up €9,312 (+118.1%), from €7,887 to €17,198
of which Taxes: +€4,669
- Profit (loss) carried forward +€4,935
up €4,935 (+122.1%), from €4,042 to €8,977
- Turnover +€327,642
new in 2025: €327,642
- Purchases and services +€268,424
new in 2025: €268,424
- Gross operating margin +€24,429
up €24,429 (+65.6%), from €37,244 to €61,673
- Staff costs +€16,388
up €16,388 (+63.2%), from €25,921 to €42,310
- Taxes +€4,495
up €4,495 (+2666.4%), from €169 to €4,663
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 | €180,641 | €123,905 | -€56,735 | -31.4% |
| Fixed assets | 21/28 | €12,001 | €32,681 | +€20,680 | +172.3% |
| Tangible fixed assets | 22/27 | €12,001 | €32,681 | +€20,680 | +172.3% |
| Furniture and vehicles | 24 | €12,001 | €32,681 | +€20,680 | +172.3% |
| Current assets | 29/58 | €168,640 | €91,224 | -€77,416 | -45.9% |
| Stocks and contracts in progress | 3 | €1,890 | €1,890 | = | 0.0% |
| Stocks | 30/36 | €1,890 | €1,890 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €143,249 | €71,132 | -€72,116 | -50.3% |
| Trade receivables | 40 | €133,988 | €66,499 | -€67,489 | -50.4% |
| Other amounts receivable | 41 | €9,261 | €4,633 | -€4,628 | -50.0% |
| Cash at bank and in hand | 54/58 | €23,501 | €18,202 | -€5,300 | -22.6% |
| Total equity and liabilities | 10/49 | €180,641 | €123,905 | -€56,735 | -31.4% |
| Equity | 10/15 | €16,542 | €11,477 | -€5,065 | -30.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €0 | -€10,000 | -100.0% |
| Distributable reserves | 133 | €10,000 | €0 | -€10,000 | -100.0% |
| Profit (loss) carried forward | 14 | €4,042 | €8,977 | +€4,935 | +122.1% |
| Amounts payable | 17/49 | €164,098 | €112,428 | -€51,670 | -31.5% |
| Amounts payable within one year | 42/48 | €164,098 | €112,428 | -€51,670 | -31.5% |
| Trade debts | 44 | €100,380 | €25,321 | -€75,058 | -74.8% |
| Suppliers | 440/4 | €100,380 | €25,321 | -€75,058 | -74.8% |
| Taxes, remuneration and social security | 45 | €7,887 | €17,198 | +€9,312 | +118.1% |
| Taxes | 450/3 | €2,828 | €7,497 | +€4,669 | +165.1% |
| Remuneration and social security | 454/9 | €5,059 | €9,701 | +€4,642 | +91.8% |
| Other amounts payable | 47/48 | €55,832 | €69,908 | +€14,077 | +25.2% |
| Turnover | 70 | - | €327,642 | +€327,642 | |
| Non-recurring operating income | 76A | - | €2,455 | +€2,455 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €268,424 | +€268,424 | |
| Remuneration, social security and pensions | 62 | €25,921 | €42,310 | +€16,388 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,999 | €9,219 | +€3,220 | +53.7% |
| Other operating charges | 640/8 | €3,700 | €0 | -€3,700 | -100.0% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €37,244 | €61,673 | +€24,429 | +65.6% |
| Operating profit (loss) | 9901 | €1,623 | €10,094 | +€8,470 | +521.8% |
| Financial income | 75/76B | €14 | €5 | -€10 | -66.2% |
| Recurring financial income | 75 | €14 | €5 | -€10 | -66.2% |
| Financial charges | 65/66B | €246 | €472 | +€227 | +92.4% |
| Recurring financial charges | 65 | €246 | €472 | +€227 | +92.4% |
| Profit (loss) for the period before taxes | 9903 | €1,392 | €9,626 | +€8,234 | +591.4% |
| Income taxes | 67/77 | €169 | €4,663 | +€4,495 | +2666.4% |
| Profit (loss) for the period | 9904 | €1,224 | €4,963 | +€3,740 | +305.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,224 | €4,963 | +€3,740 | +305.6% |
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.