BATI FRA PIC CONSTRUCT: 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 FRA PIC CONSTRUCT
Largest movements
- Tangible fixed assets -€5,078
down €5,078 (-30.8%), from €16,467 to €11,389
- Current assets -€2,914
down €2,914 (-6.2%), from €47,285 to €44,371
of which Cash: -€1,950
- Debts after one year +€25,000
new in 2018: €25,000
- Debts within one year -€20,150
down €20,150 (-35.1%), from €57,388 to €37,238
- Profit (loss) carried forward -€12,841
down €12,841 (-98.2%), from -€13,071 to -€25,912
- Turnover -€62,814
down €62,814 (-51.8%), from €121,316 to €58,502
- Gross operating margin -€13,361
down €13,361, from €7,835 to -€5,526
From the 2017 result to the 2018 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2017 | 2018 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,802 | €55,810 | -€7,992 | -12.5% |
| Fixed assets | 21/28 | €16,517 | €11,439 | -€5,078 | -30.7% |
| Tangible fixed assets | 22/27 | €16,467 | €11,389 | -€5,078 | -30.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €47,285 | €44,371 | -€2,914 | -6.2% |
| Stocks and contracts in progress | 3 | €44,235 | €44,235 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €1,100 | - | -€1,100 | |
| Cash at bank and in hand | 54/58 | €1,950 | - | -€1,950 | |
| Total equity and liabilities | 10/49 | €63,802 | €55,810 | -€7,992 | -12.5% |
| Equity | 10/15 | €6,414 | -€6,428 | -€12,842 | |
| Contributions | 10/11 | €18,741 | €18,741 | -€0 | 0.0% |
| Reserves | 13 | €744 | €744 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€13,071 | -€25,912 | -€12,841 | -98.2% |
| Amounts payable | 17/49 | €57,388 | €62,238 | +€4,850 | +8.5% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €57,388 | €37,238 | -€20,150 | -35.1% |
| Trade debts | 44 | €4,515 | €1,266 | -€3,249 | -72.0% |
| Turnover | 70 | €121,316 | €58,502 | -€62,814 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,076 | €5,078 | +€2 | 0.0% |
| Gross operating margin | 9900 | €7,835 | -€5,526 | -€13,361 | |
| Operating profit (loss) | 9901 | €546 | -€11,766 | -€12,312 | |
| Recurring financial charges | 65 | - | €786 | +€786 | |
| Profit (loss) for the period before taxes | 9903 | -€1,050 | -€12,553 | -€11,503 | -1095.5% |
| Income taxes | 67/77 | €53 | €289 | +€236 | +445.2% |
| Profit (loss) for the period | 9904 | -€1,103 | -€12,842 | -€11,739 | -1064.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,103 | -€12,842 | -€11,739 | -1064.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2017 and 31 March 2018. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.