BATI 5: 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 5
Largest movements
- Receivables within one year -€26,086
down €26,086 (-24.8%), from €105,183 to €79,097
of which Trade receivables: -€65,349
- Cash -€7,561
down €7,561 (-75.0%), from €10,084 to €2,523
mainly Advances received (-€57,000) and Trade debts (-€11,501)
- Advances received -€57,000
no longer reported in 2025 (was €57,000)
- Reserves +€25,000
up €25,000 (+125%), from €20,000 to €45,000
- Trade debts -€11,501
down €11,501 (-47.0%), from €24,458 to €12,957
- Tax, wage and social debts +€8,360
up €8,360 (+134%), from €6,252 to €14,612
- Profit (loss) carried forward +€2,424
up €2,424 (+91.0%), from €2,665 to €5,089
- Gross operating margin +€7,573
up €7,573 (+26.0%), from €29,128 to €36,701
- Taxes +€2,108
up €2,108 (+33.7%), from €6,252 to €8,360
- Other operating charges +€610
up €610 (+488%), from €125 to €735
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 | €115,375 | €82,658 | -€32,717 | -28.4% |
| Fixed assets | 21/28 | €109 | - | -€109 | |
| Financial fixed assets | 28 | €109 | - | -€109 | |
| Current assets | 29/58 | €115,266 | €82,658 | -€32,608 | -28.3% |
| Amounts receivable within one year | 40/41 | €105,183 | €79,097 | -€26,086 | -24.8% |
| Trade receivables | 40 | €95,555 | €30,207 | -€65,349 | -68.4% |
| Other amounts receivable | 41 | €9,628 | €48,890 | +€39,262 | +408% |
| Cash at bank and in hand | 54/58 | €10,084 | €2,523 | -€7,561 | -75.0% |
| Deferred charges and accrued income | 490/1 | - | €1,039 | +€1,039 | |
| Total equity and liabilities | 10/49 | €115,375 | €82,658 | -€32,717 | -28.4% |
| Equity | 10/15 | €27,665 | €55,089 | +€27,424 | +99.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €45,000 | +€25,000 | +125% |
| Distributable reserves | 133 | €20,000 | €45,000 | +€25,000 | +125% |
| Profit (loss) carried forward | 14 | €2,665 | €5,089 | +€2,424 | +91.0% |
| Amounts payable | 17/49 | €87,710 | €27,569 | -€60,141 | -68.6% |
| Amounts payable within one year | 42/48 | €87,710 | €27,569 | -€60,141 | -68.6% |
| Trade debts | 44 | €24,458 | €12,957 | -€11,501 | -47.0% |
| Suppliers | 440/4 | €24,458 | €12,957 | -€11,501 | -47.0% |
| Advances received on contracts in progress | 46 | €57,000 | - | -€57,000 | |
| Taxes, remuneration and social security | 45 | €6,252 | €14,612 | +€8,360 | +134% |
| Taxes | 450/3 | €6,252 | €14,612 | +€8,360 | +134% |
| Other operating charges | 640/8 | €125 | €735 | +€610 | +488% |
| Gross operating margin | 9900 | €29,128 | €36,701 | +€7,573 | +26.0% |
| Operating profit (loss) | 9901 | €29,003 | €35,966 | +€6,963 | +24.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €86 | €182 | +€96 | +111% |
| Recurring financial charges | 65 | €86 | €182 | +€96 | +111% |
| Profit (loss) for the period before taxes | 9903 | €28,917 | €35,784 | +€6,867 | +23.7% |
| Income taxes | 67/77 | €6,252 | €8,360 | +€2,108 | +33.7% |
| Profit (loss) for the period | 9904 | €22,665 | €27,424 | +€4,759 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,665 | €27,424 | +€4,759 | +21.0% |
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 19 October 2026 via checked.be.