BATI-PARTNERS: what changed
Two fiscal 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-PARTNERS
Largest movements
- Receivables within one year +€1,695
new in 2025: €1,695
- Tangible fixed assets -€1,572
down €1,572 (-44.2%), from €3,556 to €1,984
of which Furniture and vehicles: -€1,110
- Cash -€881
down €881 (-80.1%), from €1,100 to €219
mainly Trade debts (-€2,119) and Receivables within one year (-€1,695)
- Other debts +€2,622
up €2,622 (+1.1%), from €238,512 to €241,134
- Trade debts -€2,119
down €2,119 (-91.3%), from €2,321 to €202
- Profit (loss) carried forward -€1,474
down €1,474 (-0.2%), from -€751,564 to -€753,038
- Accrued charges and deferred income +€214
up €214 (+55.2%), from €387 to €601
- Staff costs -€3,692
no longer reported in 2025 (was €3,692)
- Gross operating margin +€1,582
up €1,582, from -€1,158 to €424
- Depreciation -€346
down €346 (-18.0%), from €1,918 to €1,572
- Other operating charges -€333
no longer reported in 2025 (was €333)
- Financial charges -€137
down €137 (-29.5%), from €463 to €326
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 | €4,656 | €3,899 | -€757 | -16.3% |
| Fixed assets | 21/28 | €3,556 | €1,984 | -€1,572 | -44.2% |
| Tangible fixed assets | 22/27 | €3,556 | €1,984 | -€1,572 | -44.2% |
| Plant, machinery and equipment | 23 | €213 | - | -€213 | |
| Furniture and vehicles | 24 | €2,845 | €1,735 | -€1,110 | -39.0% |
| Other tangible fixed assets | 26 | €498 | €249 | -€249 | -50.0% |
| Current assets | 29/58 | €1,100 | €1,914 | +€814 | +74.0% |
| Amounts receivable within one year | 40/41 | - | €1,695 | +€1,695 | |
| Trade receivables | 40 | - | €1,695 | +€1,695 | |
| Cash at bank and in hand | 54/58 | €1,100 | €219 | -€881 | -80.1% |
| Total equity and liabilities | 10/49 | €4,656 | €3,899 | -€757 | -16.3% |
| Equity | 10/15 | -€236,564 | -€238,038 | -€1,474 | -0.6% |
| Contributions | 10/11 | €515,000 | €515,000 | = | 0.0% |
| Capital | 10 | €515,000 | €515,000 | = | 0.0% |
| Issued capital | 100 | €515,000 | €515,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€751,564 | -€753,038 | -€1,474 | -0.2% |
| Amounts payable | 17/49 | €241,220 | €241,937 | +€717 | +0.3% |
| Amounts payable within one year | 42/48 | €240,833 | €241,336 | +€504 | +0.2% |
| Trade debts | 44 | €2,321 | €202 | -€2,119 | -91.3% |
| Suppliers | 440/4 | €2,321 | €202 | -€2,119 | -91.3% |
| Other amounts payable | 47/48 | €238,512 | €241,134 | +€2,622 | +1.1% |
| Accrued charges and deferred income | 492/3 | €387 | €601 | +€214 | +55.2% |
| Remuneration, social security and pensions | 62 | €3,692 | - | -€3,692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,918 | €1,572 | -€346 | -18.0% |
| Other operating charges | 640/8 | €333 | - | -€333 | |
| Gross operating margin | 9900 | -€1,158 | €424 | +€1,582 | |
| Operating profit (loss) | 9901 | -€7,100 | -€1,148 | +€5,952 | +83.8% |
| Financial charges | 65/66B | €463 | €326 | -€137 | -29.5% |
| Recurring financial charges | 65 | €463 | €326 | -€137 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,563 | -€1,474 | +€6,089 | +80.5% |
| Profit (loss) for the period | 9904 | -€7,563 | -€1,474 | +€6,089 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,563 | -€1,474 | +€6,089 | +80.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.