BATI QUALITY: 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 QUALITY
Largest movements
- Tangible fixed assets -€161,084
down €161,084 (-41.9%), from €384,828 to €223,744
of which Land and buildings: -€168,490
- Receivables within one year +€108,095
up €108,095 (+139%), from €78,036 to €186,131
of which Other amounts receivable: +€104,095
- Stocks and contracts -€53,312
down €53,312 (-34.1%), from €156,223 to €102,911
- Debts after one year -€109,700
down €109,700 (-69.1%), from €158,646 to €48,946
- Profit (loss) carried forward +€89,678
up €89,678 (+45.0%), from €199,449 to €289,127
- Short-term financial debts -€83,181
down €83,181 (-42.1%), from €197,792 to €114,610
- Current portion of long-term debt -€40,137
down €40,137 (-58.6%), from €68,479 to €28,342
- Tax, wage and social debts +€32,279
up €32,279 (+2,106%), from €1,533 to €33,812
- Gross operating margin +€112,328
up €112,328 (+155%), from €72,691 to €185,018
- Taxes +€30,028
up €30,028 (+794%), from €3,784 to €33,812
- Depreciation -€11,487
down €11,487 (-41.7%), from €27,568 to €16,081
- Financial charges -€3,335
down €3,335 (-8.2%), from €40,555 to €37,220
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 | €704,012 | €600,873 | -€103,139 | -14.7% |
| Fixed assets | 21/28 | €389,041 | €227,957 | -€161,084 | -41.4% |
| Tangible fixed assets | 22/27 | €384,828 | €223,744 | -€161,084 | -41.9% |
| Land and buildings | 22 | €383,570 | €215,080 | -€168,490 | -43.9% |
| Plant, machinery and equipment | 23 | €1,014 | €762 | -€252 | -24.8% |
| Furniture and vehicles | 24 | €244 | €7,902 | +€7,658 | +3,137% |
| Financial fixed assets | 28 | €4,213 | €4,213 | = | 0.0% |
| Current assets | 29/58 | €314,970 | €372,916 | +€57,945 | +18.4% |
| Stocks and contracts in progress | 3 | €156,223 | €102,911 | -€53,312 | -34.1% |
| Stocks | 30/36 | €156,223 | €102,911 | -€53,312 | -34.1% |
| Amounts receivable within one year | 40/41 | €78,036 | €186,131 | +€108,095 | +139% |
| Trade receivables | 40 | €0 | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | €78,036 | €182,131 | +€104,095 | +133% |
| Cash at bank and in hand | 54/58 | €80,270 | €83,430 | +€3,160 | +3.9% |
| Deferred charges and accrued income | 490/1 | €441 | €444 | +€3 | +0.7% |
| Total equity and liabilities | 10/49 | €704,012 | €600,873 | -€103,139 | -14.7% |
| Equity | 10/15 | €267,099 | €356,777 | +€89,678 | +33.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,449 | €289,127 | +€89,678 | +45.0% |
| Amounts payable | 17/49 | €436,913 | €244,096 | -€192,817 | -44.1% |
| Amounts payable after more than one year | 17 | €158,646 | €48,946 | -€109,700 | -69.1% |
| Financial debts | 170/4 | €158,646 | €48,946 | -€109,700 | -69.1% |
| Amounts payable within one year | 42/48 | €278,267 | €195,150 | -€83,117 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €68,479 | €28,342 | -€40,137 | -58.6% |
| Financial debts | 43 | €197,792 | €114,610 | -€83,181 | -42.1% |
| Credit institutions | 430/8 | €197,792 | €114,610 | -€83,181 | -42.1% |
| Trade debts | 44 | €6,364 | €15,636 | +€9,272 | +146% |
| Suppliers | 440/4 | €6,364 | €15,636 | +€9,272 | +146% |
| Taxes, remuneration and social security | 45 | €1,533 | €33,812 | +€32,279 | +2,106% |
| Taxes | 450/3 | €1,533 | €33,812 | +€32,279 | +2,106% |
| Other amounts payable | 47/48 | €4,100 | €2,750 | -€1,350 | -32.9% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,568 | €16,081 | -€11,487 | -41.7% |
| Other operating charges | 640/8 | €2,442 | €2,486 | +€44 | +1.8% |
| Non-recurring operating charges | 66A | €100 | €7,846 | +€7,746 | +7,746% |
| Gross operating margin | 9900 | €72,691 | €185,018 | +€112,328 | +155% |
| Operating profit (loss) | 9901 | €42,581 | €158,606 | +€116,026 | +272% |
| Financial income | 75/76B | €2,886 | €2,104 | -€782 | -27.1% |
| Recurring financial income | 75 | €2,886 | €2,104 | -€782 | -27.1% |
| Financial charges | 65/66B | €40,555 | €37,220 | -€3,335 | -8.2% |
| Recurring financial charges | 65 | €40,555 | €37,220 | -€3,335 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €4,911 | €123,490 | +€118,579 | +2,414% |
| Income taxes | 67/77 | €3,784 | €33,812 | +€30,028 | +794% |
| Profit (loss) for the period | 9904 | €1,127 | €89,678 | +€88,550 | +7,854% |
| Profit (loss) for the period to be appropriated | 9905 | €1,127 | €89,678 | +€88,550 | +7,854% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.