BATI-PLAN: 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-PLAN
Largest movements
- Tangible fixed assets -€87,813
down €87,813 (-4.7%), from €1.9m to €1.8m
of which Land and buildings: -€87,813
- Cash +€38,571
up €38,571 (+163%), from €23,611 to €62,182
mainly Depreciation (+€99,803) and Net result for the year (+€65,776)
- Short-term financial debts -€146,930
down €146,930 (-14.9%), from €983,423 to €836,493
- Profit (loss) carried forward +€65,776
up €65,776, from -€35,911 to €29,865
- Other debts +€54,585
up €54,585 (+6.4%), from €856,488 to €911,073
- Accrued charges and deferred income -€33,180
down €33,180 (-51.2%), from €64,781 to €31,601
- Gross operating margin +€51,470
up €51,470 (+25.9%), from €198,754 to €250,225
- Financial charges -€12,413
down €12,413 (-14.6%), from €84,807 to €72,395
- Depreciation +€2,502
up €2,502 (+2.6%), from €97,301 to €99,803
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 | €1,887,491 | €1,837,865 | -€49,626 | -2.6% |
| Fixed assets | 21/28 | €1,859,610 | €1,771,797 | -€87,813 | -4.7% |
| Tangible fixed assets | 22/27 | €1,856,610 | €1,768,797 | -€87,813 | -4.7% |
| Land and buildings | 22 | €1,856,610 | €1,768,797 | -€87,813 | -4.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €27,881 | €66,068 | +€38,187 | +137% |
| Amounts receivable within one year | 40/41 | €2,640 | €2,236 | -€404 | -15.3% |
| Trade receivables | 40 | €2,640 | €2,236 | -€404 | -15.3% |
| Cash at bank and in hand | 54/58 | €23,611 | €62,182 | +€38,571 | +163% |
| Deferred charges and accrued income | 490/1 | €1,631 | €1,650 | +€19 | +1.2% |
| Total equity and liabilities | 10/49 | €1,887,491 | €1,837,865 | -€49,626 | -2.6% |
| Equity | 10/15 | -€30,911 | €34,865 | +€65,776 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,911 | €29,865 | +€65,776 | |
| Amounts payable | 17/49 | €1,918,402 | €1,803,000 | -€115,402 | -6.0% |
| Amounts payable after more than one year | 17 | - | €7,400 | +€7,400 | |
| Other amounts payable | 178/9 | - | €7,400 | +€7,400 | |
| Amounts payable within one year | 42/48 | €1,853,621 | €1,763,999 | -€89,622 | -4.8% |
| Financial debts | 43 | €983,423 | €836,493 | -€146,930 | -14.9% |
| Credit institutions | 430/8 | €983,423 | €836,493 | -€146,930 | -14.9% |
| Trade debts | 44 | €3,193 | €2,614 | -€580 | -18.2% |
| Suppliers | 440/4 | €3,193 | €2,614 | -€580 | -18.2% |
| Taxes, remuneration and social security | 45 | €10,517 | €13,820 | +€3,302 | +31.4% |
| Taxes | 450/3 | €10,517 | €13,820 | +€3,302 | +31.4% |
| Other amounts payable | 47/48 | €856,488 | €911,073 | +€54,585 | +6.4% |
| Accrued charges and deferred income | 492/3 | €64,781 | €31,601 | -€33,180 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,301 | €99,803 | +€2,502 | +2.6% |
| Other operating charges | 640/8 | €11,604 | €12,319 | +€715 | +6.2% |
| Gross operating margin | 9900 | €198,754 | €250,225 | +€51,470 | +25.9% |
| Operating profit (loss) | 9901 | €89,850 | €138,103 | +€48,253 | +53.7% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €84,807 | €72,395 | -€12,413 | -14.6% |
| Recurring financial charges | 65 | €84,807 | €72,395 | -€12,413 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €5,042 | €65,776 | +€60,734 | +1,205% |
| Profit (loss) for the period | 9904 | €5,042 | €65,776 | +€60,734 | +1,205% |
| Profit (loss) for the period to be appropriated | 9905 | €5,042 | €65,776 | +€60,734 | +1,205% |
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 13 October 2026 via checked.be.