BÂTI GREEN: 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.
BÂTI GREEN
Largest movements
- Cash +€27,972
up €27,972 (+129%), from €21,602 to €49,574
mainly Trade debts (+€28,686) and Receivables within one year (+€13,361)
- Tangible fixed assets +€23,280
up €23,280 (+125%), from €18,554 to €41,834
of which Furniture and vehicles: +€23,868
- Receivables within one year -€13,361
down €13,361 (-14.9%), from €89,513 to €76,153
of which Trade receivables: -€27,207
- Trade debts +€28,686
up €28,686 (+96.3%), from €29,786 to €58,472
- Reserves +€8,365
up €8,365 (+11.0%), from €76,215 to €84,580
- Advances received +€3,079
up €3,079, from €0 to €3,079
- Purchases and services +€27,973
up €27,973 (+7.6%), from €365,859 to €393,832
- Staff costs +€26,338
new in 2025: €26,338
- Gross operating margin -€20,948
down €20,948 (-28.2%), from €74,258 to €53,309
- Taxes -€15,524
down €15,524 (-80.8%), from €19,218 to €3,695
- Write-downs -€7,680
down €7,680 (-96.9%), from €7,929 to €249
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 | €131,073 | €170,001 | +€38,928 | +29.7% |
| Fixed assets | 21/28 | €18,554 | €41,834 | +€23,280 | +125% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €18,554 | €41,834 | +€23,280 | +125% |
| Plant, machinery and equipment | 23 | €2,079 | €1,491 | -€587 | -28.3% |
| Furniture and vehicles | 24 | €16,475 | €40,343 | +€23,868 | +145% |
| Current assets | 29/58 | €112,519 | €128,166 | +€15,647 | +13.9% |
| Amounts receivable within one year | 40/41 | €89,513 | €76,153 | -€13,361 | -14.9% |
| Trade receivables | 40 | €53,257 | €26,050 | -€27,207 | -51.1% |
| Other amounts receivable | 41 | €36,256 | €50,103 | +€13,847 | +38.2% |
| Cash at bank and in hand | 54/58 | €21,602 | €49,574 | +€27,972 | +129% |
| Deferred charges and accrued income | 490/1 | €1,404 | €2,440 | +€1,036 | +73.8% |
| Total equity and liabilities | 10/49 | €131,073 | €170,001 | +€38,928 | +29.7% |
| Equity | 10/15 | €81,215 | €89,580 | +€8,365 | +10.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,215 | €84,580 | +€8,365 | +11.0% |
| Distributable reserves | 133 | €76,215 | €84,580 | +€8,365 | +11.0% |
| Amounts payable | 17/49 | €49,858 | €80,421 | +€30,563 | +61.3% |
| Amounts payable within one year | 42/48 | €49,858 | €80,421 | +€30,563 | +61.3% |
| Trade debts | 44 | €29,786 | €58,472 | +€28,686 | +96.3% |
| Suppliers | 440/4 | €29,786 | €58,472 | +€28,686 | +96.3% |
| Advances received on contracts in progress | 46 | €0 | €3,079 | +€3,079 | |
| Taxes, remuneration and social security | 45 | €20,072 | €18,870 | -€1,202 | -6.0% |
| Taxes | 450/3 | €20,072 | €13,573 | -€6,499 | -32.4% |
| Remuneration and social security | 454/9 | €0 | €5,297 | +€5,297 | |
| Turnover | 70 | €436,504 | €439,487 | +€2,982 | +0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €365,859 | €393,832 | +€27,973 | +7.6% |
| Remuneration, social security and pensions | 62 | - | €26,338 | +€26,338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,949 | €10,550 | +€4,601 | +77.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,929 | €249 | -€7,680 | -96.9% |
| Other operating charges | 640/8 | €2,548 | €2,388 | -€160 | -6.3% |
| Non-recurring operating charges | 66A | - | €1,687 | +€1,687 | |
| Gross operating margin | 9900 | €74,258 | €53,309 | -€20,948 | -28.2% |
| Operating profit (loss) | 9901 | €57,831 | €12,096 | -€45,735 | -79.1% |
| Financial income | 75/76B | €3 | €246 | +€243 | +7,253% |
| Recurring financial income | 75 | €3 | €246 | +€243 | +7,253% |
| Financial charges | 65/66B | €838 | €283 | -€555 | -66.2% |
| Recurring financial charges | 65 | €838 | €283 | -€555 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €56,997 | €12,060 | -€44,937 | -78.8% |
| Income taxes | 67/77 | €19,218 | €3,695 | -€15,524 | -80.8% |
| Profit (loss) for the period | 9904 | €37,779 | €8,365 | -€29,413 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,779 | €8,365 | -€29,413 | -77.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.