BATI-BEST: 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-BEST
Largest movements
- Receivables within one year -€29,112
down €29,112 (-27.0%), from €107,841 to €78,730
of which Trade receivables: -€26,669
- Tangible fixed assets -€2,054
down €2,054 (-6.6%), from €30,999 to €28,945
of which Land and buildings: -€1,700
- Other debts -€46,346
down €46,346 (-79.2%), from €58,509 to €12,163
- Profit (loss) carried forward +€24,819
up €24,819 (+97.2%), from €25,539 to €50,358
- Debts after one year -€9,345
no longer reported in 2024 (was €9,345)
- Trade debts -€4,983
down €4,983 (-17.1%), from €29,054 to €24,071
- Current portion of long-term debt +€4,694
up €4,694 (+74.6%), from €6,289 to €10,983
- Gross operating margin +€40,958
up €40,958, from -€10,728 to €30,230
- Depreciation -€971
down €971 (-32.1%), from €3,025 to €2,054
- Financial charges -€685
down €685 (-33.5%), from €2,042 to €1,357
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 | €141,304 | €109,635 | -€31,668 | -22.4% |
| Fixed assets | 21/28 | €31,389 | €29,335 | -€2,054 | -6.5% |
| Tangible fixed assets | 22/27 | €30,999 | €28,945 | -€2,054 | -6.6% |
| Land and buildings | 22 | €30,153 | €28,453 | -€1,700 | -5.6% |
| Plant, machinery and equipment | 23 | €33 | €33 | = | 0.0% |
| Other tangible fixed assets | 26 | €813 | €459 | -€354 | -43.6% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €109,915 | €80,301 | -€29,614 | -26.9% |
| Stocks and contracts in progress | 3 | €522 | - | -€522 | |
| Stocks | 30/36 | €522 | - | -€522 | |
| Amounts receivable within one year | 40/41 | €107,841 | €78,730 | -€29,112 | -27.0% |
| Trade receivables | 40 | €94,972 | €68,303 | -€26,669 | -28.1% |
| Other amounts receivable | 41 | €12,870 | €10,427 | -€2,443 | -19.0% |
| Cash at bank and in hand | 54/58 | €471 | €471 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,100 | +€19 | +1.8% |
| Total equity and liabilities | 10/49 | €141,304 | €109,635 | -€31,668 | -22.4% |
| Equity | 10/15 | €33,599 | €58,418 | +€24,819 | +73.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €25,539 | €50,358 | +€24,819 | +97.2% |
| Amounts payable | 17/49 | €107,705 | €51,217 | -€56,488 | -52.4% |
| Amounts payable after more than one year | 17 | €9,345 | - | -€9,345 | |
| Financial debts | 170/4 | €9,345 | - | -€9,345 | |
| Amounts payable within one year | 42/48 | €98,360 | €51,217 | -€47,142 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €6,289 | €10,983 | +€4,694 | +74.6% |
| Financial debts | 43 | €2,772 | €2,333 | -€439 | -15.8% |
| Credit institutions | 430/8 | €2,772 | €2,333 | -€439 | -15.8% |
| Trade debts | 44 | €29,054 | €24,071 | -€4,983 | -17.1% |
| Suppliers | 440/4 | €29,054 | €24,071 | -€4,983 | -17.1% |
| Taxes, remuneration and social security | 45 | €1,736 | €1,668 | -€68 | -3.9% |
| Taxes | 450/3 | €1,736 | €1,668 | -€68 | -3.9% |
| Other amounts payable | 47/48 | €58,509 | €12,163 | -€46,346 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,025 | €2,054 | -€971 | -32.1% |
| Other operating charges | 640/8 | €1,901 | €1,999 | +€98 | +5.2% |
| Gross operating margin | 9900 | -€10,728 | €30,230 | +€40,958 | |
| Operating profit (loss) | 9901 | -€15,654 | €26,177 | +€41,830 | |
| Financial income | 75/76B | €76 | €0 | -€76 | -100.0% |
| Recurring financial income | 75 | €76 | €0 | -€76 | -100.0% |
| Non-recurring financial income | 76B | €76 | - | -€76 | |
| Financial charges | 65/66B | €2,042 | €1,357 | -€685 | -33.5% |
| Recurring financial charges | 65 | €2,042 | €1,357 | -€685 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,620 | €24,819 | +€42,439 | |
| Profit (loss) for the period | 9904 | -€17,620 | €24,819 | +€42,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,620 | €24,819 | +€42,439 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.