BATI BER: 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 BER
Largest movements
- Receivables within one year +€5,686
up €5,686 (+55.9%), from €10,172 to €15,858
of which Trade receivables: +€2,848
- Cash +€1,966
up €1,966 (+1,440%), from €137 to €2,102
mainly Net result for the year (+€7,004) and Tax, wage and social debts (+€647)
- Profit (loss) carried forward +€7,004
up €7,004 (+85.5%), from €8,190 to €15,194
- Tax, wage and social debts +€647
up €647 (+31.0%), from €2,089 to €2,736
- Turnover +€13,839
up €13,839 (+49.3%), from €28,079 to €41,918
- Purchases and services +€12,616
up €12,616 (+65.1%), from €19,373 to €31,989
- Gross operating margin +€1,222
up €1,222 (+14.0%), from €8,707 to €9,929
- Financial charges +€634
up €634 (+669%), from €95 to €728
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,309 | €17,960 | +€7,652 | +74.2% |
| Current assets | 29/58 | €10,309 | €17,960 | +€7,652 | +74.2% |
| Amounts receivable within one year | 40/41 | €10,172 | €15,858 | +€5,686 | +55.9% |
| Trade receivables | 40 | - | €2,848 | +€2,848 | |
| Other amounts receivable | 41 | €10,172 | €13,011 | +€2,839 | +27.9% |
| Cash at bank and in hand | 54/58 | €137 | €2,102 | +€1,966 | +1,440% |
| Total equity and liabilities | 10/49 | €10,309 | €17,960 | +€7,652 | +74.2% |
| Equity | 10/15 | €8,220 | €15,224 | +€7,004 | +85.2% |
| Contributions | 10/11 | €30 | €30 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,190 | €15,194 | +€7,004 | +85.5% |
| Amounts payable | 17/49 | €2,089 | €2,736 | +€647 | +31.0% |
| Amounts payable within one year | 42/48 | €2,089 | €2,736 | +€647 | +31.0% |
| Taxes, remuneration and social security | 45 | €2,089 | €2,736 | +€647 | +31.0% |
| Taxes | 450/3 | €2,089 | €2,736 | +€647 | +31.0% |
| Turnover | 70 | €28,079 | €41,918 | +€13,839 | +49.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,373 | €31,989 | +€12,616 | +65.1% |
| Remuneration, social security and pensions | 62 | €330 | €231 | -€99 | -30.1% |
| Other operating charges | 640/8 | €64 | €82 | +€18 | +27.9% |
| Gross operating margin | 9900 | €8,707 | €9,929 | +€1,222 | +14.0% |
| Operating profit (loss) | 9901 | €8,312 | €9,616 | +€1,304 | +15.7% |
| Financial charges | 65/66B | €95 | €728 | +€634 | +669% |
| Recurring financial charges | 65 | €95 | €728 | +€634 | +669% |
| Profit (loss) for the period before taxes | 9903 | €8,217 | €8,887 | +€670 | +8.2% |
| Income taxes | 67/77 | €1,646 | €1,883 | +€237 | +14.4% |
| Profit (loss) for the period | 9904 | €6,571 | €7,004 | +€433 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,571 | €7,004 | +€433 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.