BATI-PIC: 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-PIC
Largest movements
- Receivables within one year +€8,752
up €8,752 (+43.1%), from €20,304 to €29,056
of which Trade receivables: +€9,915
- Cash +€1,113
up €1,113 (+187%), from €594 to €1,706
mainly Net result for the year (+€4,745) and Trade debts (+€4,692)
- Profit (loss) carried forward +€4,745
up €4,745 (+36.8%), from €12,879 to €17,624
- Trade debts +€4,692
up €4,692 (+114%), from €4,129 to €8,821
- Tax, wage and social debts +€661
up €661 (+94.3%), from €700 to €1,361
- Other debts -€497
down €497 (-28.9%), from €1,718 to €1,221
- Purchases and services -€52,373
no longer reported in 2025 (was €52,373)
- Turnover -€50,593
no longer reported in 2025 (was €50,593)
- Gross operating margin +€7,075
up €7,075, from -€653 to €6,422
- Taxes +€1,361
new in 2025: €1,361
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 | €21,426 | €31,027 | +€9,601 | +44.8% |
| Fixed assets | 21/28 | €529 | €264 | -€264 | -50.0% |
| Tangible fixed assets | 22/27 | €529 | €264 | -€264 | -50.0% |
| Furniture and vehicles | 24 | €529 | €264 | -€264 | -50.0% |
| Current assets | 29/58 | €20,898 | €30,763 | +€9,865 | +47.2% |
| Amounts receivable within one year | 40/41 | €20,304 | €29,056 | +€8,752 | +43.1% |
| Trade receivables | 40 | €16,486 | €26,401 | +€9,915 | +60.1% |
| Other amounts receivable | 41 | €3,819 | €2,655 | -€1,163 | -30.5% |
| Cash at bank and in hand | 54/58 | €594 | €1,706 | +€1,113 | +187% |
| Total equity and liabilities | 10/49 | €21,426 | €31,027 | +€9,601 | +44.8% |
| Equity | 10/15 | €14,879 | €19,624 | +€4,745 | +31.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,879 | €17,624 | +€4,745 | +36.8% |
| Amounts payable | 17/49 | €6,547 | €11,403 | +€4,856 | +74.2% |
| Amounts payable within one year | 42/48 | €6,547 | €11,403 | +€4,856 | +74.2% |
| Trade debts | 44 | €4,129 | €8,821 | +€4,692 | +114% |
| Suppliers | 440/4 | €4,129 | €8,821 | +€4,692 | +114% |
| Taxes, remuneration and social security | 45 | €700 | €1,361 | +€661 | +94.3% |
| Taxes | 450/3 | €700 | €1,361 | +€661 | +94.3% |
| Other amounts payable | 47/48 | €1,718 | €1,221 | -€497 | -28.9% |
| Turnover | 70 | €50,593 | - | -€50,593 | |
| Non-recurring operating income | 76A | €1,128 | - | -€1,128 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,373 | - | -€52,373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €264 | = | 0.0% |
| Gross operating margin | 9900 | -€653 | €6,422 | +€7,075 | |
| Operating profit (loss) | 9901 | -€917 | €6,158 | +€7,075 | |
| Financial income | 75/76B | €39 | €32 | -€7 | -16.8% |
| Recurring financial income | 75 | €39 | €32 | -€7 | -16.8% |
| Financial charges | 65/66B | €170 | €85 | -€85 | -50.1% |
| Recurring financial charges | 65 | €170 | €85 | -€85 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,047 | €6,106 | +€7,153 | |
| Income taxes | 67/77 | - | €1,361 | +€1,361 | |
| Profit (loss) for the period | 9904 | -€1,047 | €4,745 | +€5,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,047 | €4,745 | +€5,793 |
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 14 October 2026 via checked.be.