BATI-KA: 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-KA
Largest movements
- Receivables within one year -€7,486
no longer reported in 2025 (was €7,486)
of which Other amounts receivable: -€6,102
- Cash +€2,245
up €2,245 (+462%), from €486 to €2,731
mainly Receivables within one year (+€7,486) and Other debts (+€651)
- Tangible fixed assets -€478
down €478 (-39.8%), from €1,201 to €722
- Profit (loss) carried forward -€6,329
down €6,329, from €1,520 to -€4,809
- Other debts +€651
up €651 (+329%), from €198 to €848
- Trade debts -€257
down €257 (-10.5%), from €2,455 to €2,198
- Tax, wage and social debts +€216
new in 2025: €216
- Gross operating margin -€6,355
down €6,355, from €989 to -€5,367
- Other operating charges +€413
new in 2025: €413
- Taxes -€296
no longer reported in 2025 (was €296)
- Depreciation +€244
up €244 (+104%), from €234 to €478
- Financial income -€206
down €206 (-99.3%), from €207 to €1
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 | €9,173 | €3,454 | -€5,719 | -62.3% |
| Fixed assets | 21/28 | €1,201 | €722 | -€478 | -39.8% |
| Tangible fixed assets | 22/27 | €1,201 | €722 | -€478 | -39.8% |
| Furniture and vehicles | 24 | €1,201 | €722 | -€478 | -39.8% |
| Current assets | 29/58 | €7,972 | €2,731 | -€5,241 | -65.7% |
| Amounts receivable within one year | 40/41 | €7,486 | - | -€7,486 | |
| Trade receivables | 40 | €1,384 | - | -€1,384 | |
| Other amounts receivable | 41 | €6,102 | - | -€6,102 | |
| Cash at bank and in hand | 54/58 | €486 | €2,731 | +€2,245 | +462% |
| Total equity and liabilities | 10/49 | €9,173 | €3,454 | -€5,719 | -62.3% |
| Equity | 10/15 | €6,520 | €191 | -€6,329 | -97.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,520 | -€4,809 | -€6,329 | |
| Amounts payable | 17/49 | €2,653 | €3,262 | +€610 | +23.0% |
| Amounts payable within one year | 42/48 | €2,653 | €3,262 | +€610 | +23.0% |
| Trade debts | 44 | €2,455 | €2,198 | -€257 | -10.5% |
| Suppliers | 440/4 | €2,455 | €2,198 | -€257 | -10.5% |
| Taxes, remuneration and social security | 45 | - | €216 | +€216 | |
| Taxes | 450/3 | - | €216 | +€216 | |
| Other amounts payable | 47/48 | €198 | €848 | +€651 | +329% |
| Remuneration, social security and pensions | 62 | €89 | - | -€89 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €478 | +€244 | +104% |
| Other operating charges | 640/8 | - | €413 | +€413 | |
| Gross operating margin | 9900 | €989 | -€5,367 | -€6,355 | |
| Operating profit (loss) | 9901 | €666 | -€6,258 | -€6,924 | |
| Financial income | 75/76B | €207 | €1 | -€206 | -99.3% |
| Recurring financial income | 75 | €207 | €1 | -€206 | -99.3% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.6% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €806 | -€6,329 | -€7,135 | |
| Income taxes | 67/77 | €296 | - | -€296 | |
| Profit (loss) for the period | 9904 | €510 | -€6,329 | -€6,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €510 | -€6,329 | -€6,838 |
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 19 October 2026 via checked.be.