BATI MM: 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 MM
Largest movements
- Receivables within one year -€16,021
down €16,021 (-32.8%), from €48,789 to €32,767
of which Trade receivables: -€17,619
- Cash +€13,657
up €13,657 (+169%), from €8,077 to €21,734
mainly Receivables within one year (+€16,021) and Net result for the year (+€3,530)
- Tangible fixed assets -€2,261
down €2,261 (-17.1%), from €13,214 to €10,953
of which Furniture and vehicles: -€2,223
- Trade debts -€3,623
down €3,623 (-41.3%), from €8,771 to €5,148
- Debts after one year -€3,444
no longer reported in 2025 (was €3,444)
- Reserves +€3,000
up €3,000 (+43.7%), from €6,860 to €9,860
of which Distributable reserves: +€3,000
- Other debts +€1,755
up €1,755 (+7.3%), from €24,173 to €25,928
- Tax, wage and social debts -€1,746
down €1,746 (-43.7%), from €3,993 to €2,247
of which Remuneration and social security: -€1,546
- Gross operating margin -€3,799
down €3,799 (-32.2%), from €11,784 to €7,986
- Depreciation +€1,704
up €1,704 (+103%), from €1,654 to €3,358
- Financial income -€234
down €234 (-74.1%), from €315 to €82
- Financial charges -€212
down €212 (-33.1%), from €641 to €429
- Taxes -€200
down €200 (-40.0%), from €500 to €300
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 | €72,475 | €67,435 | -€5,040 | -7.0% |
| Fixed assets | 21/28 | €13,334 | €11,073 | -€2,261 | -17.0% |
| Tangible fixed assets | 22/27 | €13,214 | €10,953 | -€2,261 | -17.1% |
| Plant, machinery and equipment | 23 | €38 | - | -€38 | |
| Furniture and vehicles | 24 | €13,176 | €10,953 | -€2,223 | -16.9% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €59,141 | €56,362 | -€2,779 | -4.7% |
| Amounts receivable within one year | 40/41 | €48,789 | €32,767 | -€16,021 | -32.8% |
| Trade receivables | 40 | €46,894 | €29,275 | -€17,619 | -37.6% |
| Other amounts receivable | 41 | €1,894 | €3,492 | +€1,598 | +84.3% |
| Cash at bank and in hand | 54/58 | €8,077 | €21,734 | +€13,657 | +169% |
| Deferred charges and accrued income | 490/1 | €2,276 | €1,861 | -€416 | -18.3% |
| Total equity and liabilities | 10/49 | €72,475 | €67,435 | -€5,040 | -7.0% |
| Equity | 10/15 | €24,737 | €28,267 | +€3,530 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,860 | €9,860 | +€3,000 | +43.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Profit (loss) carried forward | 14 | €11,677 | €12,207 | +€530 | +4.5% |
| Amounts payable | 17/49 | €47,738 | €39,168 | -€8,571 | -18.0% |
| Amounts payable after more than one year | 17 | €3,444 | - | -€3,444 | |
| Financial debts | 170/4 | €3,444 | - | -€3,444 | |
| Amounts payable within one year | 42/48 | €41,894 | €36,768 | -€5,127 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €4,957 | €3,444 | -€1,514 | -30.5% |
| Trade debts | 44 | €8,771 | €5,148 | -€3,623 | -41.3% |
| Suppliers | 440/4 | €8,771 | €5,148 | -€3,623 | -41.3% |
| Taxes, remuneration and social security | 45 | €3,993 | €2,247 | -€1,746 | -43.7% |
| Taxes | 450/3 | €500 | €300 | -€200 | -40.0% |
| Remuneration and social security | 454/9 | €3,493 | €1,947 | -€1,546 | -44.3% |
| Other amounts payable | 47/48 | €24,173 | €25,928 | +€1,755 | +7.3% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,654 | €3,358 | +€1,704 | +103% |
| Other operating charges | 640/8 | €543 | €450 | -€93 | -17.1% |
| Gross operating margin | 9900 | €11,784 | €7,986 | -€3,799 | -32.2% |
| Operating profit (loss) | 9901 | €9,587 | €4,178 | -€5,409 | -56.4% |
| Financial income | 75/76B | €315 | €82 | -€234 | -74.1% |
| Recurring financial income | 75 | €315 | €82 | -€234 | -74.1% |
| Financial charges | 65/66B | €641 | €429 | -€212 | -33.1% |
| Recurring financial charges | 65 | €641 | €429 | -€212 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €9,261 | €3,830 | -€5,431 | -58.6% |
| Income taxes | 67/77 | €500 | €300 | -€200 | -40.0% |
| Profit (loss) for the period | 9904 | €8,761 | €3,530 | -€5,231 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,761 | €3,530 | -€5,231 | -59.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.