BATI-OLA: what changed
BATI-OLA
Largest movements
- Receivables within one year +€81,303
up €81,303 (+229%), from €35,569 to €116,872
of which Trade receivables: +€90,414
- Cash -€8,296
down €8,296 (-33.6%), from €24,722 to €16,426
mainly Receivables within one year (-€81,303) and Current portion of long-term debt (-€3,563)
- Deferred charges and accrued income +€2,991
up €2,991 (+442%), from €677 to €3,668
- Tangible fixed assets -€2,714
down €2,714 (-7.4%), from €36,729 to €34,015
of which Land and buildings: -€1,543
- Trade debts +€27,676
up €27,676 (+106%), from €26,200 to €53,877
- Advances received +€27,203
new in 2025: €27,203
- Reserves +€15,000
up €15,000 (+38.5%), from €39,000 to €54,000
of which Distributable reserves: +€15,000
- Current portion of long-term debt -€3,563
down €3,563 (-22.4%), from €15,879 to €12,316
- Accrued charges and deferred income +€3,034
new in 2025: €3,034
- Gross operating margin +€14,912
up €14,912 (+111%), from €13,396 to €28,309
- Taxes +€5,724
up €5,724 (+749%), from €764 to €6,489
- Depreciation -€3,674
down €3,674 (-47.7%), from €7,694 to €4,020
- Financial income +€2,111
up €2,111 (+357,741%), from €1 to €2,111
of which Non-recurring financial income: +€2,100
- Financial charges -€649
down €649 (-29.5%), from €2,199 to €1,551
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,697 | €170,981 | +€73,284 | +75.0% |
| Fixed assets | 21/28 | €36,729 | €34,015 | -€2,714 | -7.4% |
| Tangible fixed assets | 22/27 | €36,729 | €34,015 | -€2,714 | -7.4% |
| Land and buildings | 22 | €33,275 | €31,731 | -€1,543 | -4.6% |
| Plant, machinery and equipment | 23 | €923 | €480 | -€443 | -48.0% |
| Furniture and vehicles | 24 | €2,532 | €1,804 | -€727 | -28.7% |
| Current assets | 29/58 | €60,968 | €136,966 | +€75,998 | +125% |
| Amounts receivable within one year | 40/41 | €35,569 | €116,872 | +€81,303 | +229% |
| Trade receivables | 40 | €18,598 | €109,012 | +€90,414 | +486% |
| Other amounts receivable | 41 | €16,971 | €7,860 | -€9,112 | -53.7% |
| Cash at bank and in hand | 54/58 | €24,722 | €16,426 | -€8,296 | -33.6% |
| Deferred charges and accrued income | 490/1 | €677 | €3,668 | +€2,991 | +442% |
| Total equity and liabilities | 10/49 | €97,697 | €170,981 | +€73,284 | +75.0% |
| Equity | 10/15 | €52,174 | €68,153 | +€15,979 | +30.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,000 | €54,000 | +€15,000 | +38.5% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €45,000 | +€15,000 | +50.0% |
| Profit (loss) carried forward | 14 | €6,974 | €7,953 | +€979 | +14.0% |
| Amounts payable | 17/49 | €45,523 | €102,828 | +€57,305 | +126% |
| Amounts payable within one year | 42/48 | €45,523 | €99,794 | +€54,271 | +119% |
| Current portion of amounts payable after more than one year | 42 | €15,879 | €12,316 | -€3,563 | -22.4% |
| Trade debts | 44 | €26,200 | €53,877 | +€27,676 | +106% |
| Suppliers | 440/4 | €26,200 | €53,877 | +€27,676 | +106% |
| Advances received on contracts in progress | 46 | - | €27,203 | +€27,203 | |
| Taxes, remuneration and social security | 45 | €3,444 | €6,398 | +€2,954 | +85.8% |
| Taxes | 450/3 | €2,294 | €6,398 | +€4,104 | +179% |
| Remuneration and social security | 454/9 | €1,150 | - | -€1,150 | |
| Accrued charges and deferred income | 492/3 | - | €3,034 | +€3,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,694 | €4,020 | -€3,674 | -47.7% |
| Other operating charges | 640/8 | €917 | €1,266 | +€349 | +38.1% |
| Non-recurring operating charges | 66A | - | €1,117 | +€1,117 | |
| Gross operating margin | 9900 | €13,396 | €28,309 | +€14,912 | +111% |
| Operating profit (loss) | 9901 | €4,786 | €21,906 | +€17,120 | +358% |
| Financial income | 75/76B | €1 | €2,111 | +€2,111 | +357,741% |
| Recurring financial income | 75 | €1 | €11 | +€11 | +1,808% |
| Non-recurring financial income | 76B | - | €2,100 | +€2,100 | |
| Financial charges | 65/66B | €2,199 | €1,551 | -€649 | -29.5% |
| Recurring financial charges | 65 | €2,199 | €1,551 | -€649 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €2,587 | €22,467 | +€19,880 | +768% |
| Income taxes | 67/77 | €764 | €6,489 | +€5,724 | +749% |
| Profit (loss) for the period | 9904 | €1,823 | €15,979 | +€14,156 | +777% |
| Profit (loss) for the period to be appropriated | 9905 | €1,823 | €15,979 | +€14,156 | +777% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.