BATI CM CONSTRUCTION: 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 CM CONSTRUCTION
Largest movements
- Receivables within one year -€65,634
down €65,634 (-74.1%), from €88,615 to €22,981
of which Trade receivables: -€66,662
- Cash +€41,823
up €41,823 (+37.8%), from €110,589 to €152,412
mainly Receivables within one year (+€65,634) and Depreciation (+€44,711)
- Tangible fixed assets +€25,789
up €25,789 (+20.6%), from €125,108 to €150,896
of which Furniture and vehicles: +€41,162
- Accrued charges and deferred income -€40,000
no longer reported in 2025 (was €40,000)
- Debts after one year +€28,438
up €28,438 (+31.4%), from €90,542 to €118,980
- Current portion of long-term debt +€13,462
up €13,462 (+81.0%), from €16,628 to €30,089
- Trade debts -€12,711
down €12,711 (-58.2%), from €21,848 to €9,137
- Profit (loss) carried forward +€9,362
up €9,362 (+10.3%), from €91,029 to €100,391
- Turnover +€86,770
up €86,770 (+23.4%), from €370,920 to €457,690
- Gross operating margin +€74,162
up €74,162 (+145%), from €51,032 to €125,194
- Staff costs +€24,416
up €24,416 (+176%), from €13,861 to €38,277
- Depreciation +€20,289
up €20,289 (+83.1%), from €24,422 to €44,711
- Other operating charges +€17,759
up €17,759 (+1,033%), from €1,719 to €19,477
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 | €324,472 | €326,450 | +€1,978 | +0.6% |
| Fixed assets | 21/28 | €125,268 | €151,056 | +€25,789 | +20.6% |
| Tangible fixed assets | 22/27 | €125,108 | €150,896 | +€25,789 | +20.6% |
| Land and buildings | 22 | €44,887 | €36,837 | -€8,050 | -17.9% |
| Plant, machinery and equipment | 23 | €18,901 | €11,578 | -€7,323 | -38.7% |
| Furniture and vehicles | 24 | €61,320 | €102,481 | +€41,162 | +67.1% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €199,204 | €175,393 | -€23,811 | -12.0% |
| Amounts receivable within one year | 40/41 | €88,615 | €22,981 | -€65,634 | -74.1% |
| Trade receivables | 40 | €87,875 | €21,214 | -€66,662 | -75.9% |
| Other amounts receivable | 41 | €740 | €1,768 | +€1,028 | +139% |
| Cash at bank and in hand | 54/58 | €110,589 | €152,412 | +€41,823 | +37.8% |
| Total equity and liabilities | 10/49 | €324,472 | €326,450 | +€1,978 | +0.6% |
| Equity | 10/15 | €99,089 | €108,451 | +€9,362 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,029 | €100,391 | +€9,362 | +10.3% |
| Provisions and deferred taxes | 16 | €1,000 | €1,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,000 | €1,000 | = | 0.0% |
| Environmental obligations | 163 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €224,383 | €216,999 | -€7,384 | -3.3% |
| Amounts payable after more than one year | 17 | €90,542 | €118,980 | +€28,438 | +31.4% |
| Financial debts | 170/4 | €90,542 | €118,980 | +€28,438 | +31.4% |
| Amounts payable within one year | 42/48 | €93,841 | €98,019 | +€4,178 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €16,628 | €30,089 | +€13,462 | +81.0% |
| Trade debts | 44 | €21,848 | €9,137 | -€12,711 | -58.2% |
| Suppliers | 440/4 | €21,848 | €9,137 | -€12,711 | -58.2% |
| Advances received on contracts in progress | 46 | €26,784 | €26,784 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,743 | €31,413 | +€7,670 | +32.3% |
| Taxes | 450/3 | €23,743 | €31,413 | +€7,670 | +32.3% |
| Other amounts payable | 47/48 | €4,839 | €596 | -€4,243 | -87.7% |
| Accrued charges and deferred income | 492/3 | €40,000 | - | -€40,000 | |
| Turnover | 70 | €370,920 | €457,690 | +€86,770 | +23.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €319,888 | €332,496 | +€12,608 | +3.9% |
| Remuneration, social security and pensions | 62 | €13,861 | €38,277 | +€24,416 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,422 | €44,711 | +€20,289 | +83.1% |
| Other operating charges | 640/8 | €1,719 | €19,477 | +€17,759 | +1,033% |
| Non-recurring operating charges | 66A | €349 | - | -€349 | |
| Gross operating margin | 9900 | €51,032 | €125,194 | +€74,162 | +145% |
| Operating profit (loss) | 9901 | €10,681 | €22,728 | +€12,047 | +113% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.7% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.7% |
| Financial charges | 65/66B | €3,135 | €6,371 | +€3,236 | +103% |
| Recurring financial charges | 65 | €3,135 | €6,371 | +€3,236 | +103% |
| Profit (loss) for the period before taxes | 9903 | €7,558 | €16,357 | +€8,799 | +116% |
| Income taxes | 67/77 | €262 | €6,995 | +€6,733 | +2,569% |
| Profit (loss) for the period | 9904 | €7,296 | €9,362 | +€2,066 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,296 | €9,362 | +€2,066 | +28.3% |
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 23 October 2026 via checked.be.