BATI-EMA: 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-EMA
Largest movements
- Tangible fixed assets -€25,500
down €25,500 (-36.5%), from €69,950 to €44,450
of which Furniture and vehicles: -€21,532
- Receivables within one year -€9,436
down €9,436 (-58.7%), from €16,069 to €6,633
of which Other amounts receivable: -€5,544
- Cash -€8,120
down €8,120 (-86.8%), from €9,356 to €1,236
mainly Net result for the year (-€19,352) and Current portion of long-term debt (-€9,234)
- Deferred charges and accrued income -€1,328
down €1,328 (-47.9%), from €2,770 to €1,443
- Profit (loss) carried forward -€19,362
down €19,362 (-51.0%), from €37,966 to €18,605
- Current portion of long-term debt -€9,234
down €9,234 (-80.5%), from €11,469 to €2,235
- Tax, wage and social debts -€7,732
down €7,732 (-96.4%), from €8,021 to €289
- Other debts -€3,747
down €3,747 (-30.6%), from €12,238 to €8,490
- Debts after one year -€2,235
no longer reported in 2025 (was €2,235)
- Gross operating margin -€16,611
down €16,611 (-65.3%), from €25,436 to €8,825
- Depreciation +€2,128
up €2,128 (+8.5%), from €24,940 to €27,068
- Other operating charges -€448
down €448 (-30.4%), from €1,473 to €1,026
- Financial charges -€346
down €346 (-42.3%), from €818 to €472
- Taxes -€278
down €278 (-18.6%), from €1,496 to €1,218
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 | €98,145 | €53,762 | -€44,384 | -45.2% |
| Fixed assets | 21/28 | €69,950 | €44,450 | -€25,500 | -36.5% |
| Tangible fixed assets | 22/27 | €69,950 | €44,450 | -€25,500 | -36.5% |
| Plant, machinery and equipment | 23 | €8,318 | €4,351 | -€3,967 | -47.7% |
| Furniture and vehicles | 24 | €61,632 | €40,099 | -€21,532 | -34.9% |
| Current assets | 29/58 | €28,196 | €9,312 | -€18,884 | -67.0% |
| Amounts receivable within one year | 40/41 | €16,069 | €6,633 | -€9,436 | -58.7% |
| Trade receivables | 40 | €6,398 | €2,506 | -€3,892 | -60.8% |
| Other amounts receivable | 41 | €9,671 | €4,127 | -€5,544 | -57.3% |
| Cash at bank and in hand | 54/58 | €9,356 | €1,236 | -€8,120 | -86.8% |
| Deferred charges and accrued income | 490/1 | €2,770 | €1,443 | -€1,328 | -47.9% |
| Total equity and liabilities | 10/49 | €98,145 | €53,762 | -€44,384 | -45.2% |
| Equity | 10/15 | €56,326 | €36,965 | -€19,362 | -34.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 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% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,966 | €18,605 | -€19,362 | -51.0% |
| Amounts payable | 17/49 | €41,819 | €16,797 | -€25,022 | -59.8% |
| Amounts payable after more than one year | 17 | €2,235 | - | -€2,235 | |
| Financial debts | 170/4 | €2,235 | - | -€2,235 | |
| Amounts payable within one year | 42/48 | €39,579 | €16,796 | -€22,782 | -57.6% |
| Current portion of amounts payable after more than one year | 42 | €11,469 | €2,235 | -€9,234 | -80.5% |
| Trade debts | 44 | €7,852 | €5,783 | -€2,069 | -26.4% |
| Suppliers | 440/4 | €7,852 | €5,783 | -€2,069 | -26.4% |
| Taxes, remuneration and social security | 45 | €8,021 | €289 | -€7,732 | -96.4% |
| Taxes | 450/3 | €8,021 | €289 | -€7,732 | -96.4% |
| Other amounts payable | 47/48 | €12,238 | €8,490 | -€3,747 | -30.6% |
| Accrued charges and deferred income | 492/3 | €5 | €1 | -€5 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,940 | €27,068 | +€2,128 | +8.5% |
| Other operating charges | 640/8 | €1,473 | €1,026 | -€448 | -30.4% |
| Non-recurring operating charges | 66A | €4,115 | €213 | -€3,902 | -94.8% |
| Gross operating margin | 9900 | €25,436 | €8,825 | -€16,611 | -65.3% |
| Operating profit (loss) | 9901 | -€5,093 | -€19,483 | -€14,390 | -283% |
| Financial income | 75/76B | €1,685 | €1,820 | +€135 | +8.0% |
| Recurring financial income | 75 | €1,685 | €1,820 | +€135 | +8.0% |
| Financial charges | 65/66B | €818 | €472 | -€346 | -42.3% |
| Recurring financial charges | 65 | €818 | €472 | -€346 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,226 | -€18,134 | -€13,909 | -329% |
| Income taxes | 67/77 | €1,496 | €1,218 | -€278 | -18.6% |
| Profit (loss) for the period | 9904 | -€5,722 | -€19,352 | -€13,631 | -238% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,722 | -€19,352 | -€13,631 | -238% |
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 19 October 2026 via checked.be.