BATI - CONCEPT: 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 - CONCEPT
Largest movements
- Cash +€12,567
up €12,567 (+162%), from €7,748 to €20,316
mainly Net result for the year (+€5,056) and Depreciation (+€4,949)
- Tangible fixed assets -€4,949
down €4,949 (-31.4%), from €15,769 to €10,820
of which Furniture and vehicles: -€2,783
- Receivables within one year +€4,185
up €4,185 (+41.5%), from €10,083 to €14,268
of which Trade receivables: +€3,407
- Deferred charges and accrued income -€1,862
down €1,862 (-35.3%), from €5,275 to €3,413
- Profit (loss) carried forward +€5,056
up €5,056 (+70.3%), from €7,194 to €12,250
- Trade debts +€2,871
up €2,871 (+34.1%), from €8,409 to €11,280
- Tax, wage and social debts +€1,915
up €1,915 (+90.8%), from €2,109 to €4,024
of which Taxes: +€2,650
- Gross operating margin +€8,045
up €8,045 (+44.9%), from €17,911 to €25,956
- Taxes +€2,460
up €2,460 (+461%), from €534 to €2,994
- Depreciation -€2,089
down €2,089 (-29.7%), from €7,037 to €4,949
- Staff costs +€1,476
up €1,476 (+14.8%), from €9,989 to €11,464
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 | €39,375 | €49,318 | +€9,942 | +25.3% |
| Fixed assets | 21/28 | €16,269 | €11,320 | -€4,949 | -30.4% |
| Tangible fixed assets | 22/27 | €15,769 | €10,820 | -€4,949 | -31.4% |
| Plant, machinery and equipment | 23 | €5,134 | €4,305 | -€830 | -16.2% |
| Furniture and vehicles | 24 | €4,525 | €1,742 | -€2,783 | -61.5% |
| Other tangible fixed assets | 26 | €6,109 | €4,774 | -€1,336 | -21.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €23,106 | €37,997 | +€14,891 | +64.4% |
| Amounts receivable within one year | 40/41 | €10,083 | €14,268 | +€4,185 | +41.5% |
| Trade receivables | 40 | €8,223 | €11,630 | +€3,407 | +41.4% |
| Other amounts receivable | 41 | €1,860 | €2,639 | +€779 | +41.9% |
| Cash at bank and in hand | 54/58 | €7,748 | €20,316 | +€12,567 | +162% |
| Deferred charges and accrued income | 490/1 | €5,275 | €3,413 | -€1,862 | -35.3% |
| Total equity and liabilities | 10/49 | €39,375 | €49,318 | +€9,942 | +25.3% |
| Equity | 10/15 | €27,654 | €32,710 | +€5,056 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,194 | €12,250 | +€5,056 | +70.3% |
| Amounts payable | 17/49 | €11,721 | €16,607 | +€4,886 | +41.7% |
| Amounts payable within one year | 42/48 | €11,721 | €16,607 | +€4,886 | +41.7% |
| Trade debts | 44 | €8,409 | €11,280 | +€2,871 | +34.1% |
| Suppliers | 440/4 | €8,409 | €11,280 | +€2,871 | +34.1% |
| Taxes, remuneration and social security | 45 | €2,109 | €4,024 | +€1,915 | +90.8% |
| Taxes | 450/3 | €1,368 | €4,018 | +€2,650 | +194% |
| Remuneration and social security | 454/9 | €742 | €6 | -€735 | -99.2% |
| Other amounts payable | 47/48 | €1,203 | €1,304 | +€101 | +8.4% |
| Remuneration, social security and pensions | 62 | €9,989 | €11,464 | +€1,476 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,037 | €4,949 | -€2,089 | -29.7% |
| Other operating charges | 640/8 | €1,343 | €1,445 | +€102 | +7.6% |
| Gross operating margin | 9900 | €17,911 | €25,956 | +€8,045 | +44.9% |
| Operating profit (loss) | 9901 | -€457 | €8,099 | +€8,556 | |
| Financial income | 75/76B | €284 | €127 | -€157 | -55.4% |
| Recurring financial income | 75 | €284 | €127 | -€157 | -55.4% |
| Financial charges | 65/66B | €135 | €176 | +€41 | +30.3% |
| Recurring financial charges | 65 | €135 | €176 | +€41 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | -€308 | €8,050 | +€8,358 | |
| Income taxes | 67/77 | €534 | €2,994 | +€2,460 | +461% |
| Profit (loss) for the period | 9904 | -€842 | €5,056 | +€5,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€842 | €5,056 | +€5,898 |
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.