BATI-META: 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-META
Largest movements
- Receivables within one year -€61,341
down €61,341 (-60.2%), from €101,896 to €40,555
- Intangible fixed assets +€27,921
new in 2025: €27,921
- Tangible fixed assets -€24,762
down €24,762 (-80.3%), from €30,847 to €6,086
of which Furniture and vehicles: -€30,593
- Stocks and contracts +€16,850
up €16,850 (+168.5%), from €10,000 to €26,850
- Profit (loss) carried forward -€39,918
down €39,918, from €36,871 to -€3,047
- Debts after one year -€7,512
down €7,512 (-34.7%), from €21,642 to €14,130
- Trade debts +€5,663
up €5,663 (+444.7%), from €1,274 to €6,937
- Gross operating margin -€37,563
down €37,563 (-68.8%), from €54,615 to €17,052
- Staff costs +€28,182
new in 2025: €28,182
- Taxes -€13,807
down €13,807 (-99.2%), from €13,918 to €111
- Financial income +€5,254
up €5,254 (+14593.1%), from €36 to €5,290
- Financial charges +€1,995
up €1,995 (+174.5%), from €1,143 to €3,138
of which Non-recurring financial charges: +€1,542
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 | €143,821 | €101,965 | -€41,856 | -29.1% |
| Fixed assets | 21/28 | €30,937 | €34,096 | +€3,159 | +10.2% |
| Intangible fixed assets | 21 | - | €27,921 | +€27,921 | |
| Tangible fixed assets | 22/27 | €30,847 | €6,086 | -€24,762 | -80.3% |
| Plant, machinery and equipment | 23 | €254 | €4,741 | +€4,487 | +1765.4% |
| Furniture and vehicles | 24 | €30,593 | - | -€30,593 | |
| Other tangible fixed assets | 26 | - | €1,345 | +€1,345 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €112,884 | €67,869 | -€45,015 | -39.9% |
| Stocks and contracts in progress | 3 | €10,000 | €26,850 | +€16,850 | +168.5% |
| Stocks | 30/36 | €10,000 | €26,850 | +€16,850 | +168.5% |
| Amounts receivable within one year | 40/41 | €101,896 | €40,555 | -€61,341 | -60.2% |
| Other amounts receivable | 41 | €101,896 | €40,555 | -€61,341 | -60.2% |
| Cash at bank and in hand | 54/58 | €75 | €464 | +€388 | +515.1% |
| Deferred charges and accrued income | 490/1 | €913 | - | -€913 | |
| Total equity and liabilities | 10/49 | €143,821 | €101,965 | -€41,856 | -29.1% |
| Equity | 10/15 | €72,271 | €32,153 | -€40,118 | -55.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,200 | €29,000 | -€200 | -0.7% |
| Distributable reserves | 133 | €29,200 | €29,000 | -€200 | -0.7% |
| Profit (loss) carried forward | 14 | €36,871 | -€3,047 | -€39,918 | |
| Amounts payable | 17/49 | €71,550 | €69,812 | -€1,738 | -2.4% |
| Amounts payable after more than one year | 17 | €21,642 | €14,130 | -€7,512 | -34.7% |
| Financial debts | 170/4 | €21,642 | €14,130 | -€7,512 | -34.7% |
| Amounts payable within one year | 42/48 | €49,908 | €55,682 | +€5,774 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €7,129 | €7,512 | +€383 | +5.4% |
| Trade debts | 44 | €1,274 | €6,937 | +€5,663 | +444.7% |
| Suppliers | 440/4 | €1,274 | €6,937 | +€5,663 | +444.7% |
| Taxes, remuneration and social security | 45 | €41,505 | €41,233 | -€272 | -0.7% |
| Taxes | 450/3 | €28,845 | €21,823 | -€7,022 | -24.3% |
| Remuneration and social security | 454/9 | €12,660 | €19,410 | +€6,750 | +53.3% |
| Non-recurring operating income | 76A | - | €106 | +€106 | |
| Remuneration, social security and pensions | 62 | - | €28,182 | +€28,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,161 | €2,922 | +€761 | +35.2% |
| Other operating charges | 640/8 | €2,658 | €2,472 | -€187 | -7.0% |
| Non-recurring operating charges | 66A | - | €25,635 | +€25,635 | |
| Gross operating margin | 9900 | €54,615 | €17,052 | -€37,563 | -68.8% |
| Operating profit (loss) | 9901 | €49,796 | -€42,158 | -€91,953 | |
| Financial income | 75/76B | €36 | €5,290 | +€5,254 | +14593.1% |
| Recurring financial income | 75 | €36 | €5,290 | +€5,254 | +14593.1% |
| Financial charges | 65/66B | €1,143 | €3,138 | +€1,995 | +174.5% |
| Recurring financial charges | 65 | €1,143 | €1,596 | +€453 | +39.6% |
| Non-recurring financial charges | 66B | - | €1,542 | +€1,542 | |
| Profit (loss) for the period before taxes | 9903 | €48,688 | -€40,007 | -€88,695 | |
| Income taxes | 67/77 | €13,918 | €111 | -€13,807 | -99.2% |
| Profit (loss) for the period | 9904 | €34,771 | -€40,118 | -€74,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,771 | -€40,118 | -€74,889 |
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 10 October 2026 via checked.be.