BATI PLUS: 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 PLUS
Largest movements
- Cash +€62,931
up €62,931 (+51.2%), from €122,800 to €185,731
mainly Receivables within one year (+€55,828) and Trade debts (+€33,796)
- Receivables within one year -€55,828
down €55,828 (-59.4%), from €94,064 to €38,236
of which Other amounts receivable: -€39,576
- Deferred charges and accrued income -€12,466
down €12,466 (-73.2%), from €17,021 to €4,555
- Tangible fixed assets +€11,658
up €11,658 (+2.2%), from €541,611 to €553,269
of which Furniture and vehicles: +€10,341
- Profit (loss) carried forward -€40,100
down €40,100 (-5.7%), from €701,368 to €661,268
- Trade debts +€33,796
up €33,796 (+194.3%), from €17,395 to €51,191
- Current portion of long-term debt +€10,836
up €10,836 (+63.0%), from €17,191 to €28,027
- Turnover +€388,138
up €388,138 (+46.7%), from €831,537 to €1.2m
- Purchases and services +€339,036
up €339,036 (+56.6%), from €599,188 to €938,224
- Staff costs +€145,687
up €145,687 (+83.0%), from €175,500 to €321,187
- Gross operating margin +€84,236
up €84,236 (+34.2%), from €246,217 to €330,453
- Taxes +€14,972
up €14,972 (+99.6%), from €15,028 to €30,000
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 | €779,111 | €785,557 | +€6,446 | +0.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €544,932 | €556,590 | +€11,658 | +2.1% |
| Tangible fixed assets | 22/27 | €541,611 | €553,269 | +€11,658 | +2.2% |
| Land and buildings | 22 | €510,934 | €510,709 | -€225 | 0.0% |
| Plant, machinery and equipment | 23 | €3,394 | €4,935 | +€1,542 | +45.4% |
| Furniture and vehicles | 24 | €24,931 | €35,272 | +€10,341 | +41.5% |
| Other tangible fixed assets | 26 | €2,352 | €2,352 | = | 0.0% |
| Financial fixed assets | 28 | €3,321 | €3,321 | = | 0.0% |
| Current assets | 29/58 | €234,179 | €228,967 | -€5,212 | -2.2% |
| Stocks and contracts in progress | 3 | €295 | €445 | +€150 | +50.9% |
| Stocks | 30/36 | €295 | €445 | +€150 | +50.9% |
| Amounts receivable within one year | 40/41 | €94,064 | €38,236 | -€55,828 | -59.4% |
| Trade receivables | 40 | €39,154 | €22,902 | -€16,252 | -41.5% |
| Other amounts receivable | 41 | €54,910 | €15,334 | -€39,576 | -72.1% |
| Cash at bank and in hand | 54/58 | €122,800 | €185,731 | +€62,931 | +51.2% |
| Deferred charges and accrued income | 490/1 | €17,021 | €4,555 | -€12,466 | -73.2% |
| Total equity and liabilities | 10/49 | €779,111 | €785,557 | +€6,446 | +0.8% |
| Equity | 10/15 | €725,535 | €685,436 | -€40,100 | -5.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,576 | €5,576 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,576 | €5,576 | = | 0.0% |
| Legal reserve | 130 | €5,576 | €5,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | €701,368 | €661,268 | -€40,100 | -5.7% |
| Amounts payable | 17/49 | €53,575 | €100,121 | +€46,546 | +86.9% |
| Amounts payable within one year | 42/48 | €53,575 | €100,121 | +€46,546 | +86.9% |
| Current portion of amounts payable after more than one year | 42 | €17,191 | €28,027 | +€10,836 | +63.0% |
| Trade debts | 44 | €17,395 | €51,191 | +€33,796 | +194.3% |
| Suppliers | 440/4 | €17,395 | €51,191 | +€33,796 | +194.3% |
| Advances received on contracts in progress | 46 | €250 | €250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,439 | €12,356 | -€3,083 | -20.0% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €15,439 | €12,356 | -€3,083 | -20.0% |
| Other amounts payable | 47/48 | €3,300 | €8,297 | +€4,997 | +151.4% |
| Turnover | 70 | €831,537 | €1,219,675 | +€388,138 | +46.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €599,188 | €938,224 | +€339,036 | +56.6% |
| Remuneration, social security and pensions | 62 | €175,500 | €321,187 | +€145,687 | +83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,466 | €13,980 | +€3,514 | +33.6% |
| Other operating charges | 640/8 | €2,766 | €3,299 | +€533 | +19.3% |
| Gross operating margin | 9900 | €246,217 | €330,453 | +€84,236 | +34.2% |
| Operating profit (loss) | 9901 | €57,484 | -€8,014 | -€65,498 | |
| Financial charges | 65/66B | €1,759 | €2,086 | +€327 | +18.6% |
| Recurring financial charges | 65 | €1,759 | €2,086 | +€327 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €55,726 | -€10,100 | -€65,825 | |
| Income taxes | 67/77 | €15,028 | €30,000 | +€14,972 | +99.6% |
| Profit (loss) for the period | 9904 | €40,697 | -€40,100 | -€80,797 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,697 | -€40,100 | -€80,797 |
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 1 October 2026 via checked.be.