BATI-BA: what changed
Two fiscal 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-BA
Largest movements
- Receivables within one year -€163,632
down €163,632 (-55.8%), from €293,500 to €129,868
- Cash -€57,744
down €57,744 (-84.1%), from €68,626 to €10,882
mainly Trade debts (-€178,072) and Advances received (-€35,814)
- Stocks and contracts -€27,000
down €27,000 (-25.4%), from €106,390 to €79,390
- Tangible fixed assets -€20,384
down €20,384 (-96.7%), from €21,089 to €705
of which Furniture and vehicles: -€21,089
- Financial fixed assets +€9,230
new in 2025: €9,230
- Trade debts -€178,072
down €178,072 (-77.8%), from €229,023 to €50,951
- Advances received -€35,814
no longer reported in 2025 (was €35,814)
- Tax, wage and social debts -€23,289
down €23,289 (-61.1%), from €38,090 to €14,801
of which Taxes: -€32,022
- Other debts -€17,500
down €17,500 (-51.4%), from €34,078 to €16,578
- Debts after one year -€5,470
no longer reported in 2025 (was €5,470)
- Staff costs +€41,178
up €41,178 (+158.8%), from €25,926 to €67,104
- Gross operating margin +€36,305
up €36,305 (+49.8%), from €72,958 to €109,262
- Taxes +€11,439
up €11,439 (+357.1%), from €3,203 to €14,642
- Financial charges -€1,215
down €1,215 (-76.0%), from €1,599 to €384
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 | €489,604 | €230,074 | -€259,530 | -53.0% |
| Fixed assets | 21/28 | €21,089 | €9,935 | -€11,154 | -52.9% |
| Tangible fixed assets | 22/27 | €21,089 | €705 | -€20,384 | -96.7% |
| Plant, machinery and equipment | 23 | - | €705 | +€705 | |
| Furniture and vehicles | 24 | €21,089 | €0 | -€21,089 | -100.0% |
| Financial fixed assets | 28 | - | €9,230 | +€9,230 | |
| Current assets | 29/58 | €468,515 | €220,139 | -€248,376 | -53.0% |
| Stocks and contracts in progress | 3 | €106,390 | €79,390 | -€27,000 | -25.4% |
| Stocks | 30/36 | €106,390 | €79,390 | -€27,000 | -25.4% |
| Amounts receivable within one year | 40/41 | €293,500 | €129,868 | -€163,632 | -55.8% |
| Trade receivables | 40 | €293,500 | €129,868 | -€163,632 | -55.8% |
| Cash at bank and in hand | 54/58 | €68,626 | €10,882 | -€57,744 | -84.1% |
| Total equity and liabilities | 10/49 | €489,604 | €230,074 | -€259,530 | -53.0% |
| Equity | 10/15 | €143,723 | €147,744 | +€4,020 | +2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,711 | €1,711 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,711 | €1,711 | = | 0.0% |
| Legal reserve | 130 | €1,711 | €1,711 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,420 | €127,441 | +€4,020 | +3.3% |
| Amounts payable | 17/49 | €345,880 | €82,330 | -€263,550 | -76.2% |
| Amounts payable after more than one year | 17 | €5,470 | - | -€5,470 | |
| Financial debts | 170/4 | €5,470 | - | -€5,470 | |
| Amounts payable within one year | 42/48 | €340,410 | €82,330 | -€258,080 | -75.8% |
| Current portion of amounts payable after more than one year | 42 | €3,406 | - | -€3,406 | |
| Trade debts | 44 | €229,023 | €50,951 | -€178,072 | -77.8% |
| Suppliers | 440/4 | €229,023 | €50,951 | -€178,072 | -77.8% |
| Advances received on contracts in progress | 46 | €35,814 | - | -€35,814 | |
| Taxes, remuneration and social security | 45 | €38,090 | €14,801 | -€23,289 | -61.1% |
| Taxes | 450/3 | €36,109 | €4,087 | -€32,022 | -88.7% |
| Remuneration and social security | 454/9 | €1,981 | €10,714 | +€8,733 | +441.0% |
| Other amounts payable | 47/48 | €34,078 | €16,578 | -€17,500 | -51.4% |
| Remuneration, social security and pensions | 62 | €25,926 | €67,104 | +€41,178 | +158.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,089 | €21,441 | +€352 | +1.7% |
| Other operating charges | 640/8 | €2,026 | €1,671 | -€355 | -17.5% |
| Gross operating margin | 9900 | €72,958 | €109,262 | +€36,305 | +49.8% |
| Operating profit (loss) | 9901 | €23,916 | €19,046 | -€4,870 | -20.4% |
| Financial charges | 65/66B | €1,599 | €384 | -€1,215 | -76.0% |
| Recurring financial charges | 65 | €1,599 | €384 | -€1,215 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €22,317 | €18,662 | -€3,655 | -16.4% |
| Income taxes | 67/77 | €3,203 | €14,642 | +€11,439 | +357.1% |
| Profit (loss) for the period | 9904 | €19,114 | €4,020 | -€15,094 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,114 | €4,020 | -€15,094 | -79.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.