BATI - MEN: 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 - MEN
Largest movements
- Cash -€14,665
down €14,665 (-58.0%), from €25,284 to €10,618
mainly Other debts (-€10,340) and Net result for the year (-€4,004)
- Tangible fixed assets -€7,207
down €7,207 (-51.6%), from €13,972 to €6,765
of which Furniture and vehicles: -€3,618
- Receivables within one year +€3,528
up €3,528 (+3.3%), from €106,688 to €110,216
of which Trade receivables: +€3,528
- Other debts -€10,340
down €10,340 (-43.0%), from €24,040 to €13,700
- Profit (loss) carried forward -€4,004
down €4,004 (-4.6%), from €87,923 to €83,919
- Trade debts -€3,644
down €3,644 (-100.0%), from €3,644 to €0
- Accrued charges and deferred income -€2,640
no longer reported in 2025 (was €2,640)
- Gross operating margin -€6,872
down €6,872 (-39.9%), from €17,215 to €10,343
- Taxes -€1,477
down €1,477 (-87.8%), from €1,682 to €204
- Financial charges +€1,359
up €1,359 (+243.3%), from €558 to €1,917
- Staff costs -€675
down €675 (-38.3%), from €1,762 to €1,087
- Financial income +€264
up €264 (+409.2%), from €64 to €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.
Cash bridge derived
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 | €148,228 | €128,625 | -€19,602 | -13.2% |
| Fixed assets | 21/28 | €13,972 | €6,765 | -€7,207 | -51.6% |
| Tangible fixed assets | 22/27 | €13,972 | €6,765 | -€7,207 | -51.6% |
| Land and buildings | 22 | €1,180 | €885 | -€295 | -25.0% |
| Plant, machinery and equipment | 23 | €5,418 | €2,124 | -€3,294 | -60.8% |
| Furniture and vehicles | 24 | €7,375 | €3,757 | -€3,618 | -49.1% |
| Current assets | 29/58 | €134,255 | €121,860 | -€12,395 | -9.2% |
| Amounts receivable within one year | 40/41 | €106,688 | €110,216 | +€3,528 | +3.3% |
| Trade receivables | 40 | €106,345 | €109,873 | +€3,528 | +3.3% |
| Other amounts receivable | 41 | €343 | €343 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,284 | €10,618 | -€14,665 | -58.0% |
| Deferred charges and accrued income | 490/1 | €2,283 | €1,026 | -€1,257 | -55.1% |
| Total equity and liabilities | 10/49 | €148,228 | €128,625 | -€19,602 | -13.2% |
| Equity | 10/15 | €108,375 | €104,371 | -€4,004 | -3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,923 | €83,919 | -€4,004 | -4.6% |
| Amounts payable | 17/49 | €39,852 | €24,255 | -€15,598 | -39.1% |
| Amounts payable within one year | 42/48 | €37,212 | €24,255 | -€12,958 | -34.8% |
| Financial debts | 43 | €1,645 | €1,645 | = | 0.0% |
| Other loans | 439 | €1,645 | €1,645 | = | 0.0% |
| Trade debts | 44 | €3,644 | €0 | -€3,644 | -100.0% |
| Suppliers | 440/4 | €3,644 | €0 | -€3,644 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,884 | €8,909 | +€1,026 | +13.0% |
| Taxes | 450/3 | €7,884 | €8,909 | +€1,026 | +13.0% |
| Other amounts payable | 47/48 | €24,040 | €13,700 | -€10,340 | -43.0% |
| Accrued charges and deferred income | 492/3 | €2,640 | - | -€2,640 | |
| Remuneration, social security and pensions | 62 | €1,762 | €1,087 | -€675 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,321 | €7,207 | -€114 | -1.6% |
| Other operating charges | 640/8 | €4,110 | €4,261 | +€151 | +3.7% |
| Gross operating margin | 9900 | €17,215 | €10,343 | -€6,872 | -39.9% |
| Operating profit (loss) | 9901 | €4,023 | -€2,211 | -€6,234 | |
| Financial income | 75/76B | €64 | €328 | +€264 | +409.2% |
| Recurring financial income | 75 | €64 | €328 | +€264 | +409.2% |
| Financial charges | 65/66B | €558 | €1,917 | +€1,359 | +243.3% |
| Recurring financial charges | 65 | €558 | €1,917 | +€1,359 | +243.3% |
| Profit (loss) for the period before taxes | 9903 | €3,529 | -€3,800 | -€7,329 | |
| Income taxes | 67/77 | €1,682 | €204 | -€1,477 | -87.8% |
| Profit (loss) for the period | 9904 | €1,847 | -€4,004 | -€5,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,847 | -€4,004 | -€5,852 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.