BATI GROUPE: 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 GROUPE
Largest movements
- Financial fixed assets +€239,820
up €239,820 (+14.3%), from €1.7m to €1.9m
- Cash +€38,261
up €38,261 (+142%), from €26,989 to €65,251
mainly Net result for the year (+€758,163) and Debts after one year (+€404,030)
- Receivables within one year +€29,668
up €29,668 (+43.6%), from €68,049 to €97,717
of which Trade receivables: +€53,833
- Other debts -€833,519
down €833,519 (-90.1%), from €925,431 to €91,912
- Profit (loss) carried forward +€758,163
up €758,163 (+49.4%), from -€1.5m to -€775,419
- Debts after one year +€404,030
up €404,030 (+121%), from €335,208 to €739,238
- Financial income +€786,696
up €786,696 (+8,216%), from €9,575 to €796,271
- Financial charges -€293,954
down €293,954 (-90.1%), from €326,395 to €32,441
of which Non-recurring financial charges: -€297,900
- Gross operating margin -€139,744
down €139,744 (-98.5%), from €141,932 to €2,189
- Staff costs -€60,447
down €60,447 (-90.1%), from €67,117 to €6,670
- Depreciation -€36,713
down €36,713 (-100%), from €36,713 to €0
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 | €1,783,160 | €2,085,287 | +€302,128 | +16.9% |
| Fixed assets | 21/28 | €1,680,936 | €1,919,256 | +€238,320 | +14.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,000 | €2,500 | -€1,500 | -37.5% |
| Furniture and vehicles | 24 | €1,500 | €0 | -€1,500 | -100% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,676,936 | €1,916,756 | +€239,820 | +14.3% |
| Current assets | 29/58 | €102,224 | €166,031 | +€63,808 | +62.4% |
| Amounts receivable within one year | 40/41 | €68,049 | €97,717 | +€29,668 | +43.6% |
| Trade receivables | 40 | €6,114 | €59,947 | +€53,833 | +881% |
| Other amounts receivable | 41 | €61,936 | €37,770 | -€24,165 | -39.0% |
| Cash at bank and in hand | 54/58 | €26,989 | €65,251 | +€38,261 | +142% |
| Deferred charges and accrued income | 490/1 | €7,185 | €3,064 | -€4,122 | -57.4% |
| Total equity and liabilities | 10/49 | €1,783,160 | €2,085,287 | +€302,128 | +16.9% |
| Equity | 10/15 | €452,852 | €1,211,015 | +€758,163 | +167% |
| Contributions | 10/11 | €1,381,054 | €1,381,054 | = | 0.0% |
| Capital | 10 | €1,381,054 | €1,381,054 | = | 0.0% |
| Issued capital | 100 | €1,381,054 | €1,381,054 | = | 0.0% |
| Revaluation surpluses | 12 | €461,318 | €461,318 | = | 0.0% |
| Reserves | 13 | €144,062 | €144,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €143,459 | €143,459 | = | 0.0% |
| Legal reserve | 130 | €143,459 | €143,459 | = | 0.0% |
| Tax-exempt reserves | 132 | €603 | €603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,533,582 | -€775,419 | +€758,163 | +49.4% |
| Amounts payable | 17/49 | €1,330,308 | €874,273 | -€456,035 | -34.3% |
| Amounts payable after more than one year | 17 | €335,208 | €739,238 | +€404,030 | +121% |
| Other amounts payable | 178/9 | €335,208 | €739,238 | +€404,030 | +121% |
| Amounts payable within one year | 42/48 | €995,100 | €134,095 | -€861,005 | -86.5% |
| Current portion of amounts payable after more than one year | 42 | €419 | €0 | -€419 | -100% |
| Trade debts | 44 | €43,729 | €42,183 | -€1,546 | -3.5% |
| Suppliers | 440/4 | €43,729 | €42,183 | -€1,546 | -3.5% |
| Advances received on contracts in progress | 46 | €8,257 | €0 | -€8,257 | -100% |
| Taxes, remuneration and social security | 45 | €17,264 | €0 | -€17,264 | -100% |
| Taxes | 450/3 | €11,860 | €0 | -€11,860 | -100% |
| Remuneration and social security | 454/9 | €5,404 | €0 | -€5,404 | -100% |
| Other amounts payable | 47/48 | €925,431 | €91,912 | -€833,519 | -90.1% |
| Accrued charges and deferred income | 492/3 | €0 | €940 | +€939 | +521,856% |
| Remuneration, social security and pensions | 62 | €67,117 | €6,670 | -€60,447 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,713 | €0 | -€36,713 | -100% |
| Other operating charges | 640/8 | €26 | €1,145 | +€1,119 | +4,304% |
| Non-recurring operating charges | 66A | €39,107 | €0 | -€39,107 | -100% |
| Gross operating margin | 9900 | €141,932 | €2,189 | -€139,744 | -98.5% |
| Operating profit (loss) | 9901 | -€1,031 | -€5,626 | -€4,596 | -446% |
| Financial income | 75/76B | €9,575 | €796,271 | +€786,696 | +8,216% |
| Recurring financial income | 75 | €9,575 | €796,271 | +€786,696 | +8,216% |
| Financial charges | 65/66B | €326,395 | €32,441 | -€293,954 | -90.1% |
| Recurring financial charges | 65 | €28,496 | €32,441 | +€3,945 | +13.8% |
| Non-recurring financial charges | 66B | €297,900 | €0 | -€297,900 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€317,851 | €758,204 | +€1.1m | |
| Income taxes | 67/77 | - | €41 | +€41 | |
| Profit (loss) for the period | 9904 | -€317,851 | €758,163 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€317,851 | €758,163 | +€1.1m |
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 29 October 2026 via checked.be.