BATI J-C: 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 J-C
Largest movements
- Receivables within one year +€185,070
up €185,070 (+84.5%), from €219,065 to €404,135
of which Trade receivables: +€180,037
- Tangible fixed assets -€18,064
down €18,064 (-4.2%), from €430,904 to €412,841
of which Land and buildings: -€15,891
- Cash -€9,917
down €9,917 (-68.7%), from €14,428 to €4,511
mainly Receivables within one year (-€185,070) and Advances received (-€82,704)
- Other debts +€254,747
up €254,747 (+205%), from €124,235 to €378,982
- Advances received -€82,704
no longer reported in 2025 (was €82,704)
- Debts after one year -€12,658
down €12,658 (-9.1%), from €138,736 to €126,079
- Other operating charges -€10,158
down €10,158 (-58.1%), from €17,493 to €7,336
- Taxes +€10,133
up €10,133 (+367%), from €2,759 to €12,892
- Staff costs +€7,056
up €7,056 (+8.4%), from €83,895 to €90,950
- Gross operating margin +€2,571
up €2,571 (+2.0%), from €131,032 to €133,603
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 | €664,397 | €821,487 | +€157,090 | +23.6% |
| Fixed assets | 21/28 | €430,904 | €412,841 | -€18,064 | -4.2% |
| Tangible fixed assets | 22/27 | €430,904 | €412,841 | -€18,064 | -4.2% |
| Land and buildings | 22 | €425,714 | €409,823 | -€15,891 | -3.7% |
| Plant, machinery and equipment | 23 | €3,662 | €2,766 | -€897 | -24.5% |
| Furniture and vehicles | 24 | €1,528 | €252 | -€1,276 | -83.5% |
| Current assets | 29/58 | €233,493 | €408,647 | +€175,154 | +75.0% |
| Amounts receivable within one year | 40/41 | €219,065 | €404,135 | +€185,070 | +84.5% |
| Trade receivables | 40 | €209,763 | €389,800 | +€180,037 | +85.8% |
| Other amounts receivable | 41 | €9,302 | €14,335 | +€5,034 | +54.1% |
| Cash at bank and in hand | 54/58 | €14,428 | €4,511 | -€9,917 | -68.7% |
| Total equity and liabilities | 10/49 | €664,397 | €821,487 | +€157,090 | +23.6% |
| Equity | 10/15 | €248,213 | €248,295 | +€82 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €242,013 | €242,095 | +€82 | 0.0% |
| Distributable reserves | 133 | €242,013 | €242,095 | +€82 | 0.0% |
| Amounts payable | 17/49 | €416,184 | €573,192 | +€157,008 | +37.7% |
| Amounts payable after more than one year | 17 | €138,736 | €126,079 | -€12,658 | -9.1% |
| Financial debts | 170/4 | €138,736 | €126,079 | -€12,658 | -9.1% |
| Amounts payable within one year | 42/48 | €277,448 | €446,414 | +€168,966 | +60.9% |
| Current portion of amounts payable after more than one year | 42 | €12,501 | €13,799 | +€1,299 | +10.4% |
| Trade debts | 44 | €48,912 | €42,648 | -€6,264 | -12.8% |
| Suppliers | 440/4 | €35,991 | €39,114 | +€3,124 | +8.7% |
| Bills of exchange payable | 441 | €12,922 | €3,534 | -€9,388 | -72.7% |
| Advances received on contracts in progress | 46 | €82,704 | - | -€82,704 | |
| Taxes, remuneration and social security | 45 | €9,095 | €10,984 | +€1,889 | +20.8% |
| Taxes | 450/3 | €4,499 | €5,189 | +€690 | +15.3% |
| Remuneration and social security | 454/9 | €4,597 | €5,795 | +€1,198 | +26.1% |
| Other amounts payable | 47/48 | €124,235 | €378,982 | +€254,747 | +205% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Remuneration, social security and pensions | 62 | €83,895 | €90,950 | +€7,056 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,499 | €18,064 | -€435 | -2.4% |
| Other operating charges | 640/8 | €17,493 | €7,336 | -€10,158 | -58.1% |
| Gross operating margin | 9900 | €131,032 | €133,603 | +€2,571 | +2.0% |
| Operating profit (loss) | 9901 | €11,145 | €17,253 | +€6,108 | +54.8% |
| Financial charges | 65/66B | €5,437 | €4,279 | -€1,157 | -21.3% |
| Recurring financial charges | 65 | €5,437 | €4,279 | -€1,157 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €5,708 | €12,974 | +€7,266 | +127% |
| Income taxes | 67/77 | €2,759 | €12,892 | +€10,133 | +367% |
| Profit (loss) for the period | 9904 | €2,949 | €82 | -€2,867 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,949 | €82 | -€2,867 | -97.2% |
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 31 October 2026 via checked.be.