BATI-SAS: 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-SAS
Largest movements
- Cash +€11,886
up €11,886 (+212%), from €5,614 to €17,501
mainly Other debts (+€20,386) and Depreciation (+€15,514)
- Tangible fixed assets +€6,230
up €6,230 (+24.8%), from €25,098 to €31,328
of which Furniture and vehicles: +€4,034
- Receivables within one year +€5,607
up €5,607 (+43.8%), from €12,804 to €18,411
of which Trade receivables: +€11,825
- Deferred charges and accrued income -€2,698
down €2,698 (-18.9%), from €14,296 to €11,599
- Other debts +€20,386
up €20,386 (+353%), from €5,771 to €26,157
- Tax, wage and social debts -€7,012
down €7,012 (-49.7%), from €14,107 to €7,096
- Profit (loss) carried forward +€4,437
up €4,437 (+18.1%), from €24,495 to €28,932
- Trade debts +€3,279
up €3,279 (+27.3%), from €12,010 to €15,288
- Taxes -€11,895
down €11,895 (-72.4%), from €16,434 to €4,539
- Gross operating margin +€10,831
up €10,831 (+46.9%), from €23,097 to €33,928
- Other operating charges -€3,016
down €3,016 (-43.8%), from €6,880 to €3,863
- Depreciation -€1,624
down €1,624 (-9.5%), from €17,138 to €15,514
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 | €57,812 | €78,903 | +€21,091 | +36.5% |
| Fixed assets | 21/28 | €25,098 | €31,393 | +€6,295 | +25.1% |
| Tangible fixed assets | 22/27 | €25,098 | €31,328 | +€6,230 | +24.8% |
| Plant, machinery and equipment | 23 | €1,074 | €3,269 | +€2,196 | +205% |
| Furniture and vehicles | 24 | €24,024 | €28,058 | +€4,034 | +16.8% |
| Financial fixed assets | 28 | - | €65 | +€65 | |
| Current assets | 29/58 | €32,714 | €47,510 | +€14,796 | +45.2% |
| Amounts receivable within one year | 40/41 | €12,804 | €18,411 | +€5,607 | +43.8% |
| Trade receivables | 40 | €1,686 | €13,511 | +€11,825 | +701% |
| Other amounts receivable | 41 | €11,118 | €4,901 | -€6,217 | -55.9% |
| Cash at bank and in hand | 54/58 | €5,614 | €17,501 | +€11,886 | +212% |
| Deferred charges and accrued income | 490/1 | €14,296 | €11,599 | -€2,698 | -18.9% |
| Total equity and liabilities | 10/49 | €57,812 | €78,903 | +€21,091 | +36.5% |
| Equity | 10/15 | €25,925 | €30,362 | +€4,437 | +17.1% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Reserves | 13 | €130 | €130 | = | 0.0% |
| Non-distributable reserves | 130/1 | €130 | €130 | = | 0.0% |
| Reserves not available under the articles | 1311 | €130 | €130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,495 | €28,932 | +€4,437 | +18.1% |
| Amounts payable | 17/49 | €31,888 | €48,541 | +€16,653 | +52.2% |
| Amounts payable within one year | 42/48 | €31,888 | €48,541 | +€16,653 | +52.2% |
| Trade debts | 44 | €12,010 | €15,288 | +€3,279 | +27.3% |
| Suppliers | 440/4 | €12,010 | €15,288 | +€3,279 | +27.3% |
| Taxes, remuneration and social security | 45 | €14,107 | €7,096 | -€7,012 | -49.7% |
| Taxes | 450/3 | €14,107 | €7,096 | -€7,012 | -49.7% |
| Other amounts payable | 47/48 | €5,771 | €26,157 | +€20,386 | +353% |
| Remuneration, social security and pensions | 62 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,138 | €15,514 | -€1,624 | -9.5% |
| Other operating charges | 640/8 | €6,880 | €3,863 | -€3,016 | -43.8% |
| Gross operating margin | 9900 | €23,097 | €33,928 | +€10,831 | +46.9% |
| Operating profit (loss) | 9901 | -€921 | €14,524 | +€15,446 | |
| Financial income | 75/76B | €84 | €41 | -€42 | -50.6% |
| Recurring financial income | 75 | €84 | €41 | -€42 | -50.6% |
| Financial charges | 65/66B | €260 | €589 | +€330 | +127% |
| Recurring financial charges | 65 | €260 | €589 | +€330 | +127% |
| Profit (loss) for the period before taxes | 9903 | -€1,097 | €13,976 | +€15,073 | |
| Income taxes | 67/77 | €16,434 | €4,539 | -€11,895 | -72.4% |
| Profit (loss) for the period | 9904 | -€17,531 | €9,437 | +€26,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,531 | €9,437 | +€26,969 |
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 23 October 2026 via checked.be.