BATI PROFF: 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 PROFF
Largest movements
- Receivables within one year +€55,064
up €55,064 (+141.7%), from €38,869 to €93,934
of which Trade receivables: +€53,983
- Cash -€4,556
down €4,556 (-34.1%), from €13,361 to €8,804
mainly Receivables within one year (-€55,064) and Contributions, distributions and other (-€15,000)
- Tangible fixed assets +€3,223
up €3,223 (+277.3%), from €1,162 to €4,385
- Advances received +€37,646
new in 2025: €37,646
- Other debts +€15,000
new in 2025: €15,000
- Reserves +€10,996
up €10,996 (+33.0%), from €33,294 to €44,291
- Trade debts -€8,076
down €8,076 (-84.7%), from €9,540 to €1,463
- Tax, wage and social debts -€1,399
down €1,399 (-11.3%), from €12,408 to €11,010
- Turnover +€66,999
up €66,999 (+47.4%), from €141,450 to €208,449
- Purchases and services +€46,746
up €46,746 (+37.0%), from €126,322 to €173,068
- Gross operating margin +€16,096
up €16,096 (+68.0%), from €23,682 to €39,777
- Other operating charges +€3,390
up €3,390 (+120.9%), from €2,804 to €6,194
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 | €56,243 | €110,410 | +€54,167 | +96.3% |
| Fixed assets | 21/28 | €4,012 | €7,235 | +€3,223 | +80.3% |
| Tangible fixed assets | 22/27 | €1,162 | €4,385 | +€3,223 | +277.3% |
| Furniture and vehicles | 24 | €1,162 | €4,385 | +€3,223 | +277.3% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €52,230 | €103,174 | +€50,944 | +97.5% |
| Amounts receivable within one year | 40/41 | €38,869 | €93,934 | +€55,064 | +141.7% |
| Trade receivables | 40 | €24,888 | €78,871 | +€53,983 | +216.9% |
| Other amounts receivable | 41 | €13,981 | €15,063 | +€1,081 | +7.7% |
| Cash at bank and in hand | 54/58 | €13,361 | €8,804 | -€4,556 | -34.1% |
| Deferred charges and accrued income | 490/1 | - | €436 | +€436 | |
| Total equity and liabilities | 10/49 | €56,243 | €110,410 | +€54,167 | +96.3% |
| Equity | 10/15 | €34,294 | €45,291 | +€10,996 | +32.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,294 | €44,291 | +€10,996 | +33.0% |
| Distributable reserves | 133 | €33,294 | €44,291 | +€10,996 | +33.0% |
| Amounts payable | 17/49 | €21,948 | €65,119 | +€43,171 | +196.7% |
| Amounts payable within one year | 42/48 | €21,948 | €65,119 | +€43,171 | +196.7% |
| Trade debts | 44 | €9,540 | €1,463 | -€8,076 | -84.7% |
| Suppliers | 440/4 | €9,540 | €1,463 | -€8,076 | -84.7% |
| Advances received on contracts in progress | 46 | - | €37,646 | +€37,646 | |
| Taxes, remuneration and social security | 45 | €12,408 | €11,010 | -€1,399 | -11.3% |
| Taxes | 450/3 | €12,408 | €11,010 | -€1,399 | -11.3% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Turnover | 70 | €141,450 | €208,449 | +€66,999 | +47.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €126,322 | €173,068 | +€46,746 | +37.0% |
| Remuneration, social security and pensions | 62 | €210 | €170 | -€40 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €524 | €1,876 | +€1,352 | +258.1% |
| Other operating charges | 640/8 | €2,804 | €6,194 | +€3,390 | +120.9% |
| Gross operating margin | 9900 | €23,682 | €39,777 | +€16,096 | +68.0% |
| Operating profit (loss) | 9901 | €20,144 | €31,538 | +€11,394 | +56.6% |
| Financial charges | 65/66B | €99 | €172 | +€73 | +73.6% |
| Recurring financial charges | 65 | €99 | €172 | +€73 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | €20,045 | €31,367 | +€11,322 | +56.5% |
| Income taxes | 67/77 | €5,047 | €5,370 | +€324 | +6.4% |
| Profit (loss) for the period | 9904 | €14,998 | €25,996 | +€10,998 | +73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,998 | €25,996 | +€10,998 | +73.3% |
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 7 October 2026 via checked.be.