BATI-PBM: 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-PBM
Largest movements
- Cash +€22,120
new in 2025: €22,120
mainly Trade debts (+€13,093) and Net result for the year (+€12,768)
- Receivables within one year -€3,335
down €3,335 (-1.6%), from €210,935 to €207,600
of which Trade receivables: -€19,556
- Deferred charges and accrued income -€3,217
down €3,217 (-41.6%), from €7,726 to €4,509
- Trade debts +€13,093
up €13,093 (+151.9%), from €8,622 to €21,715
- Reserves +€12,768
up €12,768 (+28.5%), from €44,856 to €57,624
of which Distributable reserves: +€12,768
- Short-term financial debts -€10,141
no longer reported in 2025 (was €10,141)
- Gross operating margin -€21,357
down €21,357 (-44.2%), from €48,280 to €26,923
- Taxes -€5,103
down €5,103 (-42.4%), from €12,044 to €6,941
- Depreciation -€1,259
down €1,259 (-85.5%), from €1,472 to €213
- Financial charges -€783
down €783 (-8.8%), from €8,916 to €8,133
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 | €219,132 | €234,487 | +€15,355 | +7.0% |
| Fixed assets | 21/28 | €471 | €258 | -€213 | -45.2% |
| Tangible fixed assets | 22/27 | €471 | €258 | -€213 | -45.2% |
| Plant, machinery and equipment | 23 | €471 | €258 | -€213 | -45.2% |
| Current assets | 29/58 | €218,661 | €234,229 | +€15,568 | +7.1% |
| Amounts receivable within one year | 40/41 | €210,935 | €207,600 | -€3,335 | -1.6% |
| Trade receivables | 40 | €138,975 | €119,419 | -€19,556 | -14.1% |
| Other amounts receivable | 41 | €71,960 | €88,181 | +€16,221 | +22.5% |
| Cash at bank and in hand | 54/58 | - | €22,120 | +€22,120 | |
| Deferred charges and accrued income | 490/1 | €7,726 | €4,509 | -€3,217 | -41.6% |
| Total equity and liabilities | 10/49 | €219,132 | €234,487 | +€15,355 | +7.0% |
| Equity | 10/15 | €192,160 | €204,928 | +€12,768 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,856 | €57,624 | +€12,768 | +28.5% |
| Non-distributable reserves | 130/1 | €2,186 | €2,186 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,186 | €2,186 | = | 0.0% |
| Distributable reserves | 133 | €42,670 | €55,438 | +€12,768 | +29.9% |
| Profit (loss) carried forward | 14 | €141,104 | €141,104 | = | 0.0% |
| Amounts payable | 17/49 | €26,972 | €29,559 | +€2,587 | +9.6% |
| Amounts payable within one year | 42/48 | €26,972 | €29,559 | +€2,587 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €6,621 | €6,616 | -€5 | -0.1% |
| Financial debts | 43 | €10,141 | - | -€10,141 | |
| Credit institutions | 430/8 | €10,141 | - | -€10,141 | |
| Trade debts | 44 | €8,622 | €21,715 | +€13,093 | +151.9% |
| Suppliers | 440/4 | €8,622 | €21,715 | +€13,093 | +151.9% |
| Taxes, remuneration and social security | 45 | €1,588 | €1,228 | -€360 | -22.7% |
| Taxes | 450/3 | €43 | - | -€43 | |
| Remuneration and social security | 454/9 | €1,545 | €1,228 | -€317 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,472 | €213 | -€1,259 | -85.5% |
| Other operating charges | 640/8 | €559 | €494 | -€65 | -11.6% |
| Gross operating margin | 9900 | €48,280 | €26,923 | -€21,357 | -44.2% |
| Operating profit (loss) | 9901 | €46,249 | €26,216 | -€20,033 | -43.3% |
| Financial income | 75/76B | €1,588 | €1,626 | +€38 | +2.4% |
| Recurring financial income | 75 | €1,588 | €1,626 | +€38 | +2.4% |
| Financial charges | 65/66B | €8,916 | €8,133 | -€783 | -8.8% |
| Recurring financial charges | 65 | €8,916 | €8,133 | -€783 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €38,921 | €19,709 | -€19,212 | -49.4% |
| Income taxes | 67/77 | €12,044 | €6,941 | -€5,103 | -42.4% |
| Profit (loss) for the period | 9904 | €26,877 | €12,768 | -€14,109 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,877 | €12,768 | -€14,109 | -52.5% |
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 8 October 2026 via checked.be.