BATI CHAPE: 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 CHAPE
Largest movements
- Cash -€14,362
down €14,362 (-38.3%), from €37,543 to €23,181
mainly Net result for the year (-€7,734) and Receivables within one year (-€3,393)
- Receivables within one year +€3,393
up €3,393 (+3.2%), from €105,893 to €109,286
of which Trade receivables: +€6,138
- Reserves -€7,734
down €7,734 (-22.1%), from €35,039 to €27,305
- Other debts -€3,048
down €3,048 (-42.4%), from €7,185 to €4,136
- Gross operating margin +€11,363
up €11,363 (+99.6%), from -€11,408 to -€44
- Other operating charges -€6,280
down €6,280 (-71.0%), from €8,843 to €2,562
- Depreciation -€3,931
down €3,931 (-91.4%), from €4,301 to €370
- Financial charges +€1,994
up €1,994 (+371%), from €538 to €2,532
of which Non-recurring financial charges: +€1,879
- Taxes +€491
up €491 (+3,468%), from €14 to €506
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 | €144,765 | €133,299 | -€11,466 | -7.9% |
| Fixed assets | 21/28 | €579 | €209 | -€370 | -63.9% |
| Tangible fixed assets | 22/27 | €370 | - | -€370 | |
| Furniture and vehicles | 24 | €370 | - | -€370 | |
| Financial fixed assets | 28 | €209 | €209 | = | 0.0% |
| Current assets | 29/58 | €144,186 | €133,090 | -€11,096 | -7.7% |
| Amounts receivable within one year | 40/41 | €105,893 | €109,286 | +€3,393 | +3.2% |
| Trade receivables | 40 | €92,925 | €99,063 | +€6,138 | +6.6% |
| Other amounts receivable | 41 | €12,968 | €10,223 | -€2,745 | -21.2% |
| Cash at bank and in hand | 54/58 | €37,543 | €23,181 | -€14,362 | -38.3% |
| Deferred charges and accrued income | 490/1 | €750 | €623 | -€127 | -16.9% |
| Total equity and liabilities | 10/49 | €144,765 | €133,299 | -€11,466 | -7.9% |
| Equity | 10/15 | €41,239 | €33,505 | -€7,734 | -18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,039 | €27,305 | -€7,734 | -22.1% |
| Distributable reserves | 133 | €35,039 | €27,305 | -€7,734 | -22.1% |
| Amounts payable | 17/49 | €103,526 | €99,794 | -€3,732 | -3.6% |
| Amounts payable within one year | 42/48 | €103,526 | €99,794 | -€3,732 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €1,027 | - | -€1,027 | |
| Trade debts | 44 | €95,193 | €95,658 | +€465 | +0.5% |
| Suppliers | 440/4 | €95,193 | €95,658 | +€465 | +0.5% |
| Taxes, remuneration and social security | 45 | €121 | - | -€121 | |
| Taxes | 450/3 | €121 | - | -€121 | |
| Other amounts payable | 47/48 | €7,185 | €4,136 | -€3,048 | -42.4% |
| Remuneration, social security and pensions | 62 | €928 | €951 | +€22 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,301 | €370 | -€3,931 | -91.4% |
| Other operating charges | 640/8 | €8,843 | €2,562 | -€6,280 | -71.0% |
| Non-recurring operating charges | 66A | €70 | €770 | +€700 | +999% |
| Gross operating margin | 9900 | -€11,408 | -€44 | +€11,363 | +99.6% |
| Operating profit (loss) | 9901 | -€25,550 | -€4,697 | +€20,853 | +81.6% |
| Financial charges | 65/66B | €538 | €2,532 | +€1,994 | +371% |
| Recurring financial charges | 65 | €538 | €653 | +€115 | +21.5% |
| Non-recurring financial charges | 66B | - | €1,879 | +€1,879 | |
| Profit (loss) for the period before taxes | 9903 | -€26,088 | -€7,229 | +€18,859 | +72.3% |
| Income taxes | 67/77 | €14 | €506 | +€491 | +3,468% |
| Profit (loss) for the period | 9904 | -€26,102 | -€7,734 | +€18,368 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,102 | -€7,734 | +€18,368 | +70.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.