BATI SCAR: 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 SCAR
Largest movements
- Cash -€120,975
down €120,975 (-67.4%), from €179,536 to €58,561
mainly Advances received (-€204,239) and Trade debts (-€30,024)
- Receivables within one year -€53,241
down €53,241 (-37.3%), from €142,919 to €89,679
of which Trade receivables: -€51,445
- Tangible fixed assets -€22,769
down €22,769 (-27.0%), from €84,233 to €61,465
- Advances received -€204,239
no longer reported in 2025 (was €204,239)
- Trade debts -€30,024
down €30,024 (-69.3%), from €43,305 to €13,281
- Profit (loss) carried forward +€21,543
up €21,543 (+21.8%), from €98,913 to €120,456
- Accrued charges and deferred income +€15,201
new in 2025: €15,201
- Other debts +€7,148
up €7,148 (+71.8%), from €9,953 to €17,101
- Gross operating margin +€20,157
up €20,157 (+49.7%), from €40,516 to €60,673
- Depreciation +€6,015
up €6,015 (+28.8%), from €20,897 to €26,912
- Taxes +€2,621
up €2,621 (+51.6%), from €5,081 to €7,702
- Financial charges -€1,005
down €1,005 (-24.9%), from €4,044 to €3,038
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 | €408,888 | €212,683 | -€196,205 | -48.0% |
| Fixed assets | 21/28 | €84,233 | €61,465 | -€22,769 | -27.0% |
| Tangible fixed assets | 22/27 | €84,233 | €61,465 | -€22,769 | -27.0% |
| Furniture and vehicles | 24 | €84,233 | €61,465 | -€22,769 | -27.0% |
| Current assets | 29/58 | €324,655 | €151,219 | -€173,436 | -53.4% |
| Amounts receivable within one year | 40/41 | €142,919 | €89,679 | -€53,241 | -37.3% |
| Trade receivables | 40 | €139,000 | €87,555 | -€51,445 | -37.0% |
| Other amounts receivable | 41 | €3,919 | €2,124 | -€1,796 | -45.8% |
| Cash at bank and in hand | 54/58 | €179,536 | €58,561 | -€120,975 | -67.4% |
| Deferred charges and accrued income | 490/1 | €2,200 | €2,980 | +€780 | +35.4% |
| Total equity and liabilities | 10/49 | €408,888 | €212,683 | -€196,205 | -48.0% |
| Equity | 10/15 | €99,913 | €121,456 | +€21,543 | +21.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,913 | €120,456 | +€21,543 | +21.8% |
| Amounts payable | 17/49 | €308,975 | €91,228 | -€217,748 | -70.5% |
| Amounts payable after more than one year | 17 | €26,921 | €25,232 | -€1,689 | -6.3% |
| Financial debts | 170/4 | €26,921 | €25,232 | -€1,689 | -6.3% |
| Amounts payable within one year | 42/48 | €282,054 | €50,794 | -€231,260 | -82.0% |
| Current portion of amounts payable after more than one year | 42 | €15,280 | €17,812 | +€2,533 | +16.6% |
| Trade debts | 44 | €43,305 | €13,281 | -€30,024 | -69.3% |
| Suppliers | 440/4 | €43,305 | €13,281 | -€30,024 | -69.3% |
| Advances received on contracts in progress | 46 | €204,239 | - | -€204,239 | |
| Taxes, remuneration and social security | 45 | €9,278 | €2,600 | -€6,678 | -72.0% |
| Taxes | 450/3 | €9,278 | €2,600 | -€6,678 | -72.0% |
| Other amounts payable | 47/48 | €9,953 | €17,101 | +€7,148 | +71.8% |
| Accrued charges and deferred income | 492/3 | - | €15,201 | +€15,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,897 | €26,912 | +€6,015 | +28.8% |
| Other operating charges | 640/8 | €527 | €688 | +€161 | +30.4% |
| Gross operating margin | 9900 | €40,516 | €60,673 | +€20,157 | +49.7% |
| Operating profit (loss) | 9901 | €19,092 | €33,073 | +€13,981 | +73.2% |
| Financial income | 75/76B | €81 | €44 | -€37 | -46.1% |
| Recurring financial income | 75 | €81 | €44 | -€37 | -46.1% |
| Financial charges | 65/66B | €4,044 | €3,038 | -€1,005 | -24.9% |
| Recurring financial charges | 65 | €4,044 | €3,038 | -€1,005 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €15,129 | €30,078 | +€14,949 | +98.8% |
| Income taxes | 67/77 | €5,081 | €7,702 | +€2,621 | +51.6% |
| Profit (loss) for the period | 9904 | €10,048 | €22,376 | +€12,327 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €10,048 | €22,376 | +€12,327 | +123% |
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 26 October 2026 via checked.be.