BATI CM CONSTRUCTIONS: what changed
Two fiscal 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 CONSTRUCTIONS
Largest movements
- Cash -€11,848
down €11,848 (-42.2%), from €28,065 to €16,217
mainly Tax, wage and social debts (-€53,967) and Trade debts (-€2,930)
- Receivables within one year -€9,983
down €9,983 (-6.4%), from €156,108 to €146,126
of which Trade receivables: -€8,416
- Tax, wage and social debts -€53,967
down €53,967 (-35.8%), from €150,716 to €96,748
of which Remuneration and social security: -€42,505
- Profit (loss) carried forward +€32,735
up €32,735 (+55.0%), from -€59,537 to -€26,802
- Gross operating margin -€53,805
down €53,805 (-30.3%), from €177,776 to €123,970
- Staff costs -€47,178
down €47,178 (-36.0%), from €131,019 to €83,841
- Financial charges -€3,678
down €3,678 (-62.4%), from €5,893 to €2,216
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 | €293,287 | €265,754 | -€27,533 | -9.4% |
| Fixed assets | 21/28 | €9,522 | €4,504 | -€5,018 | -52.7% |
| Tangible fixed assets | 22/27 | €6,447 | €3,929 | -€2,518 | -39.1% |
| Plant, machinery and equipment | 23 | €4,028 | €2,117 | -€1,910 | -47.4% |
| Furniture and vehicles | 24 | €2,223 | €1,644 | -€579 | -26.0% |
| Other tangible fixed assets | 26 | €197 | €168 | -€29 | -14.7% |
| Financial fixed assets | 28 | €3,075 | €575 | -€2,500 | -81.3% |
| Current assets | 29/58 | €283,765 | €261,251 | -€22,515 | -7.9% |
| Stocks and contracts in progress | 3 | €42,325 | €40,202 | -€2,123 | -5.0% |
| Stocks | 30/36 | €17,325 | - | -€17,325 | |
| Contracts in progress | 37 | €25,000 | €40,202 | +€15,202 | +60.8% |
| Amounts receivable within one year | 40/41 | €156,108 | €146,126 | -€9,983 | -6.4% |
| Trade receivables | 40 | €67,599 | €59,184 | -€8,416 | -12.4% |
| Other amounts receivable | 41 | €88,509 | €86,942 | -€1,567 | -1.8% |
| Cash at bank and in hand | 54/58 | €28,065 | €16,217 | -€11,848 | -42.2% |
| Deferred charges and accrued income | 490/1 | €57,266 | €58,705 | +€1,439 | +2.5% |
| Total equity and liabilities | 10/49 | €293,287 | €265,754 | -€27,533 | -9.4% |
| Equity | 10/15 | -€55,537 | -€22,802 | +€32,735 | +58.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,537 | -€26,802 | +€32,735 | +55.0% |
| Amounts payable | 17/49 | €348,824 | €288,556 | -€60,268 | -17.3% |
| Amounts payable after more than one year | 17 | €1,475 | - | -€1,475 | |
| Financial debts | 170/4 | €1,475 | - | -€1,475 | |
| Amounts payable within one year | 42/48 | €347,349 | €288,556 | -€58,793 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €4,579 | €2,684 | -€1,895 | -41.4% |
| Trade debts | 44 | €192,055 | €189,125 | -€2,930 | -1.5% |
| Suppliers | 440/4 | €192,055 | €189,125 | -€2,930 | -1.5% |
| Taxes, remuneration and social security | 45 | €150,716 | €96,748 | -€53,967 | -35.8% |
| Taxes | 450/3 | €13,000 | €1,538 | -€11,462 | -88.2% |
| Remuneration and social security | 454/9 | €137,716 | €95,210 | -€42,505 | -30.9% |
| Remuneration, social security and pensions | 62 | €131,019 | €83,841 | -€47,178 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,587 | €2,703 | +€116 | +4.5% |
| Other operating charges | 640/8 | €1,148 | €1,748 | +€600 | +52.3% |
| Non-recurring operating charges | 66A | €298 | €551 | +€253 | +85.1% |
| Gross operating margin | 9900 | €177,776 | €123,970 | -€53,805 | -30.3% |
| Operating profit (loss) | 9901 | €42,724 | €35,127 | -€7,597 | -17.8% |
| Financial income | 75/76B | €646 | - | -€646 | |
| Recurring financial income | 75 | €646 | - | -€646 | |
| Financial charges | 65/66B | €5,893 | €2,216 | -€3,678 | -62.4% |
| Recurring financial charges | 65 | €5,893 | €2,216 | -€3,678 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €37,476 | €32,911 | -€4,565 | -12.2% |
| Income taxes | 67/77 | €180 | €176 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | €37,297 | €32,735 | -€4,562 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,297 | €32,735 | -€4,562 | -12.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.