BATI ERGO: 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 ERGO
Largest movements
- Receivables within one year -€10,198
down €10,198 (-9.9%), from €102,923 to €92,725
of which Trade receivables: -€21,746
- Cash -€7,999
down €7,999 (-12.7%), from €62,922 to €54,923
mainly Accrued charges and deferred income (-€22,330) and Advances received (-€6,699)
- Tangible fixed assets -€7,226
down €7,226 (-20.0%), from €36,128 to €28,902
of which Furniture and vehicles: -€7,260
- Accrued charges and deferred income -€22,330
no longer reported in 2025 (was €22,330)
- Advances received -€6,699
no longer reported in 2025 (was €6,699)
- Other debts +€2,969
up €2,969 (+9.1%), from €32,565 to €35,534
- Turnover -€102,061
down €102,061 (-32.4%), from €314,842 to €212,780
- Purchases and services -€69,808
down €69,808 (-26.8%), from €260,839 to €191,030
- Gross operating margin -€31,053
down €31,053 (-57.5%), from €54,003 to €22,950
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 | €202,068 | €176,645 | -€25,423 | -12.6% |
| Fixed assets | 21/28 | €36,223 | €28,997 | -€7,226 | -19.9% |
| Tangible fixed assets | 22/27 | €36,128 | €28,902 | -€7,226 | -20.0% |
| Plant, machinery and equipment | 23 | €1,332 | €1,366 | +€34 | +2.6% |
| Furniture and vehicles | 24 | €34,796 | €27,536 | -€7,260 | -20.9% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €165,845 | €147,649 | -€18,197 | -11.0% |
| Amounts receivable within one year | 40/41 | €102,923 | €92,725 | -€10,198 | -9.9% |
| Trade receivables | 40 | €91,681 | €69,935 | -€21,746 | -23.7% |
| Other amounts receivable | 41 | €11,242 | €22,790 | +€11,548 | +103% |
| Cash at bank and in hand | 54/58 | €62,922 | €54,923 | -€7,999 | -12.7% |
| Total equity and liabilities | 10/49 | €202,068 | €176,645 | -€25,423 | -12.6% |
| Equity | 10/15 | €105,909 | €106,095 | +€186 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,309 | €87,495 | +€186 | +0.2% |
| Amounts payable | 17/49 | €96,159 | €70,551 | -€25,609 | -26.6% |
| Amounts payable within one year | 42/48 | €73,829 | €70,551 | -€3,279 | -4.4% |
| Trade debts | 44 | €23,127 | €23,708 | +€581 | +2.5% |
| Suppliers | 440/4 | €23,127 | €23,708 | +€581 | +2.5% |
| Advances received on contracts in progress | 46 | €6,699 | - | -€6,699 | |
| Taxes, remuneration and social security | 45 | €11,438 | €11,309 | -€129 | -1.1% |
| Taxes | 450/3 | €1,229 | - | -€1,229 | |
| Remuneration and social security | 454/9 | €10,209 | €11,309 | +€1,100 | +10.8% |
| Other amounts payable | 47/48 | €32,565 | €35,534 | +€2,969 | +9.1% |
| Accrued charges and deferred income | 492/3 | €22,330 | - | -€22,330 | |
| Turnover | 70 | €314,842 | €212,780 | -€102,061 | -32.4% |
| Non-recurring operating income | 76A | - | €1,200 | +€1,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | €260,839 | €191,030 | -€69,808 | -26.8% |
| Remuneration, social security and pensions | 62 | €218 | - | -€218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,378 | €10,283 | -€3,095 | -23.1% |
| Other operating charges | 640/8 | €1,984 | €2,509 | +€526 | +26.5% |
| Non-recurring operating charges | 66A | €217 | - | -€217 | |
| Gross operating margin | 9900 | €54,003 | €22,950 | -€31,053 | -57.5% |
| Operating profit (loss) | 9901 | €38,206 | €10,158 | -€28,048 | -73.4% |
| Financial income | 75/76B | €5 | €279 | +€274 | +5,347% |
| Recurring financial income | 75 | €5 | €1 | -€5 | -88.3% |
| Non-recurring financial income | 76B | €5 | €279 | +€274 | +5,336% |
| Financial charges | 65/66B | €899 | €178 | -€721 | -80.2% |
| Recurring financial charges | 65 | €899 | €178 | -€721 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €37,312 | €10,260 | -€27,052 | -72.5% |
| Income taxes | 67/77 | €9,479 | €10,074 | +€595 | +6.3% |
| Profit (loss) for the period | 9904 | €27,833 | €186 | -€27,647 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,833 | €186 | -€27,647 | -99.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.