BATI ALVES: 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 ALVES
Largest movements
- Cash +€24,840
up €24,840 (+130%), from €19,176 to €44,016
mainly Net result for the year (+€10,105) and Receivables within one year (+€9,789)
- Receivables within one year -€9,789
down €9,789 (-17.1%), from €57,163 to €47,374
of which Trade receivables: -€9,601
- Tangible fixed assets -€1,824
down €1,824 (-43.7%), from €4,176 to €2,352
- Profit (loss) carried forward +€10,105
up €10,105 (+111%), from €9,104 to €19,209
- Trade debts +€4,906
up €4,906 (+114%), from €4,306 to €9,212
- Other debts -€2,289
down €2,289 (-4.6%), from €49,835 to €47,546
- Gross operating margin +€28,685
up €28,685, from -€15,821 to €12,864
- Financial charges -€2,704
down €2,704 (-85.0%), from €3,181 to €478
- Depreciation +€657
up €657 (+56.3%), from €1,167 to €1,824
- Other operating charges -€160
down €160 (-25.9%), from €618 to €458
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 | €81,350 | €94,072 | +€12,722 | +15.6% |
| Fixed assets | 21/28 | €4,176 | €2,352 | -€1,824 | -43.7% |
| Tangible fixed assets | 22/27 | €4,176 | €2,352 | -€1,824 | -43.7% |
| Furniture and vehicles | 24 | €4,176 | €2,352 | -€1,824 | -43.7% |
| Current assets | 29/58 | €77,174 | €91,720 | +€14,546 | +18.8% |
| Amounts receivable within one year | 40/41 | €57,163 | €47,374 | -€9,789 | -17.1% |
| Trade receivables | 40 | €54,906 | €45,305 | -€9,601 | -17.5% |
| Other amounts receivable | 41 | €2,257 | €2,069 | -€188 | -8.3% |
| Cash at bank and in hand | 54/58 | €19,176 | €44,016 | +€24,840 | +130% |
| Deferred charges and accrued income | 490/1 | €835 | €330 | -€505 | -60.5% |
| Total equity and liabilities | 10/49 | €81,350 | €94,072 | +€12,722 | +15.6% |
| Equity | 10/15 | €19,104 | €29,209 | +€10,105 | +52.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,104 | €19,209 | +€10,105 | +111% |
| Amounts payable | 17/49 | €62,245 | €64,863 | +€2,618 | +4.2% |
| Amounts payable within one year | 42/48 | €62,245 | €64,863 | +€2,618 | +4.2% |
| Trade debts | 44 | €4,306 | €9,212 | +€4,906 | +114% |
| Suppliers | 440/4 | €4,306 | €9,212 | +€4,906 | +114% |
| Taxes, remuneration and social security | 45 | €8,105 | €8,105 | = | 0.0% |
| Taxes | 450/3 | €705 | €705 | = | 0.0% |
| Remuneration and social security | 454/9 | €7,400 | €7,400 | = | 0.0% |
| Other amounts payable | 47/48 | €49,835 | €47,546 | -€2,289 | -4.6% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €1,824 | +€657 | +56.3% |
| Other operating charges | 640/8 | €618 | €458 | -€160 | -25.9% |
| Gross operating margin | 9900 | -€15,821 | €12,864 | +€28,685 | |
| Operating profit (loss) | 9901 | -€17,606 | €10,582 | +€28,188 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.0% |
| Financial charges | 65/66B | €3,181 | €478 | -€2,704 | -85.0% |
| Recurring financial charges | 65 | €3,181 | €478 | -€2,704 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,777 | €10,105 | +€30,881 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€20,777 | €10,105 | +€30,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,777 | €10,105 | +€30,881 |
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 22 October 2026 via checked.be.