BATI ROCHE: 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 ROCHE
Largest movements
- Cash +€13,758
up €13,758 (+38.3%), from €35,952 to €49,709
mainly Net result for the year (+€15,335) and Depreciation (+€3,913)
- Tangible fixed assets +€4,702
up €4,702 (+40.8%), from €11,533 to €16,235
of which Plant, machinery and equipment: +€6,602
- Receivables within one year -€3,652
down €3,652 (-83.9%), from €4,353 to €701
of which Trade receivables: -€3,738
- Reserves +€15,000
up €15,000 (+53.6%), from €28,000 to €43,000
- Tax, wage and social debts -€847
down €847 (-53.3%), from €1,589 to €743
- Financial income -€4,169
down €4,169 (-91.5%), from €4,558 to €388
- Depreciation +€1,718
up €1,718 (+78.3%), from €2,195 to €3,913
- Taxes -€1,572
down €1,572 (-16.9%), from €9,288 to €7,715
- Gross operating margin +€524
up €524 (+2.0%), from €26,447 to €26,971
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 | €51,838 | €66,645 | +€14,808 | +28.6% |
| Fixed assets | 21/28 | €11,533 | €16,235 | +€4,702 | +40.8% |
| Tangible fixed assets | 22/27 | €11,533 | €16,235 | +€4,702 | +40.8% |
| Plant, machinery and equipment | 23 | €6,351 | €12,953 | +€6,602 | +104.0% |
| Furniture and vehicles | 24 | €5,182 | €3,282 | -€1,900 | -36.7% |
| Current assets | 29/58 | €40,305 | €50,410 | +€10,106 | +25.1% |
| Amounts receivable within one year | 40/41 | €4,353 | €701 | -€3,652 | -83.9% |
| Trade receivables | 40 | €3,738 | - | -€3,738 | |
| Other amounts receivable | 41 | €615 | €701 | +€86 | +14.0% |
| Cash at bank and in hand | 54/58 | €35,952 | €49,709 | +€13,758 | +38.3% |
| Total equity and liabilities | 10/49 | €51,838 | €66,645 | +€14,808 | +28.6% |
| Equity | 10/15 | €47,274 | €62,609 | +€15,335 | +32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,000 | €43,000 | +€15,000 | +53.6% |
| Distributable reserves | 133 | €28,000 | €43,000 | +€15,000 | +53.6% |
| Profit (loss) carried forward | 14 | €674 | €1,009 | +€335 | +49.6% |
| Amounts payable | 17/49 | €4,563 | €4,036 | -€527 | -11.6% |
| Amounts payable within one year | 42/48 | €4,363 | €3,636 | -€727 | -16.7% |
| Trade debts | 44 | €2,774 | €2,894 | +€120 | +4.3% |
| Suppliers | 440/4 | €2,774 | €2,894 | +€120 | +4.3% |
| Taxes, remuneration and social security | 45 | €1,589 | €743 | -€847 | -53.3% |
| Taxes | 450/3 | €1,589 | €743 | -€847 | -53.3% |
| Accrued charges and deferred income | 492/3 | €200 | €400 | +€200 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,195 | €3,913 | +€1,718 | +78.3% |
| Gross operating margin | 9900 | €26,447 | €26,971 | +€524 | +2.0% |
| Operating profit (loss) | 9901 | €24,252 | €23,058 | -€1,194 | -4.9% |
| Financial income | 75/76B | €4,558 | €388 | -€4,169 | -91.5% |
| Recurring financial income | 75 | €4,558 | €388 | -€4,169 | -91.5% |
| Financial charges | 65/66B | €397 | €396 | -€1 | -0.3% |
| Recurring financial charges | 65 | €397 | €396 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €28,413 | €23,050 | -€5,362 | -18.9% |
| Income taxes | 67/77 | €9,288 | €7,715 | -€1,572 | -16.9% |
| Profit (loss) for the period | 9904 | €19,125 | €15,335 | -€3,790 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,125 | €15,335 | -€3,790 | -19.8% |
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 9 October 2026 via checked.be.