BATI-SOLS: 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-SOLS
Largest movements
- Cash -€14,851
down €14,851 (-28.1%), from €52,830 to €37,979
mainly Net result for the year (-€9,379) and Tax, wage and social debts (-€6,584)
- Deferred charges and accrued income -€6,591
no longer reported in 2025 (was €6,591)
- Receivables within one year +€5,447
up €5,447 (+21.2%), from €25,695 to €31,142
of which Trade receivables: +€2,859
- Profit (loss) carried forward -€9,379
down €9,379 (-15.3%), from €61,361 to €51,982
- Tax, wage and social debts -€6,584
no longer reported in 2025 (was €6,584)
- Gross operating margin -€60,052
down €60,052, from €52,166 to -€7,886
- Taxes -€9,595
no longer reported in 2025 (was €9,595)
- Staff costs -€3,719
no longer reported in 2025 (was €3,719)
- Financial income -€1,859
down €1,859 (-89.8%), from €2,070 to €211
of which Non-recurring financial income: -€1,926
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 | €88,728 | €72,554 | -€16,174 | -18.2% |
| Fixed assets | 21/28 | €3,612 | €3,434 | -€178 | -4.9% |
| Tangible fixed assets | 22/27 | €191 | €13 | -€178 | -93.3% |
| Furniture and vehicles | 24 | €191 | €13 | -€178 | -93.3% |
| Financial fixed assets | 28 | €3,421 | €3,421 | = | 0.0% |
| Current assets | 29/58 | €85,116 | €69,120 | -€15,995 | -18.8% |
| Amounts receivable within one year | 40/41 | €25,695 | €31,142 | +€5,447 | +21.2% |
| Trade receivables | 40 | €25,262 | €28,122 | +€2,859 | +11.3% |
| Other amounts receivable | 41 | €433 | €3,020 | +€2,587 | +598% |
| Cash at bank and in hand | 54/58 | €52,830 | €37,979 | -€14,851 | -28.1% |
| Deferred charges and accrued income | 490/1 | €6,591 | - | -€6,591 | |
| Total equity and liabilities | 10/49 | €88,728 | €72,554 | -€16,174 | -18.2% |
| Equity | 10/15 | €81,361 | €71,982 | -€9,379 | -11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,361 | €51,982 | -€9,379 | -15.3% |
| Amounts payable | 17/49 | €7,367 | €572 | -€6,795 | -92.2% |
| Amounts payable within one year | 42/48 | €7,347 | €572 | -€6,775 | -92.2% |
| Trade debts | 44 | €762 | €572 | -€190 | -25.0% |
| Suppliers | 440/4 | €762 | €572 | -€190 | -25.0% |
| Taxes, remuneration and social security | 45 | €6,584 | - | -€6,584 | |
| Taxes | 450/3 | €6,584 | - | -€6,584 | |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Non-recurring operating income | 76A | €4,066 | - | -€4,066 | |
| Remuneration, social security and pensions | 62 | €3,719 | - | -€3,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | €178 | = | 0.0% |
| Other operating charges | 640/8 | €644 | €880 | +€236 | +36.6% |
| Non-recurring operating charges | 66A | €6,782 | - | -€6,782 | |
| Gross operating margin | 9900 | €52,166 | -€7,886 | -€60,052 | |
| Operating profit (loss) | 9901 | €40,843 | -€8,944 | -€49,787 | |
| Financial income | 75/76B | €2,070 | €211 | -€1,859 | -89.8% |
| Recurring financial income | 75 | €144 | €211 | +€67 | +46.1% |
| Non-recurring financial income | 76B | €1,926 | - | -€1,926 | |
| Financial charges | 65/66B | €948 | €646 | -€302 | -31.9% |
| Recurring financial charges | 65 | €459 | €646 | +€187 | +40.7% |
| Non-recurring financial charges | 66B | €489 | - | -€489 | |
| Profit (loss) for the period before taxes | 9903 | €41,965 | -€9,379 | -€51,344 | |
| Income taxes | 67/77 | €9,595 | - | -€9,595 | |
| Profit (loss) for the period | 9904 | €32,371 | -€9,379 | -€41,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,371 | -€9,379 | -€41,750 |
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 28 October 2026 via checked.be.