BATI SEL: 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 SEL
Largest movements
- Receivables within one year -€19,218
down €19,218 (-73.6%), from €26,098 to €6,880
of which Other amounts receivable: -€24,326
- Tangible fixed assets +€6,323
up €6,323 (+58.6%), from €10,790 to €17,113
of which Furniture and vehicles: +€6,949
- Cash -€2,170
down €2,170 (-59.0%), from €3,679 to €1,509
mainly Net result for the year (-€15,449) and Investment in fixed assets (net) (-€10,773)
- Deferred charges and accrued income +€831
up €831 (+378%), from €220 to €1,051
- Profit (loss) carried forward -€15,449
down €15,449 (-82.3%), from €18,767 to €3,318
- Other debts +€9,055
new in 2025: €9,055
- Tax, wage and social debts -€8,997
down €8,997 (-80.8%), from €11,141 to €2,144
of which Taxes: -€7,597
- Trade debts +€1,157
up €1,157 (+41.0%), from €2,819 to €3,976
- Gross operating margin -€22,957
down €22,957, from €15,324 to -€7,633
- Financial charges -€6,202
down €6,202 (-65.3%), from €9,495 to €3,293
of which Non-recurring financial charges: -€6,220
- Other operating charges -€660
down €660 (-90.4%), from €730 to €70
- Depreciation +€474
up €474 (+11.9%), from €3,976 to €4,450
- Financial income -€455
no longer reported in 2025 (was €455)
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 | €40,787 | €26,553 | -€14,234 | -34.9% |
| Fixed assets | 21/28 | €10,790 | €17,113 | +€6,323 | +58.6% |
| Tangible fixed assets | 22/27 | €10,790 | €17,113 | +€6,323 | +58.6% |
| Plant, machinery and equipment | 23 | €2,225 | €1,599 | -€626 | -28.1% |
| Furniture and vehicles | 24 | €8,565 | €15,514 | +€6,949 | +81.1% |
| Current assets | 29/58 | €29,997 | €9,440 | -€20,557 | -68.5% |
| Amounts receivable within one year | 40/41 | €26,098 | €6,880 | -€19,218 | -73.6% |
| Trade receivables | 40 | €1,772 | €6,880 | +€5,108 | +288% |
| Other amounts receivable | 41 | €24,326 | - | -€24,326 | |
| Cash at bank and in hand | 54/58 | €3,679 | €1,509 | -€2,170 | -59.0% |
| Deferred charges and accrued income | 490/1 | €220 | €1,051 | +€831 | +378% |
| Total equity and liabilities | 10/49 | €40,787 | €26,553 | -€14,234 | -34.9% |
| Equity | 10/15 | €26,827 | €11,378 | -€15,449 | -57.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,767 | €3,318 | -€15,449 | -82.3% |
| Amounts payable | 17/49 | €13,960 | €15,175 | +€1,215 | +8.7% |
| Amounts payable within one year | 42/48 | €13,960 | €15,175 | +€1,215 | +8.7% |
| Trade debts | 44 | €2,819 | €3,976 | +€1,157 | +41.0% |
| Suppliers | 440/4 | €2,819 | €3,976 | +€1,157 | +41.0% |
| Taxes, remuneration and social security | 45 | €11,141 | €2,144 | -€8,997 | -80.8% |
| Taxes | 450/3 | €9,141 | €1,544 | -€7,597 | -83.1% |
| Remuneration and social security | 454/9 | €2,000 | €600 | -€1,400 | -70.0% |
| Other amounts payable | 47/48 | - | €9,055 | +€9,055 | |
| Remuneration, social security and pensions | 62 | €189 | - | -€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,976 | €4,450 | +€474 | +11.9% |
| Other operating charges | 640/8 | €730 | €70 | -€660 | -90.4% |
| Gross operating margin | 9900 | €15,324 | -€7,633 | -€22,957 | |
| Operating profit (loss) | 9901 | €10,429 | -€12,153 | -€22,582 | |
| Financial income | 75/76B | €455 | - | -€455 | |
| Recurring financial income | 75 | €455 | - | -€455 | |
| Financial charges | 65/66B | €9,495 | €3,293 | -€6,202 | -65.3% |
| Recurring financial charges | 65 | €349 | €367 | +€18 | +5.2% |
| Non-recurring financial charges | 66B | €9,146 | €2,926 | -€6,220 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | €1,389 | -€15,446 | -€16,835 | |
| Income taxes | 67/77 | €408 | €3 | -€405 | -99.3% |
| Profit (loss) for the period | 9904 | €981 | -€15,449 | -€16,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €981 | -€15,449 | -€16,430 |
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 15 October 2026 via checked.be.