BATI SP: what changed
Two fiscal 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 SP
Largest movements
- Receivables within one year +€16,000
up €16,000 (+21.8%), from €73,233 to €89,233
of which Other amounts receivable: +€16,100
- Cash -€10,349
down €10,349 (-81.2%), from €12,741 to €2,392
mainly Receivables within one year (-€16,000) and Net result for the year (-€6,097)
- Trade debts +€14,360
up €14,360 (+67.0%), from €21,424 to €35,784
- Reserves -€6,097
down €6,097 (-13.0%), from €47,029 to €40,932
- Tax, wage and social debts -€2,682
down €2,682 (-16.4%), from €16,392 to €13,710
- Gross operating margin -€53,023
down €53,023, from €45,053 to -€7,970
- Taxes -€11,404
down €11,404 (-100.0%), from €11,405 to €1
- Financial income +€1,471
up €1,471 (+117.9%), from €1,247 to €2,718
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.
Cash bridge derived
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 | €86,045 | €91,626 | +€5,581 | +6.5% |
| Current assets | 29/58 | €86,045 | €91,626 | +€5,581 | +6.5% |
| Amounts receivable within one year | 40/41 | €73,233 | €89,233 | +€16,000 | +21.8% |
| Trade receivables | 40 | €32,078 | €31,978 | -€100 | -0.3% |
| Other amounts receivable | 41 | €41,155 | €57,255 | +€16,100 | +39.1% |
| Cash at bank and in hand | 54/58 | €12,741 | €2,392 | -€10,349 | -81.2% |
| Deferred charges and accrued income | 490/1 | €71 | - | -€71 | |
| Total equity and liabilities | 10/49 | €86,045 | €91,626 | +€5,581 | +6.5% |
| Equity | 10/15 | €48,229 | €42,132 | -€6,097 | -12.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €47,029 | €40,932 | -€6,097 | -13.0% |
| Distributable reserves | 133 | €47,029 | €40,932 | -€6,097 | -13.0% |
| Amounts payable | 17/49 | €37,816 | €49,493 | +€11,678 | +30.9% |
| Amounts payable within one year | 42/48 | €37,816 | €49,493 | +€11,678 | +30.9% |
| Trade debts | 44 | €21,424 | €35,784 | +€14,360 | +67.0% |
| Suppliers | 440/4 | €21,424 | €35,784 | +€14,360 | +67.0% |
| Taxes, remuneration and social security | 45 | €16,392 | €13,710 | -€2,682 | -16.4% |
| Taxes | 450/3 | €16,392 | €13,710 | -€2,682 | -16.4% |
| Other operating charges | 640/8 | €660 | €666 | +€6 | +0.9% |
| Gross operating margin | 9900 | €45,053 | -€7,970 | -€53,023 | |
| Operating profit (loss) | 9901 | €44,393 | -€8,636 | -€53,029 | |
| Financial income | 75/76B | €1,247 | €2,718 | +€1,471 | +117.9% |
| Recurring financial income | 75 | €1,247 | €2,718 | +€1,471 | +117.9% |
| Financial charges | 65/66B | €65 | €179 | +€113 | +173.4% |
| Recurring financial charges | 65 | €65 | €179 | +€113 | +173.4% |
| Profit (loss) for the period before taxes | 9903 | €45,575 | -€6,097 | -€51,672 | |
| Income taxes | 67/77 | €11,405 | €1 | -€11,404 | -100.0% |
| Profit (loss) for the period | 9904 | €34,170 | -€6,097 | -€40,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,170 | -€6,097 | -€40,267 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.