BATI-D: 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-D
Largest movements
- Receivables within one year -€46,769
down €46,769 (-69.3%), from €67,521 to €20,752
of which Other amounts receivable: -€34,798
- Receivables after one year +€12,815
up €12,815 (+819%), from €1,565 to €14,380
- Deferred charges and accrued income -€7,050
down €7,050 (-98.2%), from €7,177 to €127
- Tangible fixed assets -€5,491
down €5,491 (-83.9%), from €6,544 to €1,053
of which Furniture and vehicles: -€5,220
- Cash +€3,824
up €3,824 (+566%), from €676 to €4,500
mainly Net result for the year (+€70,613) and Receivables within one year (+€46,769)
- Tax, wage and social debts -€80,154
down €80,154 (-98.0%), from €81,775 to €1,620
- Profit (loss) carried forward +€70,613
up €70,613 (+86.8%), from -€81,326 to -€10,713
- Trade debts -€32,992
down €32,992 (-62.2%), from €53,052 to €20,060
- Gross operating margin +€82,294
up €82,294, from -€2,924 to €79,370
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 | €83,482 | €40,812 | -€42,670 | -51.1% |
| Fixed assets | 21/28 | €6,544 | €1,053 | -€5,491 | -83.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,544 | €1,053 | -€5,491 | -83.9% |
| Plant, machinery and equipment | 23 | €495 | €224 | -€271 | -54.8% |
| Furniture and vehicles | 24 | €6,049 | €829 | -€5,220 | -86.3% |
| Current assets | 29/58 | €76,938 | €39,759 | -€37,179 | -48.3% |
| Amounts receivable after more than one year | 29 | €1,565 | €14,380 | +€12,815 | +819% |
| Other amounts receivable | 291 | €1,565 | €14,380 | +€12,815 | +819% |
| Amounts receivable within one year | 40/41 | €67,521 | €20,752 | -€46,769 | -69.3% |
| Trade receivables | 40 | €26,766 | €14,795 | -€11,971 | -44.7% |
| Other amounts receivable | 41 | €40,755 | €5,957 | -€34,798 | -85.4% |
| Cash at bank and in hand | 54/58 | €676 | €4,500 | +€3,824 | +566% |
| Deferred charges and accrued income | 490/1 | €7,177 | €127 | -€7,050 | -98.2% |
| Total equity and liabilities | 10/49 | €83,482 | €40,812 | -€42,670 | -51.1% |
| Equity | 10/15 | -€51,481 | €19,132 | +€70,613 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,253 | €11,253 | = | 0.0% |
| Distributable reserves | 133 | €11,253 | €11,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,326 | -€10,713 | +€70,613 | +86.8% |
| Amounts payable | 17/49 | €134,963 | €21,680 | -€113,283 | -83.9% |
| Amounts payable within one year | 42/48 | €134,827 | €21,680 | -€113,147 | -83.9% |
| Trade debts | 44 | €53,052 | €20,060 | -€32,992 | -62.2% |
| Suppliers | 440/4 | €53,052 | €20,060 | -€32,992 | -62.2% |
| Taxes, remuneration and social security | 45 | €81,775 | €1,620 | -€80,154 | -98.0% |
| Taxes | 450/3 | €81,775 | €1,620 | -€80,154 | -98.0% |
| Accrued charges and deferred income | 492/3 | €136 | - | -€136 | |
| Non-recurring operating income | 76A | - | €80,098 | +€80,098 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,886 | €5,491 | -€394 | -6.7% |
| Other operating charges | 640/8 | €1,520 | €1,780 | +€260 | +17.1% |
| Gross operating margin | 9900 | -€2,924 | €79,370 | +€82,294 | |
| Operating profit (loss) | 9901 | -€10,330 | €72,099 | +€82,428 | |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €793 | €645 | -€148 | -18.7% |
| Recurring financial charges | 65 | €793 | €645 | -€148 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,123 | €71,456 | +€82,579 | |
| Income taxes | 67/77 | €1,531 | €843 | -€688 | -44.9% |
| Profit (loss) for the period | 9904 | -€12,654 | €70,613 | +€83,267 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,654 | €70,613 | +€83,267 |
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 25 October 2026 via checked.be.