BATI CRIS: 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 CRIS
Largest movements
- Receivables within one year -€49,116
down €49,116 (-47.6%), from €103,235 to €54,119
of which Trade receivables: -€70,474
- Cash -€7,206
down €7,206 (-66.9%), from €10,780 to €3,574
mainly Other debts (-€46,964) and Tax, wage and social debts (-€7,725)
- Tangible fixed assets -€3,743
down €3,743 (-98.4%), from €3,804 to €61
- Other debts -€46,964
no longer reported in 2024 (was €46,964)
- Tax, wage and social debts -€7,725
down €7,725 (-61.3%), from €12,592 to €4,867
of which Remuneration and social security: -€4,100
- Trade debts -€5,842
down €5,842 (-23.3%), from €25,105 to €19,263
of which Suppliers: -€18,568
- Gross operating margin -€18,086
down €18,086 (-67.0%), from €26,984 to €8,898
- Depreciation -€5,067
down €5,067 (-57.5%), from €8,810 to €3,743
- Taxes -€3,469
down €3,469 (-68.3%), from €5,079 to €1,609
- Other operating charges +€2,005
up €2,005 (+498%), from €402 to €2,408
- Financial charges +€412
up €412 (+158%), from €261 to €673
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,819 | €57,754 | -€60,066 | -51.0% |
| Fixed assets | 21/28 | €3,804 | €61 | -€3,743 | -98.4% |
| Tangible fixed assets | 22/27 | €3,804 | €61 | -€3,743 | -98.4% |
| Furniture and vehicles | 24 | €3,804 | €61 | -€3,743 | -98.4% |
| Current assets | 29/58 | €114,015 | €57,693 | -€56,323 | -49.4% |
| Amounts receivable within one year | 40/41 | €103,235 | €54,119 | -€49,116 | -47.6% |
| Trade receivables | 40 | €99,366 | €28,892 | -€70,474 | -70.9% |
| Other amounts receivable | 41 | €3,869 | €25,227 | +€21,358 | +552% |
| Cash at bank and in hand | 54/58 | €10,780 | €3,574 | -€7,206 | -66.9% |
| Total equity and liabilities | 10/49 | €117,819 | €57,754 | -€60,066 | -51.0% |
| Equity | 10/15 | €33,159 | €33,624 | +€465 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,559 | €15,024 | +€465 | +3.2% |
| Amounts payable | 17/49 | €84,661 | €24,130 | -€60,531 | -71.5% |
| Amounts payable within one year | 42/48 | €84,661 | €24,130 | -€60,531 | -71.5% |
| Trade debts | 44 | €25,105 | €19,263 | -€5,842 | -23.3% |
| Suppliers | 440/4 | €21,105 | €2,537 | -€18,568 | -88.0% |
| Bills of exchange payable | 441 | €4,000 | €16,726 | +€12,726 | +318% |
| Taxes, remuneration and social security | 45 | €12,592 | €4,867 | -€7,725 | -61.3% |
| Taxes | 450/3 | €6,814 | €3,189 | -€3,625 | -53.2% |
| Remuneration and social security | 454/9 | €5,778 | €1,678 | -€4,100 | -71.0% |
| Other amounts payable | 47/48 | €46,964 | - | -€46,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,810 | €3,743 | -€5,067 | -57.5% |
| Other operating charges | 640/8 | €402 | €2,408 | +€2,005 | +498% |
| Gross operating margin | 9900 | €26,984 | €8,898 | -€18,086 | -67.0% |
| Operating profit (loss) | 9901 | €17,772 | €2,747 | -€15,024 | -84.5% |
| Financial charges | 65/66B | €261 | €673 | +€412 | +158% |
| Recurring financial charges | 65 | €261 | €673 | +€412 | +158% |
| Profit (loss) for the period before taxes | 9903 | €17,511 | €2,075 | -€15,437 | -88.2% |
| Income taxes | 67/77 | €5,079 | €1,609 | -€3,469 | -68.3% |
| Profit (loss) for the period | 9904 | €12,432 | €465 | -€11,967 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,432 | €465 | -€11,967 | -96.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.