BATI-ROB: what changed
Two fiscal 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-ROB
Largest movements
- Tangible fixed assets +€23,659
up €23,659 (+572.7%), from €4,131 to €27,791
of which Furniture and vehicles: +€24,027
- Cash -€15,048
down €15,048 (-51.2%), from €29,372 to €14,324
mainly Investment in fixed assets (net) (-€34,566) and Net result for the year (-€11,534)
- Debts after one year +€15,057
new in 2026: €15,057
- Profit (loss) carried forward -€11,534
down €11,534, from €126 to -€11,408
- Current portion of long-term debt +€4,086
up €4,086 (+156.8%), from €2,606 to €6,692
- Trade debts +€1,232
up €1,232 (+27.6%), from €4,470 to €5,701
- Gross operating margin -€7,376
down €7,376 (-15.1%), from €48,773 to €41,397
- Depreciation +€5,331
up €5,331 (+95.6%), from €5,576 to €10,906
- Staff costs +€1,375
up €1,375 (+3.8%), from €36,118 to €37,493
- Taxes -€1,275
down €1,275 (-74.6%), from €1,709 to €434
- Other operating charges +€988
up €988 (+56.7%), from €1,744 to €2,731
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,177 | €58,030 | +€8,853 | +18.0% |
| Fixed assets | 21/28 | €5,247 | €28,906 | +€23,659 | +450.9% |
| Tangible fixed assets | 22/27 | €4,131 | €27,791 | +€23,659 | +572.7% |
| Plant, machinery and equipment | 23 | €2,310 | €1,942 | -€368 | -15.9% |
| Furniture and vehicles | 24 | €1,821 | €25,849 | +€24,027 | +1319.2% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €43,930 | €29,123 | -€14,807 | -33.7% |
| Amounts receivable within one year | 40/41 | €11,302 | €11,168 | -€134 | -1.2% |
| Trade receivables | 40 | €9,750 | €7,098 | -€2,652 | -27.2% |
| Other amounts receivable | 41 | €1,552 | €4,070 | +€2,518 | +162.2% |
| Cash at bank and in hand | 54/58 | €29,372 | €14,324 | -€15,048 | -51.2% |
| Deferred charges and accrued income | 490/1 | €3,256 | €3,631 | +€375 | +11.5% |
| Total equity and liabilities | 10/49 | €49,177 | €58,030 | +€8,853 | +18.0% |
| Equity | 10/15 | €22,086 | €10,552 | -€11,534 | -52.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,760 | €15,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,900 | €13,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126 | -€11,408 | -€11,534 | |
| Amounts payable | 17/49 | €27,091 | €47,478 | +€20,387 | +75.3% |
| Amounts payable after more than one year | 17 | - | €15,057 | +€15,057 | |
| Financial debts | 170/4 | - | €15,057 | +€15,057 | |
| Amounts payable within one year | 42/48 | €27,091 | €32,421 | +€5,330 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €2,606 | €6,692 | +€4,086 | +156.8% |
| Trade debts | 44 | €4,470 | €5,701 | +€1,232 | +27.6% |
| Suppliers | 440/4 | €4,470 | €5,701 | +€1,232 | +27.6% |
| Taxes, remuneration and social security | 45 | €19,541 | €19,552 | +€12 | +0.1% |
| Taxes | 450/3 | €375 | - | -€375 | |
| Remuneration and social security | 454/9 | €19,166 | €19,552 | +€387 | +2.0% |
| Other amounts payable | 47/48 | €475 | €475 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,118 | €37,493 | +€1,375 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,576 | €10,906 | +€5,331 | +95.6% |
| Other operating charges | 640/8 | €1,744 | €2,731 | +€988 | +56.7% |
| Gross operating margin | 9900 | €48,773 | €41,397 | -€7,376 | -15.1% |
| Operating profit (loss) | 9901 | €5,336 | -€9,733 | -€15,069 | |
| Financial income | 75/76B | €102 | €83 | -€20 | -19.1% |
| Recurring financial income | 75 | €102 | €83 | -€20 | -19.1% |
| Financial charges | 65/66B | €686 | €1,450 | +€764 | +111.5% |
| Recurring financial charges | 65 | €686 | €1,450 | +€764 | +111.5% |
| Profit (loss) for the period before taxes | 9903 | €4,752 | -€11,101 | -€15,853 | |
| Income taxes | 67/77 | €1,709 | €434 | -€1,275 | -74.6% |
| Profit (loss) for the period | 9904 | €3,044 | -€11,534 | -€14,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,044 | -€11,534 | -€14,578 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.