BÂTI-NRGI: 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.
BÂTI-NRGI
Largest movements
- Cash +€42,020
up €42,020 (+1347.2%), from €3,119 to €45,139
mainly Net result for the year (+€33,710) and Trade debts (+€18,452)
- Tangible fixed assets +€27,229
up €27,229 (+56.0%), from €48,656 to €75,885
of which Furniture and vehicles: +€15,071
- Receivables within one year -€9,531
down €9,531 (-13.7%), from €69,814 to €60,282
of which Trade receivables: -€9,557
- Profit (loss) carried forward +€33,710
up €33,710 (+422.3%), from €7,983 to €41,693
- Trade debts +€18,452
up €18,452 (+55.7%), from €33,126 to €51,578
- Accrued charges and deferred income -€17,500
down €17,500 (-31.3%), from €56,000 to €38,500
- Advances received +€14,873
up €14,873 (+247.9%), from €6,000 to €20,873
- Tax, wage and social debts +€8,318
up €8,318 (+205.8%), from €4,041 to €12,360
of which Taxes: +€8,608
- Gross operating margin +€44,715
up €44,715 (+69.0%), from €64,822 to €109,537
- Taxes +€11,970
up €11,970 (+12537.8%), from €95 to €12,065
- Staff costs -€5,391
down €5,391 (-10.3%), from €52,309 to €46,918
- Depreciation +€4,720
up €4,720 (+55.8%), from €8,455 to €13,175
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 | €148,794 | €206,511 | +€57,717 | +38.8% |
| Fixed assets | 21/28 | €48,861 | €76,090 | +€27,229 | +55.7% |
| Tangible fixed assets | 22/27 | €48,656 | €75,885 | +€27,229 | +56.0% |
| Plant, machinery and equipment | 23 | €28,414 | €40,572 | +€12,157 | +42.8% |
| Furniture and vehicles | 24 | €20,242 | €35,313 | +€15,071 | +74.5% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €99,933 | €130,422 | +€30,489 | +30.5% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €69,814 | €60,282 | -€9,531 | -13.7% |
| Trade receivables | 40 | €64,256 | €54,699 | -€9,557 | -14.9% |
| Other amounts receivable | 41 | €5,558 | €5,583 | +€25 | +0.5% |
| Cash at bank and in hand | 54/58 | €3,119 | €45,139 | +€42,020 | +1347.2% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €148,794 | €206,511 | +€57,717 | +38.8% |
| Equity | 10/15 | €16,183 | €49,893 | +€33,710 | +208.3% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,983 | €41,693 | +€33,710 | +422.3% |
| Amounts payable | 17/49 | €132,611 | €156,618 | +€24,007 | +18.1% |
| Amounts payable within one year | 42/48 | €76,611 | €118,118 | +€41,507 | +54.2% |
| Trade debts | 44 | €33,126 | €51,578 | +€18,452 | +55.7% |
| Suppliers | 440/4 | €33,126 | €51,578 | +€18,452 | +55.7% |
| Advances received on contracts in progress | 46 | €6,000 | €20,873 | +€14,873 | +247.9% |
| Taxes, remuneration and social security | 45 | €4,041 | €12,360 | +€8,318 | +205.8% |
| Taxes | 450/3 | €1,492 | €10,099 | +€8,608 | +577.0% |
| Remuneration and social security | 454/9 | €2,550 | €2,261 | -€289 | -11.3% |
| Other amounts payable | 47/48 | €33,443 | €33,307 | -€136 | -0.4% |
| Accrued charges and deferred income | 492/3 | €56,000 | €38,500 | -€17,500 | -31.3% |
| Remuneration, social security and pensions | 62 | €52,309 | €46,918 | -€5,391 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,455 | €13,175 | +€4,720 | +55.8% |
| Other operating charges | 640/8 | €2,475 | €3,507 | +€1,032 | +41.7% |
| Gross operating margin | 9900 | €64,822 | €109,537 | +€44,715 | +69.0% |
| Operating profit (loss) | 9901 | €1,583 | €45,937 | +€44,353 | +2801.0% |
| Financial charges | 65/66B | €263 | €161 | -€102 | -38.7% |
| Recurring financial charges | 65 | €263 | €161 | -€102 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €1,320 | €45,775 | +€44,455 | +3367.6% |
| Income taxes | 67/77 | €95 | €12,065 | +€11,970 | +12537.8% |
| Profit (loss) for the period | 9904 | €1,225 | €33,710 | +€32,485 | +2652.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,225 | €33,710 | +€32,485 | +2652.7% |
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.