BATI-ON: 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-ON
Largest movements
- Receivables within one year -€38,360
down €38,360 (-71.2%), from €53,900 to €15,541
of which Trade receivables: -€30,203
- Tangible fixed assets -€14,297
down €14,297 (-35.7%), from €40,023 to €25,726
- Profit (loss) carried forward -€38,079
down €38,079 (-77.7%), from €49,012 to €10,933
- Trade debts -€27,562
down €27,562 (-99.8%), from €27,628 to €66
- Other debts +€9,348
new in 2025: €9,348
- Short-term financial debts +€3,120
new in 2025: €3,120
- Gross operating margin -€89,337
down €89,337, from €72,758 to -€16,579
- Taxes -€12,800
no longer reported in 2025 (was €12,800)
- Depreciation +€8,150
up €8,150 (+97.7%), from €8,346 to €16,497
- Other operating charges +€1,780
up €1,780 (+73.4%), from €2,424 to €4,204
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 | €94,440 | €41,267 | -€53,173 | -56.3% |
| Fixed assets | 21/28 | €40,023 | €25,726 | -€14,297 | -35.7% |
| Tangible fixed assets | 22/27 | €40,023 | €25,726 | -€14,297 | -35.7% |
| Furniture and vehicles | 24 | €40,023 | €25,726 | -€14,297 | -35.7% |
| Current assets | 29/58 | €54,417 | €15,541 | -€38,876 | -71.4% |
| Amounts receivable within one year | 40/41 | €53,900 | €15,541 | -€38,360 | -71.2% |
| Trade receivables | 40 | €40,183 | €9,980 | -€30,203 | -75.2% |
| Other amounts receivable | 41 | €13,717 | €5,561 | -€8,157 | -59.5% |
| Cash at bank and in hand | 54/58 | €517 | - | -€517 | |
| Total equity and liabilities | 10/49 | €94,440 | €41,267 | -€53,173 | -56.3% |
| Equity | 10/15 | €54,012 | €15,933 | -€38,079 | -70.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,012 | €10,933 | -€38,079 | -77.7% |
| Amounts payable | 17/49 | €40,428 | €25,334 | -€15,094 | -37.3% |
| Amounts payable within one year | 42/48 | €40,428 | €25,334 | -€15,094 | -37.3% |
| Financial debts | 43 | - | €3,120 | +€3,120 | |
| Credit institutions | 430/8 | - | €3,120 | +€3,120 | |
| Trade debts | 44 | €27,628 | €66 | -€27,562 | -99.8% |
| Suppliers | 440/4 | €27,628 | €66 | -€27,562 | -99.8% |
| Taxes, remuneration and social security | 45 | €12,800 | €12,800 | = | 0.0% |
| Taxes | 450/3 | €12,800 | €12,800 | = | 0.0% |
| Other amounts payable | 47/48 | - | €9,348 | +€9,348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,346 | €16,497 | +€8,150 | +97.7% |
| Other operating charges | 640/8 | €2,424 | €4,204 | +€1,780 | +73.4% |
| Gross operating margin | 9900 | €72,758 | -€16,579 | -€89,337 | |
| Operating profit (loss) | 9901 | €61,987 | -€37,280 | -€99,267 | |
| Financial charges | 65/66B | €175 | €799 | +€624 | +356% |
| Recurring financial charges | 65 | €175 | €799 | +€624 | +356% |
| Profit (loss) for the period before taxes | 9903 | €61,812 | -€38,079 | -€99,891 | |
| Income taxes | 67/77 | €12,800 | - | -€12,800 | |
| Profit (loss) for the period | 9904 | €49,012 | -€38,079 | -€87,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,012 | -€38,079 | -€87,091 |
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 23 October 2026 via checked.be.