BATI-P.M.: 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-P.M.
Largest movements
- Tangible fixed assets -€10,242
down €10,242 (-69.7%), from €14,698 to €4,456
of which Furniture and vehicles: -€9,996
- Cash -€2,440
down €2,440 (-29.2%), from €8,362 to €5,922
mainly Trade debts (-€7,460) and Debts after one year (-€5,264)
- Receivables within one year +€2,370
up €2,370 (+5.0%), from €47,589 to €49,959
of which Other amounts receivable: +€14,220
- Deferred charges and accrued income +€1,565
up €1,565 (+893%), from €175 to €1,740
- Trade debts -€7,460
down €7,460 (-54.5%), from €13,689 to €6,229
- Profit (loss) carried forward +€5,324
up €5,324 (+164%), from €3,249 to €8,573
- Debts after one year -€5,264
down €5,264 (-65.8%), from €8,004 to €2,739
- Accrued charges and deferred income -€3,079
no longer reported in 2025 (was €3,079)
- Advances received +€1,458
up €1,458 (+8.4%), from €17,352 to €18,810
- Turnover -€180,251
no longer reported in 2025 (was €180,251)
- Gross operating margin +€27,743
up €27,743, from -€10,974 to €16,770
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 | €70,824 | €62,076 | -€8,748 | -12.4% |
| Fixed assets | 21/28 | €14,698 | €4,456 | -€10,242 | -69.7% |
| Tangible fixed assets | 22/27 | €14,698 | €4,456 | -€10,242 | -69.7% |
| Plant, machinery and equipment | 23 | €535 | €288 | -€247 | -46.2% |
| Furniture and vehicles | 24 | €14,164 | €4,168 | -€9,996 | -70.6% |
| Current assets | 29/58 | €56,126 | €57,620 | +€1,495 | +2.7% |
| Amounts receivable within one year | 40/41 | €47,589 | €49,959 | +€2,370 | +5.0% |
| Trade receivables | 40 | €34,692 | €22,842 | -€11,850 | -34.2% |
| Other amounts receivable | 41 | €12,897 | €27,117 | +€14,220 | +110% |
| Cash at bank and in hand | 54/58 | €8,362 | €5,922 | -€2,440 | -29.2% |
| Deferred charges and accrued income | 490/1 | €175 | €1,740 | +€1,565 | +893% |
| Total equity and liabilities | 10/49 | €70,824 | €62,076 | -€8,748 | -12.4% |
| Equity | 10/15 | €23,709 | €29,033 | +€5,324 | +22.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,249 | €8,573 | +€5,324 | +164% |
| Amounts payable | 17/49 | €47,115 | €33,043 | -€14,072 | -29.9% |
| Amounts payable after more than one year | 17 | €8,004 | €2,739 | -€5,264 | -65.8% |
| Financial debts | 170/4 | €8,004 | €2,739 | -€5,264 | -65.8% |
| Amounts payable within one year | 42/48 | €36,033 | €30,304 | -€5,729 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €4,991 | €5,264 | +€273 | +5.5% |
| Trade debts | 44 | €13,689 | €6,229 | -€7,460 | -54.5% |
| Suppliers | 440/4 | €13,689 | €6,229 | -€7,460 | -54.5% |
| Advances received on contracts in progress | 46 | €17,352 | €18,810 | +€1,458 | +8.4% |
| Accrued charges and deferred income | 492/3 | €3,079 | - | -€3,079 | |
| Turnover | 70 | €180,251 | - | -€180,251 | |
| Goods, raw materials, services and sundry goods | 60/61 | €191,224 | €191,489 | +€265 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,242 | €10,242 | = | 0.0% |
| Other operating charges | 640/8 | €1,005 | €226 | -€779 | -77.5% |
| Gross operating margin | 9900 | -€10,974 | €16,770 | +€27,743 | |
| Operating profit (loss) | 9901 | -€22,221 | €6,301 | +€28,522 | |
| Financial income | 75/76B | €254 | €583 | +€328 | +129% |
| Recurring financial income | 75 | €254 | €583 | +€328 | +129% |
| Financial charges | 65/66B | €2,418 | €1,560 | -€858 | -35.5% |
| Recurring financial charges | 65 | €2,418 | €1,560 | -€858 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,385 | €5,324 | +€29,709 | |
| Profit (loss) for the period | 9904 | -€24,385 | €5,324 | +€29,709 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,385 | €5,324 | +€29,709 |
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 19 October 2026 via checked.be.