BATI-SERVICES: 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-SERVICES
Largest movements
- Receivables within one year -€81,640
down €81,640 (-25.3%), from €322,109 to €240,469
of which Trade receivables: -€74,381
- Cash +€30,962
up €30,962 (+56.1%), from €55,200 to €86,162
mainly Receivables within one year (+€81,640) and Net result for the year (+€75,655)
- Tangible fixed assets -€15,177
down €15,177 (-5.6%), from €269,163 to €253,986
of which Land and buildings: -€21,050
- Trade debts -€62,836
down €62,836 (-86.2%), from €72,875 to €10,039
- Reserves +€55,764
up €55,764 (+20.5%), from €272,429 to €328,193
of which Distributable reserves: +€55,764
- Tax, wage and social debts -€44,687
down €44,687 (-85.1%), from €52,496 to €7,809
of which Taxes: -€42,918
- Short-term financial debts +€34,689
new in 2025: €34,689
- Current portion of long-term debt -€26,677
no longer reported in 2025 (was €26,677)
- Other operating charges -€76,629
down €76,629 (-85.4%), from €89,769 to €13,140
- Staff costs +€76,135
up €76,135 (+134%), from €56,650 to €132,785
- Depreciation -€13,858
down €13,858 (-32.1%), from €43,199 to €29,342
- Financial income +€3,776
up €3,776 (+76.3%), from €4,951 to €8,727
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 | €664,582 | €602,950 | -€61,631 | -9.3% |
| Fixed assets | 21/28 | €272,163 | €256,986 | -€15,177 | -5.6% |
| Tangible fixed assets | 22/27 | €269,163 | €253,986 | -€15,177 | -5.6% |
| Land and buildings | 22 | €243,111 | €222,062 | -€21,050 | -8.7% |
| Plant, machinery and equipment | 23 | €5,467 | €2,588 | -€2,879 | -52.7% |
| Furniture and vehicles | 24 | €15,527 | €7,361 | -€8,166 | -52.6% |
| Other tangible fixed assets | 26 | €5,059 | €21,976 | +€16,917 | +334% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €392,419 | €345,964 | -€46,454 | -11.8% |
| Amounts receivable within one year | 40/41 | €322,109 | €240,469 | -€81,640 | -25.3% |
| Trade receivables | 40 | €175,063 | €100,682 | -€74,381 | -42.5% |
| Other amounts receivable | 41 | €147,046 | €139,787 | -€7,259 | -4.9% |
| Cash at bank and in hand | 54/58 | €55,200 | €86,162 | +€30,962 | +56.1% |
| Deferred charges and accrued income | 490/1 | €15,110 | €19,334 | +€4,224 | +28.0% |
| Total equity and liabilities | 10/49 | €664,582 | €602,950 | -€61,631 | -9.3% |
| Equity | 10/15 | €318,900 | €390,319 | +€71,419 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €272,429 | €328,193 | +€55,764 | +20.5% |
| Non-distributable reserves | 130/1 | €19,859 | €19,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,859 | €19,859 | = | 0.0% |
| Distributable reserves | 133 | €252,570 | €308,333 | +€55,764 | +22.1% |
| Profit (loss) carried forward | 14 | €27,871 | €43,526 | +€15,655 | +56.2% |
| Amounts payable | 17/49 | €345,681 | €212,631 | -€133,050 | -38.5% |
| Amounts payable after more than one year | 17 | €177,559 | €155,370 | -€22,188 | -12.5% |
| Financial debts | 170/4 | €177,559 | €155,370 | -€22,188 | -12.5% |
| Amounts payable within one year | 42/48 | €167,645 | €56,772 | -€110,873 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €26,677 | - | -€26,677 | |
| Financial debts | 43 | - | €34,689 | +€34,689 | |
| Credit institutions | 430/8 | - | €34,689 | +€34,689 | |
| Trade debts | 44 | €72,875 | €10,039 | -€62,836 | -86.2% |
| Suppliers | 440/4 | €72,875 | €10,039 | -€62,836 | -86.2% |
| Taxes, remuneration and social security | 45 | €52,496 | €7,809 | -€44,687 | -85.1% |
| Taxes | 450/3 | €48,918 | €6,000 | -€42,918 | -87.7% |
| Remuneration and social security | 454/9 | €3,578 | €1,809 | -€1,770 | -49.5% |
| Other amounts payable | 47/48 | €15,597 | €4,236 | -€11,361 | -72.8% |
| Accrued charges and deferred income | 492/3 | €477 | €489 | +€12 | +2.5% |
| Remuneration, social security and pensions | 62 | €56,650 | €132,785 | +€76,135 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,199 | €29,342 | -€13,858 | -32.1% |
| Other operating charges | 640/8 | €89,769 | €13,140 | -€76,629 | -85.4% |
| Gross operating margin | 9900 | €312,211 | €312,418 | +€207 | +0.1% |
| Operating profit (loss) | 9901 | €122,593 | €137,151 | +€14,558 | +11.9% |
| Financial income | 75/76B | €4,951 | €8,727 | +€3,776 | +76.3% |
| Recurring financial income | 75 | €4,951 | €8,727 | +€3,776 | +76.3% |
| Financial charges | 65/66B | €6,279 | €6,803 | +€524 | +8.3% |
| Recurring financial charges | 65 | €6,279 | €6,803 | +€524 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €121,265 | €139,075 | +€17,810 | +14.7% |
| Income taxes | 67/77 | €63,800 | €63,420 | -€380 | -0.6% |
| Profit (loss) for the period | 9904 | €57,465 | €75,655 | +€18,190 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,465 | €75,655 | +€18,190 | +31.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.