BATI PIERYS: 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 PIERYS
Largest movements
- Receivables within one year -€3,970
down €3,970 (-58.5%), from €6,786 to €2,816
of which Trade receivables: -€2,500
- Cash +€2,106
new in 2025: €2,106
mainly Receivables within one year (+€3,970) and Net result for the year (+€234)
- Tangible fixed assets -€193
down €193 (-4.3%), from €4,442 to €4,249
of which Plant, machinery and equipment: -€193
- Deferred charges and accrued income +€150
up €150 (+10.6%), from €1,409 to €1,558
- Short-term financial debts -€2,087
no longer reported in 2025 (was €2,087)
- Profit (loss) carried forward +€234
up €234 (+7.4%), from €3,148 to €3,382
- Depreciation -€4,004
down €4,004 (-95.4%), from €4,197 to €193
- Gross operating margin +€2,156
up €2,156, from -€892 to €1,264
- Financial charges -€379
down €379 (-56.5%), from €671 to €292
- Other operating charges -€319
down €319 (-41.3%), from €772 to €453
- Taxes +€193
up €193, from -€100 to €93
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 | €13,432 | €11,525 | -€1,907 | -14.2% |
| Fixed assets | 21/28 | €5,237 | €5,044 | -€193 | -3.7% |
| Tangible fixed assets | 22/27 | €4,442 | €4,249 | -€193 | -4.3% |
| Plant, machinery and equipment | 23 | €386 | €193 | -€193 | -50.0% |
| Furniture and vehicles | 24 | €4,056 | €4,056 | = | 0.0% |
| Financial fixed assets | 28 | €795 | €795 | = | 0.0% |
| Current assets | 29/58 | €8,195 | €6,481 | -€1,715 | -20.9% |
| Amounts receivable within one year | 40/41 | €6,786 | €2,816 | -€3,970 | -58.5% |
| Trade receivables | 40 | €2,500 | - | -€2,500 | |
| Other amounts receivable | 41 | €4,286 | €2,816 | -€1,470 | -34.3% |
| Cash at bank and in hand | 54/58 | - | €2,106 | +€2,106 | |
| Deferred charges and accrued income | 490/1 | €1,409 | €1,558 | +€150 | +10.6% |
| Total equity and liabilities | 10/49 | €13,432 | €11,525 | -€1,907 | -14.2% |
| Equity | 10/15 | €11,208 | €11,442 | +€234 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €3,148 | €3,382 | +€234 | +7.4% |
| Amounts payable | 17/49 | €2,224 | €82 | -€2,141 | -96.3% |
| Amounts payable within one year | 42/48 | €2,224 | €82 | -€2,141 | -96.3% |
| Financial debts | 43 | €2,087 | - | -€2,087 | |
| Credit institutions | 430/8 | €2,087 | - | -€2,087 | |
| Trade debts | 44 | €137 | €82 | -€54 | -39.7% |
| Suppliers | 440/4 | €137 | €82 | -€54 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,197 | €193 | -€4,004 | -95.4% |
| Other operating charges | 640/8 | €772 | €453 | -€319 | -41.3% |
| Gross operating margin | 9900 | -€892 | €1,264 | +€2,156 | |
| Operating profit (loss) | 9901 | -€5,860 | €618 | +€6,479 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €671 | €292 | -€379 | -56.5% |
| Recurring financial charges | 65 | €671 | €292 | -€379 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,529 | €327 | +€6,856 | |
| Income taxes | 67/77 | -€100 | €93 | +€193 | |
| Profit (loss) for the period | 9904 | -€6,429 | €234 | +€6,663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,429 | €234 | +€6,663 |
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 29 October 2026 via checked.be.