BATI-SPEED: 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-SPEED
Largest movements
- Tangible fixed assets -€19,323
down €19,323 (-31.3%), from €61,758 to €42,435
of which Furniture and vehicles: -€18,901
- Receivables within one year -€12,502
down €12,502 (-43.2%), from €28,971 to €16,469
of which Trade receivables: -€13,307
- Cash +€7,042
up €7,042 (+217%), from €3,247 to €10,290
mainly Depreciation (+€20,500) and Receivables within one year (+€12,502)
- Deferred charges and accrued income -€3,028
no longer reported in 2025 (was €3,028)
- Trade debts -€12,320
down €12,320 (-96.4%), from €12,780 to €460
- Tax, wage and social debts -€11,742
down €11,742 (-66.5%), from €17,656 to €5,915
of which Remuneration and social security: -€6,276
- Profit (loss) carried forward -€5,351
down €5,351 (-17.3%), from €30,938 to €25,588
- Other debts +€1,601
up €1,601 (+5.8%), from €27,576 to €29,177
- Gross operating margin -€15,879
down €15,879 (-44.5%), from €35,684 to €19,804
- Taxes -€3,255
down €3,255 (-51.3%), from €6,339 to €3,084
- Depreciation -€2,559
down €2,559 (-11.1%), from €23,059 to €20,500
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 | €97,005 | €69,194 | -€27,811 | -28.7% |
| Fixed assets | 21/28 | €61,758 | €42,435 | -€19,323 | -31.3% |
| Tangible fixed assets | 22/27 | €61,758 | €42,435 | -€19,323 | -31.3% |
| Plant, machinery and equipment | 23 | €1,266 | €844 | -€422 | -33.3% |
| Furniture and vehicles | 24 | €60,492 | €41,591 | -€18,901 | -31.2% |
| Current assets | 29/58 | €35,247 | €26,759 | -€8,488 | -24.1% |
| Amounts receivable within one year | 40/41 | €28,971 | €16,469 | -€12,502 | -43.2% |
| Trade receivables | 40 | €28,779 | €15,472 | -€13,307 | -46.2% |
| Other amounts receivable | 41 | €192 | €997 | +€805 | +419% |
| Cash at bank and in hand | 54/58 | €3,247 | €10,290 | +€7,042 | +217% |
| Deferred charges and accrued income | 490/1 | €3,028 | - | -€3,028 | |
| Total equity and liabilities | 10/49 | €97,005 | €69,194 | -€27,811 | -28.7% |
| Equity | 10/15 | €38,993 | €33,643 | -€5,351 | -13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,938 | €25,588 | -€5,351 | -17.3% |
| Amounts payable | 17/49 | €58,012 | €35,551 | -€22,460 | -38.7% |
| Amounts payable within one year | 42/48 | €58,012 | €35,551 | -€22,460 | -38.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €12,780 | €460 | -€12,320 | -96.4% |
| Suppliers | 440/4 | €12,780 | €460 | -€12,320 | -96.4% |
| Taxes, remuneration and social security | 45 | €17,656 | €5,915 | -€11,742 | -66.5% |
| Taxes | 450/3 | €9,341 | €3,876 | -€5,465 | -58.5% |
| Remuneration and social security | 454/9 | €8,315 | €2,039 | -€6,276 | -75.5% |
| Other amounts payable | 47/48 | €27,576 | €29,177 | +€1,601 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,059 | €20,500 | -€2,559 | -11.1% |
| Other operating charges | 640/8 | €1,231 | €1,143 | -€88 | -7.2% |
| Non-recurring operating charges | 66A | €10 | €0 | -€10 | -99.7% |
| Gross operating margin | 9900 | €35,684 | €19,804 | -€15,879 | -44.5% |
| Operating profit (loss) | 9901 | €11,384 | -€1,839 | -€13,223 | |
| Financial income | 75/76B | €0 | €57 | +€57 | +283,400% |
| Recurring financial income | 75 | €0 | €57 | +€57 | +283,400% |
| Financial charges | 65/66B | €613 | €485 | -€128 | -20.9% |
| Recurring financial charges | 65 | €613 | €485 | -€128 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €10,771 | -€2,267 | -€13,038 | |
| Income taxes | 67/77 | €6,339 | €3,084 | -€3,255 | -51.3% |
| Profit (loss) for the period | 9904 | €4,432 | -€5,351 | -€9,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,432 | -€5,351 | -€9,783 |
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 18 October 2026 via checked.be.