BATI MIS CONSTRUCT: 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 MIS CONSTRUCT
Largest movements
- Tangible fixed assets +€13,514
up €13,514 (+135.8%), from €9,949 to €23,463
of which Furniture and vehicles: +€16,312
- Receivables within one year +€12,446
up €12,446 (+84.7%), from €14,703 to €27,149
of which Other amounts receivable: +€18,816
- Deferred charges and accrued income +€2,506
up €2,506 (+207.6%), from €1,207 to €3,713
- Debts after one year +€16,755
new in 2026: €16,755
- Trade debts +€7,437
up €7,437 (+718.4%), from €1,035 to €8,472
- Current portion of long-term debt +€5,491
new in 2026: €5,491
- Profit (loss) carried forward +€3,984
up €3,984 (+17.9%), from €22,275 to €26,259
- Other debts -€1,663
no longer reported in 2026 (was €1,663)
- Gross operating margin -€5,935
down €5,935 (-28.6%), from €20,736 to €14,801
- Depreciation +€1,614
up €1,614 (+26.1%), from €6,184 to €7,798
- Taxes -€1,515
down €1,515 (-49.9%), from €3,038 to €1,522
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,961 | €63,104 | +€29,143 | +85.8% |
| Fixed assets | 21/28 | €9,949 | €24,093 | +€14,144 | +142.2% |
| Tangible fixed assets | 22/27 | €9,949 | €23,463 | +€13,514 | +135.8% |
| Plant, machinery and equipment | 23 | €4,705 | €1,907 | -€2,798 | -59.5% |
| Furniture and vehicles | 24 | €5,244 | €21,556 | +€16,312 | +311.1% |
| Financial fixed assets | 28 | - | €630 | +€630 | |
| Current assets | 29/58 | €24,012 | €39,011 | +€14,999 | +62.5% |
| Amounts receivable within one year | 40/41 | €14,703 | €27,149 | +€12,446 | +84.7% |
| Trade receivables | 40 | €11,174 | €4,805 | -€6,369 | -57.0% |
| Other amounts receivable | 41 | €3,528 | €22,344 | +€18,816 | +533.3% |
| Cash at bank and in hand | 54/58 | €8,102 | €8,149 | +€47 | +0.6% |
| Deferred charges and accrued income | 490/1 | €1,207 | €3,713 | +€2,506 | +207.6% |
| Total equity and liabilities | 10/49 | €33,961 | €63,104 | +€29,143 | +85.8% |
| Equity | 10/15 | €24,275 | €28,259 | +€3,984 | +16.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,275 | €26,259 | +€3,984 | +17.9% |
| Amounts payable | 17/49 | €9,686 | €34,845 | +€25,159 | +259.8% |
| Amounts payable after more than one year | 17 | - | €16,755 | +€16,755 | |
| Financial debts | 170/4 | - | €16,755 | +€16,755 | |
| Amounts payable within one year | 42/48 | €9,686 | €18,090 | +€8,404 | +86.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,491 | +€5,491 | |
| Financial debts | 43 | €1,220 | - | -€1,220 | |
| Credit institutions | 430/8 | €1,220 | - | -€1,220 | |
| Trade debts | 44 | €1,035 | €8,472 | +€7,437 | +718.4% |
| Suppliers | 440/4 | €1,035 | €8,472 | +€7,437 | +718.4% |
| Taxes, remuneration and social security | 45 | €5,767 | €4,128 | -€1,640 | -28.4% |
| Taxes | 450/3 | €5,767 | €4,128 | -€1,640 | -28.4% |
| Other amounts payable | 47/48 | €1,663 | - | -€1,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,184 | €7,798 | +€1,614 | +26.1% |
| Other operating charges | 640/8 | €1,047 | €1,211 | +€164 | +15.6% |
| Gross operating margin | 9900 | €20,736 | €14,801 | -€5,935 | -28.6% |
| Operating profit (loss) | 9901 | €13,504 | €5,792 | -€7,712 | -57.1% |
| Financial income | 75/76B | €0 | €10 | +€9 | +31566.7% |
| Recurring financial income | 75 | €0 | €10 | +€9 | +31566.7% |
| Financial charges | 65/66B | €393 | €295 | -€97 | -24.8% |
| Recurring financial charges | 65 | €393 | €295 | -€97 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €13,112 | €5,506 | -€7,606 | -58.0% |
| Income taxes | 67/77 | €3,038 | €1,522 | -€1,515 | -49.9% |
| Profit (loss) for the period | 9904 | €10,074 | €3,984 | -€6,090 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,074 | €3,984 | -€6,090 | -60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.