BATI - BRAS: 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 - BRAS
Largest movements
- Tangible fixed assets +€407,535
up €407,535 (+176%), from €231,554 to €639,089
of which Land and buildings: +€386,109
- Receivables within one year +€256,894
up €256,894 (+127%), from €203,024 to €459,918
of which Trade receivables: +€224,945
- Deferred charges and accrued income +€24,355
up €24,355 (+925%), from €2,633 to €26,988
- Debts after one year +€367,201
up €367,201 (+377%), from €97,288 to €464,489
- Short-term financial debts +€154,566
new in 2024: €154,566
- Trade debts +€113,534
up €113,534 (+308%), from €36,813 to €150,347
- Profit (loss) carried forward +€36,353
up €36,353 (+13.3%), from €274,356 to €310,709
- Current portion of long-term debt +€17,720
up €17,720 (+127%), from €13,989 to €31,709
- Gross operating margin +€25,697
up €25,697 (+18.8%), from €136,845 to €162,541
- Financial charges +€13,672
up €13,672 (+150%), from €9,145 to €22,817
- Depreciation +€6,521
up €6,521 (+67.1%), from €9,719 to €16,240
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 | €465,832 | €1,144,276 | +€678,444 | +146% |
| Fixed assets | 21/28 | €233,254 | €640,789 | +€407,535 | +175% |
| Tangible fixed assets | 22/27 | €231,554 | €639,089 | +€407,535 | +176% |
| Land and buildings | 22 | €116,931 | €503,040 | +€386,109 | +330% |
| Furniture and vehicles | 24 | €15,598 | €37,024 | +€21,426 | +137% |
| Assets under construction and advance payments | 27 | €99,025 | €99,025 | = | 0.0% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €232,578 | €503,487 | +€270,909 | +116% |
| Amounts receivable within one year | 40/41 | €203,024 | €459,918 | +€256,894 | +127% |
| Trade receivables | 40 | €190,195 | €415,140 | +€224,945 | +118% |
| Other amounts receivable | 41 | €12,829 | €44,778 | +€31,949 | +249% |
| Cash at bank and in hand | 54/58 | €26,920 | €16,581 | -€10,340 | -38.4% |
| Deferred charges and accrued income | 490/1 | €2,633 | €26,988 | +€24,355 | +925% |
| Total equity and liabilities | 10/49 | €465,832 | €1,144,276 | +€678,444 | +146% |
| Equity | 10/15 | €294,816 | €331,169 | +€36,353 | +12.3% |
| Contributions | 10/11 | €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 | €274,356 | €310,709 | +€36,353 | +13.3% |
| Amounts payable | 17/49 | €171,015 | €813,107 | +€642,091 | +375% |
| Amounts payable after more than one year | 17 | €97,288 | €464,489 | +€367,201 | +377% |
| Financial debts | 170/4 | €97,288 | €464,489 | +€367,201 | +377% |
| Amounts payable within one year | 42/48 | €73,727 | €348,618 | +€274,890 | +373% |
| Current portion of amounts payable after more than one year | 42 | €13,989 | €31,709 | +€17,720 | +127% |
| Financial debts | 43 | - | €154,566 | +€154,566 | |
| Credit institutions | 430/8 | - | €154,566 | +€154,566 | |
| Trade debts | 44 | €36,813 | €150,347 | +€113,534 | +308% |
| Suppliers | 440/4 | €36,813 | €150,347 | +€113,534 | +308% |
| Taxes, remuneration and social security | 45 | €22,925 | €11,848 | -€11,078 | -48.3% |
| Taxes | 450/3 | €6,166 | €8,551 | +€2,385 | +38.7% |
| Remuneration and social security | 454/9 | €16,759 | €3,297 | -€13,463 | -80.3% |
| Other amounts payable | 47/48 | - | €148 | +€148 | |
| Remuneration, social security and pensions | 62 | €71,751 | €72,650 | +€899 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,719 | €16,240 | +€6,521 | +67.1% |
| Other operating charges | 640/8 | €343 | €472 | +€129 | +37.5% |
| Gross operating margin | 9900 | €136,845 | €162,541 | +€25,697 | +18.8% |
| Operating profit (loss) | 9901 | €55,031 | €73,180 | +€18,148 | +33.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.4% |
| Financial charges | 65/66B | €9,145 | €22,817 | +€13,672 | +150% |
| Recurring financial charges | 65 | €9,145 | €22,817 | +€13,672 | +150% |
| Profit (loss) for the period before taxes | 9903 | €45,887 | €50,363 | +€4,476 | +9.8% |
| Income taxes | 67/77 | €13,350 | €14,010 | +€659 | +4.9% |
| Profit (loss) for the period | 9904 | €32,537 | €36,353 | +€3,816 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,537 | €36,353 | +€3,816 | +11.7% |
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 24 October 2026 via checked.be.