BATI BASS CONSTRUCT: 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 BASS CONSTRUCT
Largest movements
- Receivables within one year +€28,567
up €28,567 (+32.4%), from €88,058 to €116,624
of which Trade receivables: +€18,040
- Tangible fixed assets +€1,735
new in 2023: €1,735
- Trade debts +€15,271
new in 2023: €15,271
of which Bills of exchange payable: +€12,700
- Profit (loss) carried forward +€12,631
up €12,631 (+23.8%), from €52,990 to €65,621
- Tax, wage and social debts +€3,525
up €3,525 (+436%), from €808 to €4,333
- Gross operating margin +€15,222
up €15,222 (+503%), from €3,027 to €18,250
- Turnover -€5,157
no longer reported in 2023 (was €5,157)
- Taxes +€3,525
up €3,525 (+436%), from €808 to €4,333
- Purchases and services -€2,130
no longer reported in 2023 (was €2,130)
- Financial charges +€523
new in 2023: €523
of which Financial charges: +€442
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,058 | €119,484 | +€31,426 | +35.7% |
| Fixed assets | 21/28 | - | €1,735 | +€1,735 | |
| Tangible fixed assets | 22/27 | - | €1,735 | +€1,735 | |
| Plant, machinery and equipment | 23 | - | €1,735 | +€1,735 | |
| Current assets | 29/58 | €88,058 | €117,749 | +€29,692 | +33.7% |
| Amounts receivable within one year | 40/41 | €88,058 | €116,624 | +€28,567 | +32.4% |
| Trade receivables | 40 | - | €18,040 | +€18,040 | |
| Other amounts receivable | 41 | €88,058 | €98,584 | +€10,526 | +12.0% |
| Cash at bank and in hand | 54/58 | - | €1,125 | +€1,125 | |
| Total equity and liabilities | 10/49 | €88,058 | €119,484 | +€31,426 | +35.7% |
| Equity | 10/15 | €73,450 | €86,081 | +€12,631 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,990 | €65,621 | +€12,631 | +23.8% |
| Provisions and deferred taxes | 16 | €13,800 | €13,800 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €13,800 | €13,800 | = | 0.0% |
| Environmental obligations | 163 | €13,800 | €13,800 | = | 0.0% |
| Amounts payable | 17/49 | €808 | €19,603 | +€18,795 | +2,327% |
| Amounts payable within one year | 42/48 | €808 | €19,603 | +€18,795 | +2,327% |
| Trade debts | 44 | - | €15,271 | +€15,271 | |
| Suppliers | 440/4 | - | €2,571 | +€2,571 | |
| Bills of exchange payable | 441 | - | €12,700 | +€12,700 | |
| Taxes, remuneration and social security | 45 | €808 | €4,333 | +€3,525 | +436% |
| Taxes | 450/3 | €808 | €4,333 | +€3,525 | +436% |
| Turnover | 70 | €5,157 | - | -€5,157 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,130 | - | -€2,130 | |
| Remuneration, social security and pensions | 62 | - | €336 | +€336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €248 | +€248 | |
| Other operating charges | 640/8 | - | €179 | +€179 | |
| Gross operating margin | 9900 | €3,027 | €18,250 | +€15,222 | +503% |
| Operating profit (loss) | 9901 | €3,027 | €17,487 | +€14,460 | +478% |
| Financial charges | 65/66B | - | €523 | +€523 | |
| Recurring financial charges | 65 | - | €442 | +€442 | |
| Non-recurring financial charges | 66B | - | €81 | +€81 | |
| Profit (loss) for the period before taxes | 9903 | €3,027 | €16,963 | +€13,936 | +460% |
| Income taxes | 67/77 | €808 | €4,333 | +€3,525 | +436% |
| Profit (loss) for the period | 9904 | €2,219 | €12,631 | +€10,412 | +469% |
| Profit (loss) for the period to be appropriated | 9905 | €2,219 | €12,631 | +€10,412 | +469% |
Source: filed annual accounts (NBB), financial years ended 31 October 2022 and 31 October 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.