BATI LG: 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 LG
Largest movements
- Cash -€10,282
down €10,282 (-31.6%), from €32,500 to €22,218
mainly Trade debts (-€8,176) and Net result for the year (-€6,718)
- Receivables within one year -€6,032
down €6,032 (-45.7%), from €13,203 to €7,171
of which Trade receivables: -€5,378
- Tangible fixed assets -€1,672
down €1,672 (-66.4%), from €2,520 to €848
of which Furniture and vehicles: -€1,216
- Deferred charges and accrued income -€698
down €698 (-53.0%), from €1,316 to €618
- Trade debts -€8,176
down €8,176 (-49.2%), from €16,625 to €8,449
- Profit (loss) carried forward -€6,718
down €6,718 (-29.3%), from €22,924 to €16,206
- Other debts -€2,365
no longer reported in 2025 (was €2,365)
- Tax, wage and social debts -€1,425
no longer reported in 2025 (was €1,425)
- Gross operating margin -€14,212
down €14,212, from €11,367 to -€2,846
- Purchases and services +€11,332
up €11,332 (+5.7%), from €197,168 to €208,501
- Depreciation -€6,585
down €6,585 (-72.2%), from €9,118 to €2,533
- Turnover -€2,880
down €2,880 (-1.4%), from €208,535 to €205,655
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 | €49,539 | €30,855 | -€18,684 | -37.7% |
| Fixed assets | 21/28 | €2,520 | €848 | -€1,672 | -66.4% |
| Tangible fixed assets | 22/27 | €2,520 | €848 | -€1,672 | -66.4% |
| Plant, machinery and equipment | 23 | €586 | €129 | -€457 | -78.0% |
| Furniture and vehicles | 24 | €1,934 | €719 | -€1,216 | -62.8% |
| Current assets | 29/58 | €47,019 | €30,007 | -€17,012 | -36.2% |
| Amounts receivable within one year | 40/41 | €13,203 | €7,171 | -€6,032 | -45.7% |
| Trade receivables | 40 | €12,549 | €7,171 | -€5,378 | -42.9% |
| Other amounts receivable | 41 | €654 | - | -€654 | |
| Cash at bank and in hand | 54/58 | €32,500 | €22,218 | -€10,282 | -31.6% |
| Deferred charges and accrued income | 490/1 | €1,316 | €618 | -€698 | -53.0% |
| Total equity and liabilities | 10/49 | €49,539 | €30,855 | -€18,684 | -37.7% |
| Equity | 10/15 | €29,124 | €22,406 | -€6,718 | -23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,924 | €16,206 | -€6,718 | -29.3% |
| Amounts payable | 17/49 | €20,415 | €8,449 | -€11,966 | -58.6% |
| Amounts payable within one year | 42/48 | €20,415 | €8,449 | -€11,966 | -58.6% |
| Trade debts | 44 | €16,625 | €8,449 | -€8,176 | -49.2% |
| Suppliers | 440/4 | €16,625 | €8,449 | -€8,176 | -49.2% |
| Taxes, remuneration and social security | 45 | €1,425 | - | -€1,425 | |
| Taxes | 450/3 | €1,425 | - | -€1,425 | |
| Other amounts payable | 47/48 | €2,365 | - | -€2,365 | |
| Turnover | 70 | €208,535 | €205,655 | -€2,880 | -1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €197,168 | €208,501 | +€11,332 | +5.7% |
| Remuneration, social security and pensions | 62 | €895 | €1,132 | +€237 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,118 | €2,533 | -€6,585 | -72.2% |
| Other operating charges | 640/8 | €112 | €223 | +€112 | +100% |
| Gross operating margin | 9900 | €11,367 | -€2,846 | -€14,212 | |
| Operating profit (loss) | 9901 | €1,242 | -€6,734 | -€7,976 | |
| Financial income | 75/76B | €1,258 | €224 | -€1,034 | -82.2% |
| Recurring financial income | 75 | €1,258 | €224 | -€1,034 | -82.2% |
| Financial charges | 65/66B | €896 | €209 | -€688 | -76.7% |
| Recurring financial charges | 65 | €896 | €209 | -€688 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €1,603 | -€6,718 | -€8,322 | |
| Income taxes | 67/77 | €1,425 | - | -€1,425 | |
| Profit (loss) for the period | 9904 | €179 | -€6,718 | -€6,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €179 | -€6,718 | -€6,897 |
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 26 October 2026 via checked.be.