BATI B&H: 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 B&H
Largest movements
- Tangible fixed assets +€42,006
up €42,006 (+226%), from €18,620 to €60,626
of which Furniture and vehicles: +€21,794
- Receivables within one year +€29,858
up €29,858 (+449%), from €6,655 to €36,513
of which Other amounts receivable: +€24,806
- Cash +€25,635
up €25,635 (+145%), from €17,673 to €43,309
mainly Trade debts (+€109,131) and Depreciation (+€16,793)
- Trade debts +€109,131
up €109,131 (+47,076%), from €232 to €109,362
- Profit (loss) carried forward -€12,859
down €12,859, from €5,157 to -€7,702
- Other debts +€8,441
new in 2025: €8,441
- Tax, wage and social debts -€6,474
down €6,474 (-39.1%), from €16,560 to €10,086
of which Taxes: -€8,700
- Gross operating margin -€37,765
down €37,765 (-86.8%), from €43,485 to €5,720
- Taxes -€16,560
no longer reported in 2025 (was €16,560)
- Depreciation +€13,106
up €13,106 (+355%), from €3,687 to €16,793
- Staff costs +€1,052
new in 2025: €1,052
- Other operating charges +€590
up €590 (+635%), from €93 to €683
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 | €42,949 | €141,187 | +€98,238 | +229% |
| Fixed assets | 21/28 | €18,620 | €60,744 | +€42,124 | +226% |
| Tangible fixed assets | 22/27 | €18,620 | €60,626 | +€42,006 | +226% |
| Plant, machinery and equipment | 23 | - | €20,212 | +€20,212 | |
| Furniture and vehicles | 24 | €18,620 | €40,414 | +€21,794 | +117% |
| Financial fixed assets | 28 | - | €118 | +€118 | |
| Current assets | 29/58 | €24,329 | €80,443 | +€56,114 | +231% |
| Amounts receivable within one year | 40/41 | €6,655 | €36,513 | +€29,858 | +449% |
| Trade receivables | 40 | - | €5,051 | +€5,051 | |
| Other amounts receivable | 41 | €6,655 | €31,462 | +€24,806 | +373% |
| Cash at bank and in hand | 54/58 | €17,673 | €43,309 | +€25,635 | +145% |
| Deferred charges and accrued income | 490/1 | - | €621 | +€621 | |
| Total equity and liabilities | 10/49 | €42,949 | €141,187 | +€98,238 | +229% |
| Equity | 10/15 | €26,157 | €13,298 | -€12,859 | -49.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,157 | -€7,702 | -€12,859 | |
| Amounts payable | 17/49 | €16,792 | €127,889 | +€111,097 | +662% |
| Amounts payable within one year | 42/48 | €16,792 | €127,889 | +€111,097 | +662% |
| Trade debts | 44 | €232 | €109,362 | +€109,131 | +47,076% |
| Suppliers | 440/4 | €232 | €109,362 | +€109,131 | +47,076% |
| Taxes, remuneration and social security | 45 | €16,560 | €10,086 | -€6,474 | -39.1% |
| Taxes | 450/3 | €16,560 | €7,860 | -€8,700 | -52.5% |
| Remuneration and social security | 454/9 | - | €2,226 | +€2,226 | |
| Other amounts payable | 47/48 | - | €8,441 | +€8,441 | |
| Remuneration, social security and pensions | 62 | - | €1,052 | +€1,052 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,687 | €16,793 | +€13,106 | +355% |
| Other operating charges | 640/8 | €93 | €683 | +€590 | +635% |
| Gross operating margin | 9900 | €43,485 | €5,720 | -€37,765 | -86.8% |
| Operating profit (loss) | 9901 | €39,705 | -€12,809 | -€52,513 | |
| Financial income | 75/76B | €85 | - | -€85 | |
| Recurring financial income | 75 | €85 | - | -€85 | |
| Financial charges | 65/66B | €72 | €51 | -€21 | -29.5% |
| Recurring financial charges | 65 | €72 | €51 | -€21 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €39,718 | -€12,859 | -€52,577 | |
| Income taxes | 67/77 | €16,560 | - | -€16,560 | |
| Profit (loss) for the period | 9904 | €23,157 | -€12,859 | -€36,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,157 | -€12,859 | -€36,017 |
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 25 October 2026 via checked.be.