BATI SHALA: 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 SHALA
Largest movements
- Receivables within one year +€19,898
up €19,898 (+6,207%), from €321 to €20,218
of which Trade receivables: +€20,218
- Cash +€10,957
up €10,957 (+2,221%), from €493 to €11,450
mainly Net result for the year (+€20,019) and Tax, wage and social debts (+€9,283)
- Tangible fixed assets +€6,381
new in 2025: €6,381
- Profit (loss) carried forward +€20,019
up €20,019, from -€1,886 to €18,133
- Tax, wage and social debts +€9,283
new in 2025: €9,283
- Contributions +€3,800
up €3,800 (+317%), from €1,200 to €5,000
- Other debts +€2,566
up €2,566 (+171%), from €1,500 to €4,066
- Trade debts +€1,566
new in 2025: €1,566
- Gross operating margin +€27,060
up €27,060, from -€1,527 to €25,533
- Taxes +€4,371
new in 2025: €4,371
- Other operating charges +€641
up €641 (+200%), from €321 to €962
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 | €814 | €38,049 | +€37,235 | +4,575% |
| Fixed assets | 21/28 | - | €6,381 | +€6,381 | |
| Tangible fixed assets | 22/27 | - | €6,381 | +€6,381 | |
| Other tangible fixed assets | 26 | - | €6,381 | +€6,381 | |
| Current assets | 29/58 | €814 | €31,668 | +€30,854 | +3,791% |
| Amounts receivable within one year | 40/41 | €321 | €20,218 | +€19,898 | +6,207% |
| Trade receivables | 40 | - | €20,218 | +€20,218 | |
| Other amounts receivable | 41 | €321 | - | -€321 | |
| Cash at bank and in hand | 54/58 | €493 | €11,450 | +€10,957 | +2,221% |
| Total equity and liabilities | 10/49 | €814 | €38,049 | +€37,235 | +4,575% |
| Equity | 10/15 | -€686 | €23,133 | +€23,819 | |
| Contributions | 10/11 | €1,200 | €5,000 | +€3,800 | +317% |
| Profit (loss) carried forward | 14 | -€1,886 | €18,133 | +€20,019 | |
| Amounts payable | 17/49 | €1,500 | €14,916 | +€13,416 | +894% |
| Amounts payable within one year | 42/48 | €1,500 | €14,916 | +€13,416 | +894% |
| Trade debts | 44 | - | €1,566 | +€1,566 | |
| Suppliers | 440/4 | - | €1,566 | +€1,566 | |
| Taxes, remuneration and social security | 45 | - | €9,283 | +€9,283 | |
| Taxes | 450/3 | - | €9,283 | +€9,283 | |
| Other amounts payable | 47/48 | €1,500 | €4,066 | +€2,566 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €128 | +€128 | |
| Other operating charges | 640/8 | €321 | €962 | +€641 | +200% |
| Gross operating margin | 9900 | -€1,527 | €25,533 | +€27,060 | |
| Operating profit (loss) | 9901 | -€1,847 | €24,443 | +€26,290 | |
| Financial charges | 65/66B | €39 | €53 | +€14 | +36.5% |
| Recurring financial charges | 65 | €39 | €53 | +€14 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,886 | €24,390 | +€26,276 | |
| Income taxes | 67/77 | - | €4,371 | +€4,371 | |
| Profit (loss) for the period | 9904 | -€1,886 | €20,019 | +€21,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,886 | €20,019 | +€21,906 |
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 21 October 2026 via checked.be.