BATI RAONE: 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 RAONE
Largest movements
- Receivables within one year +€10,600
up €10,600 (+44.7%), from €23,734 to €34,333
- Cash -€10,496
down €10,496 (-19.1%), from €54,930 to €44,434
mainly Receivables within one year (-€10,600) and Current investments (-€8,442)
- Current investments +€8,442
up €8,442 (+11.4%), from €73,746 to €82,188
- Tangible fixed assets -€7,718
down €7,718 (-8.3%), from €93,150 to €85,432
of which Land and buildings: -€5,160
- Deferred charges and accrued income +€3,694
up €3,694 (+277%), from €1,332 to €5,026
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€610
up €610 (+4.4%), from €13,864 to €14,474
- Depreciation -€585
down €585 (-7.0%), from €8,303 to €7,718
- Taxes +€553
new in 2025: €553
- Financial charges -€287
down €287 (-58.2%), from €493 to €206
- Financial income -€229
down €229 (-23.4%), from €980 to €751
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 | €247,292 | €251,813 | +€4,522 | +1.8% |
| Fixed assets | 21/28 | €93,550 | €85,832 | -€7,718 | -8.3% |
| Tangible fixed assets | 22/27 | €93,150 | €85,432 | -€7,718 | -8.3% |
| Land and buildings | 22 | €79,849 | €74,689 | -€5,160 | -6.5% |
| Plant, machinery and equipment | 23 | €13,301 | €10,743 | -€2,558 | -19.2% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €153,741 | €165,981 | +€12,240 | +8.0% |
| Amounts receivable within one year | 40/41 | €23,734 | €34,333 | +€10,600 | +44.7% |
| Other amounts receivable | 41 | €23,734 | €34,333 | +€10,600 | +44.7% |
| Current investments | 50/53 | €73,746 | €82,188 | +€8,442 | +11.4% |
| Cash at bank and in hand | 54/58 | €54,930 | €44,434 | -€10,496 | -19.1% |
| Deferred charges and accrued income | 490/1 | €1,332 | €5,026 | +€3,694 | +277% |
| Total equity and liabilities | 10/49 | €247,292 | €251,813 | +€4,522 | +1.8% |
| Equity | 10/15 | €234,336 | €236,572 | +€2,236 | +1.0% |
| Contributions | 10/11 | €143,000 | €143,000 | = | 0.0% |
| Capital | 10 | €143,000 | €143,000 | = | 0.0% |
| Issued capital | 100 | €143,000 | €143,000 | = | 0.0% |
| Reserves | 13 | €21,273 | €21,273 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,370 | €14,370 | = | 0.0% |
| Legal reserve | 130 | €14,300 | €14,300 | = | 0.0% |
| Other | 1319 | €70 | €70 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,368 | €1,368 | = | 0.0% |
| Distributable reserves | 133 | €5,535 | €5,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,063 | €72,299 | +€2,236 | +3.2% |
| Amounts payable | 17/49 | €12,955 | €15,241 | +€2,285 | +17.6% |
| Amounts payable within one year | 42/48 | €5,359 | €7,836 | +€2,478 | +46.2% |
| Trade debts | 44 | €130 | €2,147 | +€2,017 | +1,551% |
| Suppliers | 440/4 | €130 | €2,147 | +€2,017 | +1,551% |
| Taxes, remuneration and social security | 45 | - | €461 | +€461 | |
| Taxes | 450/3 | - | €461 | +€461 | |
| Other amounts payable | 47/48 | €5,229 | €5,229 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,597 | €7,404 | -€192 | -2.5% |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,303 | €7,718 | -€585 | -7.0% |
| Other operating charges | 640/8 | €4,367 | €4,512 | +€145 | +3.3% |
| Gross operating margin | 9900 | €13,864 | €14,474 | +€610 | +4.4% |
| Operating profit (loss) | 9901 | €1,194 | €2,244 | +€1,050 | +88.0% |
| Financial income | 75/76B | €980 | €751 | -€229 | -23.4% |
| Recurring financial income | 75 | €980 | €751 | -€229 | -23.4% |
| Financial charges | 65/66B | €493 | €206 | -€287 | -58.2% |
| Recurring financial charges | 65 | €493 | €206 | -€287 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €1,681 | €2,789 | +€1,108 | +65.9% |
| Income taxes | 67/77 | - | €553 | +€553 | |
| Profit (loss) for the period | 9904 | €1,681 | €2,236 | +€555 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,681 | €2,236 | +€555 | +33.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.