BATI FLORIN: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
BATI FLORIN
Largest movements
- Cash +€12,613
up €12,613 (+87.8%), from €14,361 to €26,973
mainly Deferred charges and accrued income (+€6,775) and Net result for the year (+€6,456)
- Deferred charges and accrued income -€6,775
down €6,775 (-24.8%), from €27,325 to €20,551
- Receivables within one year -€1,520
down €1,520 (-8.4%), from €18,048 to €16,528
of which Trade receivables: -€1,306
- Tangible fixed assets -€1,484
down €1,484 (-21.0%), from €7,062 to €5,578
of which Furniture and vehicles: -€1,211
- Reserves +€5,000
up €5,000 (+55.6%), from €9,000 to €14,000
- Tax, wage and social debts -€3,507
down €3,507 (-34.1%), from €10,273 to €6,766
- Profit (loss) carried forward +€1,456
up €1,456 (+4.4%), from €33,246 to €34,702
- Gross operating margin -€3,085
down €3,085 (-10.9%), from €28,361 to €25,275
- Taxes -€2,372
down €2,372 (-36.7%), from €6,473 to €4,100
- Depreciation +€2,143
up €2,143 (+114%), from €1,875 to €4,017
- Other operating charges -€2,079
down €2,079 (-61.1%), from €3,405 to €1,326
- Financial income -€2,067
no longer reported in 2025 (was €2,067)
of which Non-recurring financial income: -€2,066
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,796 | €69,630 | +€2,834 | +4.2% |
| Fixed assets | 21/28 | €7,062 | €5,578 | -€1,484 | -21.0% |
| Tangible fixed assets | 22/27 | €7,062 | €5,578 | -€1,484 | -21.0% |
| Plant, machinery and equipment | 23 | €273 | - | -€273 | |
| Furniture and vehicles | 24 | €6,789 | €5,578 | -€1,211 | -17.8% |
| Current assets | 29/58 | €59,734 | €64,052 | +€4,318 | +7.2% |
| Amounts receivable within one year | 40/41 | €18,048 | €16,528 | -€1,520 | -8.4% |
| Trade receivables | 40 | €15,585 | €14,280 | -€1,306 | -8.4% |
| Other amounts receivable | 41 | €2,463 | €2,249 | -€214 | -8.7% |
| Cash at bank and in hand | 54/58 | €14,361 | €26,973 | +€12,613 | +87.8% |
| Deferred charges and accrued income | 490/1 | €27,325 | €20,551 | -€6,775 | -24.8% |
| Total equity and liabilities | 10/49 | €66,796 | €69,630 | +€2,834 | +4.2% |
| Equity | 10/15 | €45,246 | €51,702 | +€6,456 | +14.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €14,000 | +€5,000 | +55.6% |
| Distributable reserves | 133 | €9,000 | €14,000 | +€5,000 | +55.6% |
| Profit (loss) carried forward | 14 | €33,246 | €34,702 | +€1,456 | +4.4% |
| Amounts payable | 17/49 | €21,550 | €17,929 | -€3,622 | -16.8% |
| Amounts payable within one year | 42/48 | €21,550 | €17,929 | -€3,622 | -16.8% |
| Trade debts | 44 | €2,365 | €2,678 | +€313 | +13.2% |
| Suppliers | 440/4 | €2,365 | €2,678 | +€313 | +13.2% |
| Taxes, remuneration and social security | 45 | €10,273 | €6,766 | -€3,507 | -34.1% |
| Taxes | 450/3 | €10,273 | €6,766 | -€3,507 | -34.1% |
| Other amounts payable | 47/48 | €8,913 | €8,485 | -€428 | -4.8% |
| Remuneration, social security and pensions | 62 | - | €633 | +€633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,875 | €4,017 | +€2,143 | +114% |
| Other operating charges | 640/8 | €3,405 | €1,326 | -€2,079 | -61.1% |
| Gross operating margin | 9900 | €28,361 | €25,275 | -€3,085 | -10.9% |
| Operating profit (loss) | 9901 | €23,081 | €19,299 | -€3,783 | -16.4% |
| Financial income | 75/76B | €2,067 | - | -€2,067 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €2,066 | - | -€2,066 | |
| Financial charges | 65/66B | €7,818 | €8,742 | +€924 | +11.8% |
| Recurring financial charges | 65 | €7,818 | €8,742 | +€924 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €17,330 | €10,557 | -€6,774 | -39.1% |
| Income taxes | 67/77 | €6,473 | €4,100 | -€2,372 | -36.7% |
| Profit (loss) for the period | 9904 | €10,857 | €6,456 | -€4,401 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,857 | €6,456 | -€4,401 | -40.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.