BATI-NOVE: 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-NOVE
Largest movements
- Cash +€15,886
up €15,886 (+64.4%), from €24,668 to €40,555
mainly Depreciation (+€21,275) and Receivables within one year (+€14,087)
- Receivables within one year -€14,087
down €14,087 (-72.8%), from €19,338 to €5,251
of which Other amounts receivable: -€9,519
- Tangible fixed assets -€12,555
down €12,555 (-21.3%), from €59,036 to €46,482
- Debts after one year -€15,617
down €15,617 (-37.8%), from €41,264 to €25,646
- Profit (loss) carried forward +€10,747
up €10,747 (+71.7%), from €14,983 to €25,730
- Other debts -€8,749
down €8,749 (-100%), from €8,749 to €0
- Trade debts +€2,497
up €2,497 (+86.3%), from €2,892 to €5,389
- Gross operating margin +€42,338
up €42,338 (+1,163%), from €3,642 to €45,980
- Financial income -€13,032
down €13,032 (-99.3%), from €13,119 to €87
- Taxes +€7,933
up €7,933 (+659%), from €1,204 to €9,137
- Depreciation +€3,705
up €3,705 (+21.1%), from €17,569 to €21,275
- Other operating charges -€2,364
down €2,364 (-62.9%), from €3,760 to €1,396
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 | €116,068 | €105,312 | -€10,756 | -9.3% |
| Fixed assets | 21/28 | €72,061 | €59,507 | -€12,555 | -17.4% |
| Tangible fixed assets | 22/27 | €59,036 | €46,482 | -€12,555 | -21.3% |
| Furniture and vehicles | 24 | €59,036 | €46,482 | -€12,555 | -21.3% |
| Financial fixed assets | 28 | €13,025 | €13,025 | = | 0.0% |
| Current assets | 29/58 | €44,006 | €45,805 | +€1,799 | +4.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €19,338 | €5,251 | -€14,087 | -72.8% |
| Trade receivables | 40 | €6,361 | €1,792 | -€4,569 | -71.8% |
| Other amounts receivable | 41 | €12,977 | €3,458 | -€9,519 | -73.4% |
| Cash at bank and in hand | 54/58 | €24,668 | €40,555 | +€15,886 | +64.4% |
| Total equity and liabilities | 10/49 | €116,068 | €105,312 | -€10,756 | -9.3% |
| Equity | 10/15 | €35,883 | €46,630 | +€10,747 | +29.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,983 | €25,730 | +€10,747 | +71.7% |
| Amounts payable | 17/49 | €80,184 | €58,681 | -€21,503 | -26.8% |
| Amounts payable after more than one year | 17 | €41,264 | €25,646 | -€15,617 | -37.8% |
| Financial debts | 170/4 | €41,264 | €25,646 | -€15,617 | -37.8% |
| Amounts payable within one year | 42/48 | €38,920 | €32,989 | -€5,931 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €14,914 | €15,617 | +€703 | +4.7% |
| Financial debts | 43 | €833 | €833 | +€0 | 0.0% |
| Credit institutions | 430/8 | €833 | €833 | +€0 | 0.0% |
| Trade debts | 44 | €2,892 | €5,389 | +€2,497 | +86.3% |
| Suppliers | 440/4 | €2,892 | €5,389 | +€2,497 | +86.3% |
| Taxes, remuneration and social security | 45 | €11,532 | €11,150 | -€382 | -3.3% |
| Taxes | 450/3 | €8,897 | €11,150 | +€2,252 | +25.3% |
| Remuneration and social security | 454/9 | €2,634 | €0 | -€2,634 | -100% |
| Other amounts payable | 47/48 | €8,749 | €0 | -€8,749 | -100% |
| Accrued charges and deferred income | 492/3 | - | €46 | +€46 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €616 | €715 | +€99 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,569 | €21,275 | +€3,705 | +21.1% |
| Other operating charges | 640/8 | €3,760 | €1,396 | -€2,364 | -62.9% |
| Non-recurring operating charges | 66A | €1,905 | €0 | -€1,905 | -100% |
| Gross operating margin | 9900 | €3,642 | €45,980 | +€42,338 | +1,163% |
| Operating profit (loss) | 9901 | -€20,209 | €22,593 | +€42,802 | |
| Financial income | 75/76B | €13,119 | €87 | -€13,032 | -99.3% |
| Recurring financial income | 75 | €13,119 | €87 | -€13,032 | -99.3% |
| Financial charges | 65/66B | €2,319 | €2,796 | +€477 | +20.6% |
| Recurring financial charges | 65 | €2,319 | €2,796 | +€477 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,409 | €19,884 | +€29,293 | |
| Income taxes | 67/77 | €1,204 | €9,137 | +€7,933 | +659% |
| Profit (loss) for the period | 9904 | -€10,613 | €10,747 | +€21,360 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,613 | €10,747 | +€21,360 |
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 30 October 2026 via checked.be.