BATI.GIPS: 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.GIPS
Largest movements
- Tangible fixed assets -€2,225
down €2,225 (-24.0%), from €9,286 to €7,060
of which Plant, machinery and equipment: -€2,233
- Cash -€1,213
down €1,213 (-12.4%), from €9,777 to €8,564
mainly Trade debts (-€5,246) and Current portion of long-term debt (-€2,513)
- Deferred charges and accrued income +€1,187
up €1,187 (+30.7%), from €3,864 to €5,051
- Receivables within one year -€875
down €875 (-3.0%), from €29,610 to €28,736
of which Trade receivables: -€7,375
- Profit (loss) carried forward +€6,981
up €6,981 (+2060.0%), from €339 to €7,319
- Trade debts -€5,246
down €5,246 (-34.1%), from €15,375 to €10,129
- Current portion of long-term debt -€2,513
down €2,513 (-100.0%), from €2,513 to €0
- Tax, wage and social debts -€2,442
down €2,442 (-43.6%), from €5,598 to €3,156
of which Remuneration and social security: -€2,796
- Gross operating margin +€9,144
up €9,144 (+34.4%), from €26,583 to €35,728
- Taxes +€896
new in 2025: €896
- Staff costs +€582
up €582 (+2.4%), from €23,897 to €24,479
- Financial income +€387
up €387 (+52.1%), from €743 to €1,130
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.
Cash bridge derived
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 | €55,177 | €52,052 | -€3,126 | -5.7% |
| Fixed assets | 21/28 | €11,926 | €9,700 | -€2,225 | -18.7% |
| Tangible fixed assets | 22/27 | €9,286 | €7,060 | -€2,225 | -24.0% |
| Plant, machinery and equipment | 23 | €7,786 | €5,552 | -€2,233 | -28.7% |
| Furniture and vehicles | 24 | - | €508 | +€508 | |
| Other tangible fixed assets | 26 | €1,500 | €1,000 | -€500 | -33.3% |
| Financial fixed assets | 28 | €2,640 | €2,640 | = | 0.0% |
| Current assets | 29/58 | €43,252 | €42,351 | -€900 | -2.1% |
| Amounts receivable within one year | 40/41 | €29,610 | €28,736 | -€875 | -3.0% |
| Trade receivables | 40 | €11,285 | €3,910 | -€7,375 | -65.3% |
| Other amounts receivable | 41 | €18,325 | €24,825 | +€6,500 | +35.5% |
| Cash at bank and in hand | 54/58 | €9,777 | €8,564 | -€1,213 | -12.4% |
| Deferred charges and accrued income | 490/1 | €3,864 | €5,051 | +€1,187 | +30.7% |
| Total equity and liabilities | 10/49 | €55,177 | €52,052 | -€3,126 | -5.7% |
| Equity | 10/15 | €31,598 | €38,578 | +€6,981 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,659 | €12,659 | = | 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% |
| Distributable reserves | 133 | €10,799 | €10,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | €339 | €7,319 | +€6,981 | +2060.0% |
| Amounts payable | 17/49 | €23,580 | €13,473 | -€10,106 | -42.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,486 | €13,284 | -€10,202 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €2,513 | €0 | -€2,513 | -100.0% |
| Trade debts | 44 | €15,375 | €10,129 | -€5,246 | -34.1% |
| Suppliers | 440/4 | €15,375 | €10,129 | -€5,246 | -34.1% |
| Taxes, remuneration and social security | 45 | €5,598 | €3,156 | -€2,442 | -43.6% |
| Taxes | 450/3 | €542 | €896 | +€354 | +65.3% |
| Remuneration and social security | 454/9 | €5,056 | €2,260 | -€2,796 | -55.3% |
| Accrued charges and deferred income | 492/3 | €94 | €189 | +€96 | +102.1% |
| Non-recurring operating income | 76A | - | €23 | +€23 | |
| Remuneration, social security and pensions | 62 | €23,897 | €24,479 | +€582 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,898 | €2,825 | -€73 | -2.5% |
| Other operating charges | 640/8 | €847 | €1,016 | +€169 | +20.0% |
| Gross operating margin | 9900 | €26,583 | €35,728 | +€9,144 | +34.4% |
| Operating profit (loss) | 9901 | -€1,059 | €7,407 | +€8,466 | |
| Financial income | 75/76B | €743 | €1,130 | +€387 | +52.1% |
| Recurring financial income | 75 | €743 | €1,130 | +€387 | +52.1% |
| Financial charges | 65/66B | €594 | €661 | +€66 | +11.1% |
| Recurring financial charges | 65 | €594 | €661 | +€66 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€911 | €7,877 | +€8,787 | |
| Income taxes | 67/77 | - | €896 | +€896 | |
| Profit (loss) for the period | 9904 | -€911 | €6,981 | +€7,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€911 | €6,981 | +€7,891 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.