BATI REIS: 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 REIS
Largest movements
- Receivables within one year +€14,372
up €14,372 (+190%), from €7,566 to €21,938
of which Trade receivables: +€20,739
- Cash -€2,674
down €2,674 (-93.0%), from €2,876 to €202
mainly Receivables within one year (-€14,372) and Accrued charges and deferred income (-€5,386)
- Tangible fixed assets -€1,399
down €1,399 (-21.1%), from €6,643 to €5,244
- Deferred charges and accrued income -€403
down €403 (-5.3%), from €7,635 to €7,232
- Trade debts +€7,795
up €7,795 (+489%), from €1,595 to €9,390
- Accrued charges and deferred income -€5,386
no longer reported in 2025 (was €5,386)
- Tax, wage and social debts +€3,805
new in 2025: €3,805
- Profit (loss) carried forward +€3,682
up €3,682 (+22.4%), from €16,440 to €20,122
- Taxes -€3,305
down €3,305 (-78.1%), from €4,229 to €924
- Gross operating margin -€1,916
down €1,916 (-18.4%), from €10,392 to €8,476
- Financial charges +€1,799
up €1,799 (+903%), from €199 to €1,999
- Depreciation +€1,043
up €1,043 (+292%), from €357 to €1,399
- Other operating charges -€276
down €276 (-36.9%), from €749 to €473
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 | €24,720 | €34,616 | +€9,896 | +40.0% |
| Fixed assets | 21/28 | €6,643 | €5,244 | -€1,399 | -21.1% |
| Tangible fixed assets | 22/27 | €6,643 | €5,244 | -€1,399 | -21.1% |
| Furniture and vehicles | 24 | €6,643 | €5,244 | -€1,399 | -21.1% |
| Current assets | 29/58 | €18,077 | €29,372 | +€11,295 | +62.5% |
| Amounts receivable within one year | 40/41 | €7,566 | €21,938 | +€14,372 | +190% |
| Trade receivables | 40 | €201 | €20,939 | +€20,739 | +10,339% |
| Other amounts receivable | 41 | €7,365 | €999 | -€6,366 | -86.4% |
| Cash at bank and in hand | 54/58 | €2,876 | €202 | -€2,674 | -93.0% |
| Deferred charges and accrued income | 490/1 | €7,635 | €7,232 | -€403 | -5.3% |
| Total equity and liabilities | 10/49 | €24,720 | €34,616 | +€9,896 | +40.0% |
| Equity | 10/15 | €17,740 | €21,422 | +€3,682 | +20.8% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,440 | €20,122 | +€3,682 | +22.4% |
| Amounts payable | 17/49 | €6,980 | €13,195 | +€6,214 | +89.0% |
| Amounts payable within one year | 42/48 | €1,595 | €13,195 | +€11,600 | +727% |
| Trade debts | 44 | €1,595 | €9,390 | +€7,795 | +489% |
| Suppliers | 440/4 | €1,595 | €9,390 | +€7,795 | +489% |
| Taxes, remuneration and social security | 45 | - | €3,805 | +€3,805 | |
| Remuneration and social security | 454/9 | - | €3,805 | +€3,805 | |
| Accrued charges and deferred income | 492/3 | €5,386 | - | -€5,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €1,399 | +€1,043 | +292% |
| Other operating charges | 640/8 | €749 | €473 | -€276 | -36.9% |
| Gross operating margin | 9900 | €10,392 | €8,476 | -€1,916 | -18.4% |
| Operating profit (loss) | 9901 | €9,287 | €6,604 | -€2,682 | -28.9% |
| Financial charges | 65/66B | €199 | €1,999 | +€1,799 | +903% |
| Recurring financial charges | 65 | €199 | €1,999 | +€1,799 | +903% |
| Profit (loss) for the period before taxes | 9903 | €9,087 | €4,606 | -€4,481 | -49.3% |
| Income taxes | 67/77 | €4,229 | €924 | -€3,305 | -78.1% |
| Profit (loss) for the period | 9904 | €4,859 | €3,682 | -€1,177 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,859 | €3,682 | -€1,177 | -24.2% |
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 28 October 2026 via checked.be.