BATI DJ: 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 DJ
Largest movements
- Receivables within one year +€8,810
up €8,810 (+76.6%), from €11,500 to €20,310
of which Trade receivables: +€7,915
- Cash -€5,481
down €5,481 (-41.6%), from €13,187 to €7,706
mainly Receivables within one year (-€8,810) and Trade debts (-€187)
- Tangible fixed assets -€1,180
down €1,180 (-77.5%), from €1,522 to €342
of which Plant, machinery and equipment: -€896
- Tax, wage and social debts +€2,038
up €2,038 (+34.2%), from €5,960 to €7,998
of which Remuneration and social security: +€2,318
- Gross operating margin +€78,405
up €78,405 (+228%), from €34,318 to €112,723
- Staff costs +€67,378
up €67,378 (+154%), from €43,695 to €111,073
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 | €38,211 | €40,360 | +€2,148 | +5.6% |
| Fixed assets | 21/28 | €2,402 | €1,222 | -€1,180 | -49.1% |
| Tangible fixed assets | 22/27 | €1,522 | €342 | -€1,180 | -77.5% |
| Plant, machinery and equipment | 23 | €1,238 | €342 | -€896 | -72.4% |
| Furniture and vehicles | 24 | €285 | - | -€285 | |
| Financial fixed assets | 28 | €880 | €880 | = | 0.0% |
| Current assets | 29/58 | €35,809 | €39,137 | +€3,329 | +9.3% |
| Stocks and contracts in progress | 3 | €11,122 | €11,122 | = | 0.0% |
| Stocks | 30/36 | €11,122 | €11,122 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,500 | €20,310 | +€8,810 | +76.6% |
| Trade receivables | 40 | €9,520 | €17,435 | +€7,915 | +83.1% |
| Other amounts receivable | 41 | €1,980 | €2,875 | +€895 | +45.2% |
| Cash at bank and in hand | 54/58 | €13,187 | €7,706 | -€5,481 | -41.6% |
| Total equity and liabilities | 10/49 | €38,211 | €40,360 | +€2,148 | +5.6% |
| Equity | 10/15 | €27,767 | €27,831 | +€64 | +0.2% |
| 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 | €7,307 | €7,371 | +€64 | +0.9% |
| Amounts payable | 17/49 | €10,444 | €12,528 | +€2,084 | +20.0% |
| Amounts payable within one year | 42/48 | €10,444 | €12,528 | +€2,084 | +20.0% |
| Trade debts | 44 | €4,485 | €4,298 | -€187 | -4.2% |
| Suppliers | 440/4 | €4,485 | €4,298 | -€187 | -4.2% |
| Taxes, remuneration and social security | 45 | €5,960 | €7,998 | +€2,038 | +34.2% |
| Taxes | 450/3 | €280 | - | -€280 | |
| Remuneration and social security | 454/9 | €5,680 | €7,998 | +€2,318 | +40.8% |
| Other amounts payable | 47/48 | - | €232 | +€232 | |
| Remuneration, social security and pensions | 62 | €43,695 | €111,073 | +€67,378 | +154% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €1,180 | -€255 | -17.8% |
| Other operating charges | 640/8 | €244 | €332 | +€89 | +36.3% |
| Gross operating margin | 9900 | €34,318 | €112,723 | +€78,405 | +228% |
| Operating profit (loss) | 9901 | -€11,056 | €138 | +€11,193 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €72 | €73 | +€1 | +1.9% |
| Recurring financial charges | 65 | €72 | €73 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,128 | €95 | +€11,223 | |
| Income taxes | 67/77 | - | €31 | +€31 | |
| Profit (loss) for the period | 9904 | -€11,128 | €64 | +€11,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,128 | €64 | +€11,192 |
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 21 October 2026 via checked.be.