BATI COST: 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 COST
Largest movements
- Receivables within one year +€22,933
up €22,933 (+62.5%), from €36,696 to €59,629
of which Trade receivables: +€19,041
- Tangible fixed assets +€5,459
up €5,459 (+32.0%), from €17,043 to €22,502
- Cash -€1,588
down €1,588 (-26.0%), from €6,107 to €4,518
mainly Receivables within one year (-€22,933) and Investment in fixed assets (net) (-€14,441)
- Profit (loss) carried forward +€16,095
up €16,095 (+67.9%), from €23,700 to €39,794
- Trade debts +€15,361
up €15,361 (+167%), from €9,177 to €24,538
of which Suppliers: +€16,514
- Debts after one year -€4,647
down €4,647 (-32.9%), from €14,145 to €9,498
- Gross operating margin +€6,009
up €6,009 (+22.4%), from €26,771 to €32,779
- Other operating charges -€3,544
down €3,544 (-67.0%), from €5,293 to €1,749
- Depreciation +€1,484
up €1,484 (+19.8%), from €7,498 to €8,982
- Taxes +€580
up €580 (+13.8%), from €4,191 to €4,770
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 | €59,846 | €86,650 | +€26,804 | +44.8% |
| Fixed assets | 21/28 | €17,043 | €22,502 | +€5,459 | +32.0% |
| Tangible fixed assets | 22/27 | €17,043 | €22,502 | +€5,459 | +32.0% |
| Furniture and vehicles | 24 | €17,043 | €22,502 | +€5,459 | +32.0% |
| Current assets | 29/58 | €42,803 | €64,148 | +€21,345 | +49.9% |
| Amounts receivable within one year | 40/41 | €36,696 | €59,629 | +€22,933 | +62.5% |
| Trade receivables | 40 | €8,843 | €27,884 | +€19,041 | +215% |
| Other amounts receivable | 41 | €27,853 | €31,746 | +€3,892 | +14.0% |
| Cash at bank and in hand | 54/58 | €6,107 | €4,518 | -€1,588 | -26.0% |
| Total equity and liabilities | 10/49 | €59,846 | €86,650 | +€26,804 | +44.8% |
| Equity | 10/15 | €26,700 | €42,794 | +€16,095 | +60.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,700 | €39,794 | +€16,095 | +67.9% |
| Amounts payable | 17/49 | €33,146 | €43,855 | +€10,709 | +32.3% |
| Amounts payable after more than one year | 17 | €14,145 | €9,498 | -€4,647 | -32.9% |
| Financial debts | 170/4 | €14,145 | €9,498 | -€4,647 | -32.9% |
| Amounts payable within one year | 42/48 | €19,001 | €34,358 | +€15,356 | +80.8% |
| Current portion of amounts payable after more than one year | 42 | €5,176 | €5,176 | = | 0.0% |
| Trade debts | 44 | €9,177 | €24,538 | +€15,361 | +167% |
| Suppliers | 440/4 | €4,136 | €20,650 | +€16,514 | +399% |
| Bills of exchange payable | 441 | €5,041 | €3,888 | -€1,153 | -22.9% |
| Taxes, remuneration and social security | 45 | €4,648 | €4,643 | -€5 | -0.1% |
| Taxes | 450/3 | €4,648 | €4,643 | -€5 | -0.1% |
| Remuneration, social security and pensions | 62 | €442 | €578 | +€137 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,498 | €8,982 | +€1,484 | +19.8% |
| Other operating charges | 640/8 | €5,293 | €1,749 | -€3,544 | -67.0% |
| Gross operating margin | 9900 | €26,771 | €32,779 | +€6,009 | +22.4% |
| Operating profit (loss) | 9901 | €13,538 | €21,470 | +€7,932 | +58.6% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €805 | €611 | -€194 | -24.1% |
| Recurring financial charges | 65 | €805 | €611 | -€194 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €12,733 | €20,865 | +€8,132 | +63.9% |
| Income taxes | 67/77 | €4,191 | €4,770 | +€580 | +13.8% |
| Profit (loss) for the period | 9904 | €8,542 | €16,095 | +€7,552 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,542 | €16,095 | +€7,552 | +88.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.