BATI-RAS: 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-RAS
Largest movements
- Receivables within one year +€12,398
up €12,398 (+12.5%), from €99,380 to €111,777
of which Other amounts receivable: +€12,232
- Deferred charges and accrued income +€6,893
up €6,893 (+238.0%), from €2,896 to €9,790
- Cash -€5,334
down €5,334 (-9.6%), from €55,332 to €49,998
mainly Receivables within one year (-€12,398) and Other debts (-€8,050)
- Profit (loss) carried forward +€19,357
up €19,357 (+16.9%), from €114,441 to €133,798
- Other debts -€8,050
down €8,050 (-51.7%), from €15,573 to €7,523
- Tax, wage and social debts +€2,091
new in 2025: €2,091
- Gross operating margin +€46,487
up €46,487, from -€1,988 to €44,499
- Staff costs +€8,526
up €8,526 (+74.1%), from €11,508 to €20,034
- Taxes +€1,327
up €1,327, from -€77 to €1,250
- Financial charges +€851
up €851 (+237.9%), from €358 to €1,208
- Depreciation +€681
up €681 (+62.4%), from €1,091 to €1,772
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 | €166,614 | €180,012 | +€13,398 | +8.0% |
| Fixed assets | 21/28 | €9,006 | €8,447 | -€559 | -6.2% |
| Tangible fixed assets | 22/27 | €4,302 | €3,743 | -€559 | -13.0% |
| Plant, machinery and equipment | 23 | €950 | €1,859 | +€910 | +95.8% |
| Furniture and vehicles | 24 | €3,353 | €1,884 | -€1,468 | -43.8% |
| Financial fixed assets | 28 | €4,704 | €4,704 | = | 0.0% |
| Current assets | 29/58 | €157,608 | €171,565 | +€13,957 | +8.9% |
| Amounts receivable within one year | 40/41 | €99,380 | €111,777 | +€12,398 | +12.5% |
| Trade receivables | 40 | €92,507 | €92,673 | +€166 | +0.2% |
| Other amounts receivable | 41 | €6,873 | €19,104 | +€12,232 | +178.0% |
| Cash at bank and in hand | 54/58 | €55,332 | €49,998 | -€5,334 | -9.6% |
| Deferred charges and accrued income | 490/1 | €2,896 | €9,790 | +€6,893 | +238.0% |
| Total equity and liabilities | 10/49 | €166,614 | €180,012 | +€13,398 | +8.0% |
| Equity | 10/15 | €151,041 | €170,398 | +€19,357 | +12.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €29,600 | €29,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,740 | €27,740 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,441 | €133,798 | +€19,357 | +16.9% |
| Amounts payable | 17/49 | €15,573 | €9,614 | -€5,959 | -38.3% |
| Amounts payable within one year | 42/48 | €15,573 | €9,614 | -€5,959 | -38.3% |
| Taxes, remuneration and social security | 45 | - | €2,091 | +€2,091 | |
| Taxes | 450/3 | - | €2,091 | +€2,091 | |
| Other amounts payable | 47/48 | €15,573 | €7,523 | -€8,050 | -51.7% |
| Remuneration, social security and pensions | 62 | €11,508 | €20,034 | +€8,526 | +74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,091 | €1,772 | +€681 | +62.4% |
| Other operating charges | 640/8 | €1,394 | €878 | -€517 | -37.1% |
| Gross operating margin | 9900 | -€1,988 | €44,499 | +€46,487 | |
| Operating profit (loss) | 9901 | -€15,981 | €21,815 | +€37,796 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +1650.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1650.0% |
| Financial charges | 65/66B | €358 | €1,208 | +€851 | +237.9% |
| Recurring financial charges | 65 | €358 | €1,208 | +€851 | +237.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,339 | €20,607 | +€36,946 | |
| Income taxes | 67/77 | -€77 | €1,250 | +€1,327 | |
| Profit (loss) for the period | 9904 | -€16,262 | €19,357 | +€35,619 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,262 | €19,357 | +€35,619 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.