BATI-FAST: 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-FAST
Largest movements
- Stocks and contracts -€6,317
down €6,317 (-21.0%), from €30,038 to €23,721
- Cash -€5,211
down €5,211 (-59.4%), from €8,769 to €3,557
mainly Other debts (-€5,600) and Debts after one year (-€4,756)
- Receivables within one year +€2,545
up €2,545 (+9.7%), from €26,147 to €28,692
of which Trade receivables: +€3,510
- Tangible fixed assets -€922
down €922 (-36.0%), from €2,561 to €1,640
- Other debts -€5,600
down €5,600 (-32.7%), from €17,141 to €11,542
- Debts after one year -€4,756
down €4,756 (-40.2%), from €11,821 to €7,065
- Trade debts +€4,754
up €4,754 (+40.3%), from €11,802 to €16,556
- Reserves -€4,215
down €4,215 (-26.2%), from €16,084 to €11,869
- Gross operating margin -€3,411
down €3,411, from €2,573 to -€839
- Taxes +€948
up €948, from -€7 to €942
- Depreciation -€715
down €715 (-43.7%), from €1,637 to €922
- Other operating charges -€349
down €349 (-42.6%), from €819 to €470
- Financial charges -€286
down €286 (-22.1%), from €1,290 to €1,005
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,471 | €58,595 | -€9,876 | -14.4% |
| Fixed assets | 21/28 | €2,561 | €1,640 | -€922 | -36.0% |
| Tangible fixed assets | 22/27 | €2,561 | €1,640 | -€922 | -36.0% |
| Furniture and vehicles | 24 | €2,561 | €1,640 | -€922 | -36.0% |
| Current assets | 29/58 | €65,910 | €56,955 | -€8,954 | -13.6% |
| Stocks and contracts in progress | 3 | €30,038 | €23,721 | -€6,317 | -21.0% |
| Stocks | 30/36 | €30,038 | €23,721 | -€6,317 | -21.0% |
| Amounts receivable within one year | 40/41 | €26,147 | €28,692 | +€2,545 | +9.7% |
| Trade receivables | 40 | €25,099 | €28,609 | +€3,510 | +14.0% |
| Other amounts receivable | 41 | €1,047 | €83 | -€964 | -92.1% |
| Cash at bank and in hand | 54/58 | €8,769 | €3,557 | -€5,211 | -59.4% |
| Deferred charges and accrued income | 490/1 | €957 | €985 | +€29 | +3.0% |
| Total equity and liabilities | 10/49 | €68,471 | €58,595 | -€9,876 | -14.4% |
| Equity | 10/15 | €16,084 | €11,869 | -€4,215 | -26.2% |
| Reserves | 13 | €16,084 | €11,869 | -€4,215 | -26.2% |
| Distributable reserves | 133 | €16,084 | €11,869 | -€4,215 | -26.2% |
| Amounts payable | 17/49 | €52,387 | €46,726 | -€5,661 | -10.8% |
| Amounts payable after more than one year | 17 | €11,821 | €7,065 | -€4,756 | -40.2% |
| Financial debts | 170/4 | €11,821 | €7,065 | -€4,756 | -40.2% |
| Amounts payable within one year | 42/48 | €40,566 | €39,661 | -€904 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €4,574 | €4,756 | +€182 | +4.0% |
| Trade debts | 44 | €11,802 | €16,556 | +€4,754 | +40.3% |
| Suppliers | 440/4 | €11,802 | €16,556 | +€4,754 | +40.3% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,048 | €5,807 | -€241 | -4.0% |
| Taxes | 450/3 | €4,848 | €2,177 | -€2,671 | -55.1% |
| Remuneration and social security | 454/9 | €1,200 | €3,630 | +€2,430 | +202.5% |
| Other amounts payable | 47/48 | €17,141 | €11,542 | -€5,600 | -32.7% |
| Non-recurring operating income | 76A | €460 | €11 | -€448 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,637 | €922 | -€715 | -43.7% |
| Other operating charges | 640/8 | €819 | €470 | -€349 | -42.6% |
| Non-recurring operating charges | 66A | €7,590 | €44 | -€7,545 | -99.4% |
| Gross operating margin | 9900 | €2,573 | -€839 | -€3,411 | |
| Operating profit (loss) | 9901 | -€7,473 | -€2,275 | +€5,198 | +69.6% |
| Financial income | 75/76B | €8 | €6 | -€2 | -21.5% |
| Recurring financial income | 75 | €8 | €6 | -€2 | -21.5% |
| Financial charges | 65/66B | €1,290 | €1,005 | -€286 | -22.1% |
| Recurring financial charges | 65 | €1,290 | €1,005 | -€286 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,755 | -€3,273 | +€5,482 | +62.6% |
| Income taxes | 67/77 | -€7 | €942 | +€948 | |
| Profit (loss) for the period | 9904 | -€8,749 | -€4,215 | +€4,534 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,749 | -€4,215 | +€4,534 | +51.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.