BATI PRO PLUS: 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 PRO PLUS
Largest movements
- Cash -€9,466
down €9,466 (-63.4%), from €14,920 to €5,453
mainly Accrued charges and deferred income (-€12,850) and Tax, wage and social debts (-€3,186)
- Accrued charges and deferred income -€12,850
down €12,850 (-91.5%), from €14,050 to €1,200
- Trade debts +€3,355
up €3,355 (+766.1%), from €438 to €3,793
- Tax, wage and social debts -€3,186
down €3,186 (-43.2%), from €7,374 to €4,189
of which Remuneration and social security: -€2,500
- Profit (loss) carried forward +€3,118
up €3,118 (+33.5%), from €9,294 to €12,412
- Gross operating margin -€5,725
down €5,725 (-44.5%), from €12,878 to €7,154
- Taxes -€2,019
down €2,019 (-65.1%), from €3,104 to €1,085
- Other operating charges +€1,492
up €1,492 (+211.2%), from €706 to €2,198
- Financial charges +€462
up €462 (+1339.6%), from €35 to €497
- Staff costs +€437
new in 2025: €437
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 | €33,656 | €24,093 | -€9,563 | -28.4% |
| Fixed assets | 21/28 | €731 | €447 | -€283 | -38.8% |
| Tangible fixed assets | 22/27 | €731 | €447 | -€283 | -38.8% |
| Furniture and vehicles | 24 | €731 | €447 | -€283 | -38.8% |
| Current assets | 29/58 | €32,925 | €23,646 | -€9,279 | -28.2% |
| Amounts receivable within one year | 40/41 | €18,005 | €18,192 | +€187 | +1.0% |
| Trade receivables | 40 | €11,545 | €8,181 | -€3,364 | -29.1% |
| Other amounts receivable | 41 | €6,461 | €10,011 | +€3,551 | +55.0% |
| Cash at bank and in hand | 54/58 | €14,920 | €5,453 | -€9,466 | -63.4% |
| Total equity and liabilities | 10/49 | €33,656 | €24,093 | -€9,563 | -28.4% |
| Equity | 10/15 | €11,794 | €14,912 | +€3,118 | +26.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,294 | €12,412 | +€3,118 | +33.5% |
| Amounts payable | 17/49 | €21,862 | €9,181 | -€12,680 | -58.0% |
| Amounts payable within one year | 42/48 | €7,812 | €7,981 | +€169 | +2.2% |
| Trade debts | 44 | €438 | €3,793 | +€3,355 | +766.1% |
| Suppliers | 440/4 | €438 | €3,793 | +€3,355 | +766.1% |
| Taxes, remuneration and social security | 45 | €7,374 | €4,189 | -€3,186 | -43.2% |
| Taxes | 450/3 | €4,874 | €4,189 | -€686 | -14.1% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Accrued charges and deferred income | 492/3 | €14,050 | €1,200 | -€12,850 | -91.5% |
| Remuneration, social security and pensions | 62 | - | €437 | +€437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €283 | +€164 | +137.7% |
| Other operating charges | 640/8 | €706 | €2,198 | +€1,492 | +211.2% |
| Gross operating margin | 9900 | €12,878 | €7,154 | -€5,725 | -44.5% |
| Operating profit (loss) | 9901 | €12,053 | €4,235 | -€7,817 | -64.9% |
| Financial income | 75/76B | €380 | €464 | +€84 | +22.0% |
| Recurring financial income | 75 | €380 | €464 | +€84 | +22.0% |
| Financial charges | 65/66B | €35 | €497 | +€462 | +1339.6% |
| Recurring financial charges | 65 | €35 | €497 | +€462 | +1339.6% |
| Profit (loss) for the period before taxes | 9903 | €12,398 | €4,202 | -€8,196 | -66.1% |
| Income taxes | 67/77 | €3,104 | €1,085 | -€2,019 | -65.1% |
| Profit (loss) for the period | 9904 | €9,294 | €3,118 | -€6,177 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,294 | €3,118 | -€6,177 | -66.5% |
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 10 October 2026 via checked.be.