BATI-C: 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-C
Largest movements
- Stocks and contracts +€60,000
new in 2025: €60,000
- Cash +€25,169
up €25,169 (+98.9%), from €25,438 to €50,607
mainly Depreciation (+€40,514) and Net result for the year (+€29,161)
- Tangible fixed assets -€24,984
down €24,984 (-28.4%), from €88,032 to €63,047
of which Furniture and vehicles: -€13,056
- Intangible fixed assets -€14,000
down €14,000 (-24.9%), from €56,268 to €42,268
- Receivables within one year -€7,543
down €7,543 (-28.0%), from €26,892 to €19,349
of which Other amounts receivable: -€9,169
- Profit (loss) carried forward +€29,161
up €29,161 (+62.5%), from €46,666 to €75,827
- Debts after one year +€21,301
up €21,301 (+42.1%), from €50,572 to €71,872
- Trade debts -€18,036
down €18,036 (-68.0%), from €26,506 to €8,470
- Tax, wage and social debts +€10,247
up €10,247 (+75.5%), from €13,569 to €23,816
- Purchases and services +€50,377
up €50,377 (+15.6%), from €322,528 to €372,905
- Depreciation +€19,771
up €19,771 (+95.3%), from €20,743 to €40,514
- Gross operating margin +€19,500
up €19,500 (+23.4%), from €83,428 to €102,928
- Other operating charges +€8,794
up €8,794 (+1232.4%), from €714 to €9,508
- Staff costs +€7,205
up €7,205 (+1061.7%), from €679 to €7,884
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 | €196,629 | €239,711 | +€43,082 | +21.9% |
| Fixed assets | 21/28 | €144,299 | €105,525 | -€38,774 | -26.9% |
| Intangible fixed assets | 21 | €56,268 | €42,268 | -€14,000 | -24.9% |
| Tangible fixed assets | 22/27 | €88,032 | €63,047 | -€24,984 | -28.4% |
| Plant, machinery and equipment | 23 | €47,153 | €35,225 | -€11,928 | -25.3% |
| Furniture and vehicles | 24 | €40,879 | €27,822 | -€13,056 | -31.9% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €52,330 | €134,186 | +€81,856 | +156.4% |
| Stocks and contracts in progress | 3 | - | €60,000 | +€60,000 | |
| Stocks | 30/36 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €26,892 | €19,349 | -€7,543 | -28.0% |
| Trade receivables | 40 | - | €1,626 | +€1,626 | |
| Other amounts receivable | 41 | €26,892 | €17,723 | -€9,169 | -34.1% |
| Cash at bank and in hand | 54/58 | €25,438 | €50,607 | +€25,169 | +98.9% |
| Deferred charges and accrued income | 490/1 | - | €4,229 | +€4,229 | |
| Total equity and liabilities | 10/49 | €196,629 | €239,711 | +€43,082 | +21.9% |
| Equity | 10/15 | €56,666 | €85,827 | +€29,161 | +51.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,666 | €75,827 | +€29,161 | +62.5% |
| Amounts payable | 17/49 | €139,963 | €153,884 | +€13,920 | +9.9% |
| Amounts payable after more than one year | 17 | €50,572 | €71,872 | +€21,301 | +42.1% |
| Financial debts | 170/4 | €50,572 | €71,872 | +€21,301 | +42.1% |
| Amounts payable within one year | 42/48 | €89,392 | €82,011 | -€7,380 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €17,933 | €18,699 | +€767 | +4.3% |
| Trade debts | 44 | €26,506 | €8,470 | -€18,036 | -68.0% |
| Suppliers | 440/4 | €26,506 | €8,470 | -€18,036 | -68.0% |
| Taxes, remuneration and social security | 45 | €13,569 | €23,816 | +€10,247 | +75.5% |
| Taxes | 450/3 | €13,569 | €23,816 | +€10,247 | +75.5% |
| Other amounts payable | 47/48 | €31,384 | €31,026 | -€359 | -1.1% |
| Non-recurring operating income | 76A | €40 | €43 | +€3 | +8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €322,528 | €372,905 | +€50,377 | +15.6% |
| Remuneration, social security and pensions | 62 | €679 | €7,884 | +€7,205 | +1061.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,743 | €40,514 | +€19,771 | +95.3% |
| Other operating charges | 640/8 | €714 | €9,508 | +€8,794 | +1232.4% |
| Non-recurring operating charges | 66A | €0 | €122 | +€122 | +608650.0% |
| Gross operating margin | 9900 | €83,428 | €102,928 | +€19,500 | +23.4% |
| Operating profit (loss) | 9901 | €61,293 | €44,900 | -€16,393 | -26.7% |
| Financial charges | 65/66B | €2,558 | €7,153 | +€4,595 | +179.6% |
| Recurring financial charges | 65 | €2,333 | €6,661 | +€4,328 | +185.5% |
| Non-recurring financial charges | 66B | €225 | €492 | +€267 | +118.3% |
| Profit (loss) for the period before taxes | 9903 | €58,735 | €37,747 | -€20,988 | -35.7% |
| Income taxes | 67/77 | €12,069 | €8,586 | -€3,483 | -28.9% |
| Profit (loss) for the period | 9904 | €46,666 | €29,161 | -€17,505 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,666 | €29,161 | -€17,505 | -37.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.