BATI DANIEL: 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 DANIEL
Largest movements
- Tangible fixed assets -€14,938
down €14,938 (-17.1%), from €87,482 to €72,544
of which Land and buildings: -€14,171
- Receivables within one year -€9,308
down €9,308 (-14.5%), from €64,410 to €55,102
of which Trade receivables: -€7,812
- Cash +€2,751
up €2,751 (+27.6%), from €9,957 to €12,708
mainly Depreciation (+€14,938) and Receivables within one year (+€9,308)
- Deferred charges and accrued income +€2,180
up €2,180 (+2832.5%), from €77 to €2,257
- Profit (loss) carried forward -€19,929
down €19,929 (-46.7%), from €42,654 to €22,725
- Debts after one year -€8,653
down €8,653 (-22.1%), from €39,228 to €30,575
- Tax, wage and social debts +€5,959
new in 2025: €5,959
- Trade debts +€4,171
up €4,171 (+21.0%), from €19,893 to €24,064
- Taxes +€4,565
up €4,565, from -€2,267 to €2,298
- Gross operating margin -€2,207
down €2,207 (-8.0%), from €27,664 to €25,456
- Other operating charges +€2,057
up €2,057 (+89.9%), from €2,289 to €4,345
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 | €161,926 | €142,611 | -€19,315 | -11.9% |
| Fixed assets | 21/28 | €87,482 | €72,544 | -€14,938 | -17.1% |
| Tangible fixed assets | 22/27 | €87,482 | €72,544 | -€14,938 | -17.1% |
| Land and buildings | 22 | €85,825 | €71,654 | -€14,171 | -16.5% |
| Furniture and vehicles | 24 | €1,657 | €890 | -€767 | -46.3% |
| Current assets | 29/58 | €74,444 | €70,066 | -€4,378 | -5.9% |
| Amounts receivable within one year | 40/41 | €64,410 | €55,102 | -€9,308 | -14.5% |
| Trade receivables | 40 | €58,315 | €50,503 | -€7,812 | -13.4% |
| Other amounts receivable | 41 | €6,094 | €4,598 | -€1,496 | -24.5% |
| Cash at bank and in hand | 54/58 | €9,957 | €12,708 | +€2,751 | +27.6% |
| Deferred charges and accrued income | 490/1 | €77 | €2,257 | +€2,180 | +2832.5% |
| Total equity and liabilities | 10/49 | €161,926 | €142,611 | -€19,315 | -11.9% |
| Equity | 10/15 | €63,114 | €43,185 | -€19,929 | -31.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,654 | €22,725 | -€19,929 | -46.7% |
| Provisions and deferred taxes | 16 | €12,500 | €12,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,500 | €12,500 | = | 0.0% |
| Environmental obligations | 163 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable | 17/49 | €86,312 | €86,925 | +€613 | +0.7% |
| Amounts payable after more than one year | 17 | €39,228 | €30,575 | -€8,653 | -22.1% |
| Financial debts | 170/4 | €39,228 | €30,575 | -€8,653 | -22.1% |
| Amounts payable within one year | 42/48 | €47,084 | €56,350 | +€9,266 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €11,040 | €9,470 | -€1,570 | -14.2% |
| Trade debts | 44 | €19,893 | €24,064 | +€4,171 | +21.0% |
| Suppliers | 440/4 | €19,893 | €24,064 | +€4,171 | +21.0% |
| Taxes, remuneration and social security | 45 | - | €5,959 | +€5,959 | |
| Taxes | 450/3 | - | €5,959 | +€5,959 | |
| Other amounts payable | 47/48 | €16,150 | €16,857 | +€707 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,814 | €14,938 | +€124 | +0.8% |
| Other operating charges | 640/8 | €2,289 | €4,345 | +€2,057 | +89.9% |
| Gross operating margin | 9900 | €27,664 | €25,456 | -€2,207 | -8.0% |
| Operating profit (loss) | 9901 | €10,561 | €6,173 | -€4,388 | -41.5% |
| Financial income | 75/76B | €7 | €0 | -€7 | -95.3% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -95.3% |
| Financial charges | 65/66B | €1,194 | €1,104 | -€90 | -7.5% |
| Recurring financial charges | 65 | €1,194 | €1,104 | -€90 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €9,374 | €5,069 | -€4,305 | -45.9% |
| Income taxes | 67/77 | -€2,267 | €2,298 | +€4,565 | |
| Profit (loss) for the period | 9904 | €11,641 | €2,771 | -€8,870 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,641 | €2,771 | -€8,870 | -76.2% |
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 30 September 2026 via checked.be.