BATI - RENT: 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 - RENT
Largest movements
- Cash +€27,546
up €27,546 (+181%), from €15,195 to €42,741
mainly Other debts (+€18,028) and Net result for the year (+€11,085)
- Tangible fixed assets +€23,585
up €23,585 (+127%), from €18,617 to €42,201
of which Furniture and vehicles: +€25,469
- Deferred charges and accrued income +€2,545
up €2,545 (+70.6%), from €3,604 to €6,148
- Other debts +€18,028
up €18,028 (+403%), from €4,478 to €22,506
- Profit (loss) carried forward +€11,085
up €11,085 (+34.9%), from -€31,771 to -€20,686
- Debts after one year +€8,572
new in 2023: €8,572
- Trade debts +€6,084
up €6,084 (+242%), from €2,515 to €8,599
- Current portion of long-term debt +€5,354
up €5,354, from €0 to €5,354
- Gross operating margin +€26,220
up €26,220 (+1,763%), from €1,487 to €27,706
- Turnover +€25,820
up €25,820 (+153%), from €16,834 to €42,654
- Taxes +€3,859
up €3,859 (+1,788%), from €216 to €4,075
- Purchases and services -€3,427
down €3,427 (-16.3%), from €21,045 to €17,618
- Depreciation +€1,864
up €1,864 (+52.1%), from €3,579 to €5,443
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,609 | €91,091 | +€53,481 | +142% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €18,617 | €42,201 | +€23,585 | +127% |
| Tangible fixed assets | 22/27 | €18,617 | €42,201 | +€23,585 | +127% |
| Land and buildings | 22 | €13,158 | €11,637 | -€1,521 | -11.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,962 | €28,432 | +€25,469 | +860% |
| Other tangible fixed assets | 26 | €2,497 | €2,133 | -€364 | -14.6% |
| Current assets | 29/58 | €18,992 | €48,889 | +€29,897 | +157% |
| Amounts receivable within one year | 40/41 | €194 | €0 | -€194 | -100% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €194 | €0 | -€194 | -100% |
| Cash at bank and in hand | 54/58 | €15,195 | €42,741 | +€27,546 | +181% |
| Deferred charges and accrued income | 490/1 | €3,604 | €6,148 | +€2,545 | +70.6% |
| Total equity and liabilities | 10/49 | €37,609 | €91,091 | +€53,481 | +142% |
| Equity | 10/15 | €30,202 | €41,288 | +€11,085 | +36.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,771 | -€20,686 | +€11,085 | +34.9% |
| Amounts payable | 17/49 | €7,407 | €49,803 | +€42,396 | +572% |
| Amounts payable after more than one year | 17 | - | €8,572 | +€8,572 | |
| Financial debts | 170/4 | - | €8,572 | +€8,572 | |
| Amounts payable within one year | 42/48 | €7,407 | €41,231 | +€33,824 | +457% |
| Current portion of amounts payable after more than one year | 42 | €0 | €5,354 | +€5,354 | |
| Trade debts | 44 | €2,515 | €8,599 | +€6,084 | +242% |
| Suppliers | 440/4 | €2,515 | €8,599 | +€6,084 | +242% |
| Taxes, remuneration and social security | 45 | €414 | €4,773 | +€4,359 | +1,053% |
| Taxes | 450/3 | €414 | €4,773 | +€4,359 | +1,053% |
| Other amounts payable | 47/48 | €4,478 | €22,506 | +€18,028 | +403% |
| Turnover | 70 | €16,834 | €42,654 | +€25,820 | +153% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,045 | €17,618 | -€3,427 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,579 | €5,443 | +€1,864 | +52.1% |
| Other operating charges | 640/8 | €3,786 | €5,563 | +€1,778 | +47.0% |
| Gross operating margin | 9900 | €1,487 | €27,706 | +€26,220 | +1,763% |
| Operating profit (loss) | 9901 | -€5,878 | €16,700 | +€22,578 | |
| Financial income | 75/76B | €6 | €38 | +€32 | +502% |
| Recurring financial income | 75 | €6 | €38 | +€32 | +502% |
| Financial charges | 65/66B | €268 | €1,578 | +€1,310 | +489% |
| Recurring financial charges | 65 | €268 | €1,578 | +€1,310 | +489% |
| Profit (loss) for the period before taxes | 9903 | -€6,140 | €15,160 | +€21,300 | |
| Income taxes | 67/77 | €216 | €4,075 | +€3,859 | +1,788% |
| Profit (loss) for the period | 9904 | -€6,356 | €11,085 | +€17,441 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,356 | €11,085 | +€17,441 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.