BATI KRIS: 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 KRIS
Largest movements
- Receivables within one year -€21,921
down €21,921 (-47.2%), from €46,400 to €24,480
of which Trade receivables: -€17,470
- Cash +€16,135
up €16,135 (+91.3%), from €17,668 to €33,803
mainly Receivables within one year (+€21,921) and Depreciation (+€7,328)
- Tangible fixed assets -€7,328
down €7,328 (-23.5%), from €31,246 to €23,919
of which Furniture and vehicles: -€6,800
- Trade debts -€16,614
down €16,614 (-32.9%), from €50,422 to €33,808
- Profit (loss) carried forward +€2,287
up €2,287 (+13.4%), from -€17,101 to -€14,814
- Tax, wage and social debts +€1,380
up €1,380 (+31.8%), from €4,343 to €5,723
of which Remuneration and social security: +€2,100
- Gross operating margin +€54,557
up €54,557, from -€31,802 to €22,755
- Write-downs +€8,552
new in 2025: €8,552
- Other operating charges +€3,869
up €3,869 (+1,286%), from €301 to €4,170
- Depreciation +€2,621
up €2,621 (+55.7%), from €4,706 to €7,328
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 | €100,916 | €88,583 | -€12,333 | -12.2% |
| Fixed assets | 21/28 | €31,246 | €23,919 | -€7,328 | -23.5% |
| Tangible fixed assets | 22/27 | €31,246 | €23,919 | -€7,328 | -23.5% |
| Plant, machinery and equipment | 23 | €1,258 | €731 | -€528 | -41.9% |
| Furniture and vehicles | 24 | €29,988 | €23,188 | -€6,800 | -22.7% |
| Current assets | 29/58 | €69,670 | €64,664 | -€5,005 | -7.2% |
| Amounts receivable after more than one year | 29 | €4,216 | €4,216 | = | 0.0% |
| Other amounts receivable | 291 | €4,216 | €4,216 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,400 | €24,480 | -€21,921 | -47.2% |
| Trade receivables | 40 | €26,925 | €9,456 | -€17,470 | -64.9% |
| Other amounts receivable | 41 | €19,475 | €15,024 | -€4,451 | -22.9% |
| Cash at bank and in hand | 54/58 | €17,668 | €33,803 | +€16,135 | +91.3% |
| Deferred charges and accrued income | 490/1 | €1,385 | €2,165 | +€780 | +56.3% |
| Total equity and liabilities | 10/49 | €100,916 | €88,583 | -€12,333 | -12.2% |
| Equity | 10/15 | €14,351 | €16,639 | +€2,287 | +15.9% |
| Contributions | 10/11 | €6,907 | €6,907 | = | 0.0% |
| Reserves | 13 | €24,545 | €24,545 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €3,935 | €3,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,101 | -€14,814 | +€2,287 | +13.4% |
| Amounts payable | 17/49 | €86,565 | €71,944 | -€14,620 | -16.9% |
| Amounts payable within one year | 42/48 | €86,565 | €71,944 | -€14,620 | -16.9% |
| Trade debts | 44 | €50,422 | €33,808 | -€16,614 | -32.9% |
| Suppliers | 440/4 | €50,422 | €33,808 | -€16,614 | -32.9% |
| Advances received on contracts in progress | 46 | €31,800 | €31,800 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,343 | €5,723 | +€1,380 | +31.8% |
| Taxes | 450/3 | €4,343 | €3,623 | -€720 | -16.6% |
| Remuneration and social security | 454/9 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | - | €613 | +€613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,706 | €7,328 | +€2,621 | +55.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,552 | +€8,552 | |
| Other operating charges | 640/8 | €301 | €4,170 | +€3,869 | +1,286% |
| Gross operating margin | 9900 | -€31,802 | €22,755 | +€54,557 | |
| Operating profit (loss) | 9901 | -€36,810 | €2,705 | +€39,514 | |
| Financial charges | 65/66B | €446 | €418 | -€28 | -6.4% |
| Recurring financial charges | 65 | €446 | €418 | -€28 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,255 | €2,287 | +€39,543 | |
| Profit (loss) for the period | 9904 | -€37,255 | €2,287 | +€39,543 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,255 | €2,287 | +€39,543 |
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 15 October 2026 via checked.be.