BATI JM: what changed
Two fiscal 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 JM
Largest movements
- Receivables within one year -€5,415
down €5,415 (-44.4%), from €12,206 to €6,791
of which Other amounts receivable: -€3,889
- Tangible fixed assets -€1,647
down €1,647 (-50.0%), from €3,293 to €1,646
- Stocks and contracts -€1,303
down €1,303 (-17.3%), from €7,553 to €6,250
- Deferred charges and accrued income -€280
no longer reported in 2022 (was €280)
- Profit (loss) carried forward -€31,931
down €31,931 (-216.6%), from -€14,744 to -€46,675
- Short-term financial debts +€24,315
up €24,315 (+164.5%), from €14,780 to €39,095
- Tax, wage and social debts -€1,029
down €1,029 (-21.9%), from €4,696 to €3,667
of which Taxes: -€4,696
- Gross operating margin -€27,726
down €27,726, from €3,429 to -€24,297
- Other operating charges -€13,872
down €13,872 (-97.4%), from €14,240 to €368
- Financial charges +€3,203
up €3,203 (+132.6%), from €2,416 to €5,619
From the 2021 result to the 2022 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 | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,332 | €14,687 | -€8,645 | -37.1% |
| Fixed assets | 21/28 | €3,293 | €1,646 | -€1,647 | -50.0% |
| Tangible fixed assets | 22/27 | €3,293 | €1,646 | -€1,647 | -50.0% |
| Plant, machinery and equipment | 23 | €3,293 | €1,646 | -€1,647 | -50.0% |
| Current assets | 29/58 | €20,039 | €13,041 | -€6,998 | -34.9% |
| Stocks and contracts in progress | 3 | €7,553 | €6,250 | -€1,303 | -17.3% |
| Stocks | 30/36 | €7,553 | €6,250 | -€1,303 | -17.3% |
| Amounts receivable within one year | 40/41 | €12,206 | €6,791 | -€5,415 | -44.4% |
| Trade receivables | 40 | €8,317 | €6,791 | -€1,526 | -18.3% |
| Other amounts receivable | 41 | €3,889 | - | -€3,889 | |
| Deferred charges and accrued income | 490/1 | €280 | - | -€280 | |
| Total equity and liabilities | 10/49 | €23,332 | €14,687 | -€8,645 | -37.1% |
| Equity | 10/15 | €3,856 | -€28,075 | -€31,931 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,744 | -€46,675 | -€31,931 | -216.6% |
| Amounts payable | 17/49 | €19,476 | €42,762 | +€23,286 | +119.6% |
| Amounts payable within one year | 42/48 | €19,476 | €42,762 | +€23,286 | +119.6% |
| Financial debts | 43 | €14,780 | €39,095 | +€24,315 | +164.5% |
| Credit institutions | 430/8 | €14,780 | €39,095 | +€24,315 | +164.5% |
| Taxes, remuneration and social security | 45 | €4,696 | €3,667 | -€1,029 | -21.9% |
| Taxes | 450/3 | €4,696 | - | -€4,696 | |
| Remuneration and social security | 454/9 | - | €3,667 | +€3,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,647 | €1,647 | = | 0.0% |
| Other operating charges | 640/8 | €14,240 | €368 | -€13,872 | -97.4% |
| Gross operating margin | 9900 | €3,429 | -€24,297 | -€27,726 | |
| Operating profit (loss) | 9901 | -€12,458 | -€26,312 | -€13,854 | -111.2% |
| Financial charges | 65/66B | €2,416 | €5,619 | +€3,203 | +132.6% |
| Recurring financial charges | 65 | €2,416 | €5,619 | +€3,203 | +132.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,874 | -€31,931 | -€17,057 | -114.7% |
| Profit (loss) for the period | 9904 | -€14,874 | -€31,931 | -€17,057 | -114.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,874 | -€31,931 | -€17,057 | -114.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.