BATI CALOR: 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 CALOR
Largest movements
- Receivables within one year +€74,990
up €74,990 (+73.7%), from €101,742 to €176,732
of which Trade receivables: +€61,898
- Cash -€43,286
down €43,286 (-55.9%), from €77,404 to €34,117
mainly Receivables within one year (-€74,990) and Investment in fixed assets (net) (-€46,557)
- Tangible fixed assets +€14,648
up €14,648 (+44.6%), from €32,878 to €47,526
of which Furniture and vehicles: +€17,405
- Stocks and contracts +€2,890
up €2,890 (+51.3%), from €5,635 to €8,525
- Trade debts +€32,068
up €32,068 (+70.4%), from €45,545 to €77,613
- Profit (loss) carried forward +€27,547
up €27,547 (+20.0%), from €137,975 to €165,523
- Tax, wage and social debts -€17,101
down €17,101 (-61.1%), from €27,979 to €10,878
of which Remuneration and social security: -€13,845
- Other debts +€5,887
new in 2025: €5,887
- Staff costs +€25,679
new in 2025: €25,679
- Depreciation +€19,445
up €19,445 (+156%), from €12,463 to €31,909
- Gross operating margin +€12,689
up €12,689 (+15.2%), from €83,565 to €96,255
- Other operating charges -€6,403
down €6,403 (-66.1%), from €9,683 to €3,280
- Taxes -€1,524
down €1,524 (-17.1%), from €8,891 to €7,366
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.
Derived cash bridge
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 | €218,499 | €266,900 | +€48,401 | +22.2% |
| Fixed assets | 21/28 | €32,878 | €47,526 | +€14,648 | +44.6% |
| Tangible fixed assets | 22/27 | €32,878 | €47,526 | +€14,648 | +44.6% |
| Plant, machinery and equipment | 23 | €8,150 | €5,393 | -€2,756 | -33.8% |
| Furniture and vehicles | 24 | €24,729 | €42,133 | +€17,405 | +70.4% |
| Current assets | 29/58 | €185,621 | €219,374 | +€33,753 | +18.2% |
| Stocks and contracts in progress | 3 | €5,635 | €8,525 | +€2,890 | +51.3% |
| Stocks | 30/36 | €5,635 | €8,525 | +€2,890 | +51.3% |
| Amounts receivable within one year | 40/41 | €101,742 | €176,732 | +€74,990 | +73.7% |
| Trade receivables | 40 | €96,572 | €158,470 | +€61,898 | +64.1% |
| Other amounts receivable | 41 | €5,170 | €18,262 | +€13,092 | +253% |
| Cash at bank and in hand | 54/58 | €77,404 | €34,117 | -€43,286 | -55.9% |
| Deferred charges and accrued income | 490/1 | €841 | - | -€841 | |
| Total equity and liabilities | 10/49 | €218,499 | €266,900 | +€48,401 | +22.2% |
| Equity | 10/15 | €144,975 | €172,523 | +€27,547 | +19.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,975 | €165,523 | +€27,547 | +20.0% |
| Amounts payable | 17/49 | €73,524 | €94,378 | +€20,854 | +28.4% |
| Amounts payable within one year | 42/48 | €73,524 | €94,378 | +€20,854 | +28.4% |
| Trade debts | 44 | €45,545 | €77,613 | +€32,068 | +70.4% |
| Suppliers | 440/4 | €45,545 | €77,613 | +€32,068 | +70.4% |
| Taxes, remuneration and social security | 45 | €27,979 | €10,878 | -€17,101 | -61.1% |
| Taxes | 450/3 | €12,717 | €9,461 | -€3,256 | -25.6% |
| Remuneration and social security | 454/9 | €15,262 | €1,417 | -€13,845 | -90.7% |
| Other amounts payable | 47/48 | - | €5,887 | +€5,887 | |
| Remuneration, social security and pensions | 62 | - | €25,679 | +€25,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,463 | €31,909 | +€19,445 | +156% |
| Other operating charges | 640/8 | €9,683 | €3,280 | -€6,403 | -66.1% |
| Gross operating margin | 9900 | €83,565 | €96,255 | +€12,689 | +15.2% |
| Operating profit (loss) | 9901 | €61,419 | €35,387 | -€26,032 | -42.4% |
| Financial income | 75/76B | €1 | €10 | +€9 | +769% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +769% |
| Financial charges | 65/66B | €199 | €482 | +€283 | +142% |
| Recurring financial charges | 65 | €199 | €482 | +€283 | +142% |
| Profit (loss) for the period before taxes | 9903 | €61,221 | €34,914 | -€26,307 | -43.0% |
| Income taxes | 67/77 | €8,891 | €7,366 | -€1,524 | -17.1% |
| Profit (loss) for the period | 9904 | €52,330 | €27,547 | -€24,783 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,330 | €27,547 | -€24,783 | -47.4% |
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 13 October 2026 via checked.be.