BATI SS: 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 SS
Largest movements
- Receivables within one year +€20,033
up €20,033 (+14.4%), from €138,854 to €158,887
of which Trade receivables: +€19,699
- Cash -€14,094
down €14,094 (-99.8%), from €14,117 to €24
mainly Receivables within one year (-€20,033) and Current portion of long-term debt (-€2,651)
- Tangible fixed assets -€4,775
down €4,775 (-32.7%), from €14,617 to €9,842
- Profit (loss) carried forward +€3,377
up €3,377 (+6.5%), from €51,775 to €55,151
- Current portion of long-term debt -€2,651
no longer reported in 2025 (was €2,651)
- Trade debts -€2,174
down €2,174 (-2.2%), from €100,947 to €98,773
- Tax, wage and social debts +€1,957
up €1,957 (+18.5%), from €10,602 to €12,559
of which Remuneration and social security: +€1,770
- Gross operating margin -€9,172
down €9,172 (-41.2%), from €22,285 to €13,114
- Taxes -€2,607
down €2,607 (-70.6%), from €3,693 to €1,086
- Other operating charges +€1,892
up €1,892 (+146%), from €1,295 to €3,187
- Depreciation +€506
up €506 (+11.9%), from €4,269 to €4,775
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 | €168,359 | €169,193 | +€834 | +0.5% |
| Fixed assets | 21/28 | €14,617 | €9,842 | -€4,775 | -32.7% |
| Tangible fixed assets | 22/27 | €14,617 | €9,842 | -€4,775 | -32.7% |
| Furniture and vehicles | 24 | €14,617 | €9,842 | -€4,775 | -32.7% |
| Current assets | 29/58 | €153,742 | €159,351 | +€5,609 | +3.6% |
| Amounts receivable within one year | 40/41 | €138,854 | €158,887 | +€20,033 | +14.4% |
| Trade receivables | 40 | €136,531 | €156,230 | +€19,699 | +14.4% |
| Other amounts receivable | 41 | €2,323 | €2,656 | +€334 | +14.4% |
| Cash at bank and in hand | 54/58 | €14,117 | €24 | -€14,094 | -99.8% |
| Deferred charges and accrued income | 490/1 | €771 | €441 | -€330 | -42.8% |
| Total equity and liabilities | 10/49 | €168,359 | €169,193 | +€834 | +0.5% |
| Equity | 10/15 | €52,525 | €55,901 | +€3,377 | +6.4% |
| Contributions | 10/11 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,775 | €55,151 | +€3,377 | +6.5% |
| Amounts payable | 17/49 | €115,834 | €113,292 | -€2,542 | -2.2% |
| Amounts payable within one year | 42/48 | €115,834 | €113,292 | -€2,542 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €2,651 | - | -€2,651 | |
| Financial debts | 43 | - | €842 | +€842 | |
| Credit institutions | 430/8 | - | €842 | +€842 | |
| Trade debts | 44 | €100,947 | €98,773 | -€2,174 | -2.2% |
| Suppliers | 440/4 | €100,947 | €98,773 | -€2,174 | -2.2% |
| Taxes, remuneration and social security | 45 | €10,602 | €12,559 | +€1,957 | +18.5% |
| Taxes | 450/3 | €8,941 | €9,128 | +€187 | +2.1% |
| Remuneration and social security | 454/9 | €1,661 | €3,431 | +€1,770 | +107% |
| Other amounts payable | 47/48 | €1,633 | €1,117 | -€517 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,269 | €4,775 | +€506 | +11.9% |
| Other operating charges | 640/8 | €1,295 | €3,187 | +€1,892 | +146% |
| Gross operating margin | 9900 | €22,285 | €13,114 | -€9,172 | -41.2% |
| Operating profit (loss) | 9901 | €16,722 | €5,152 | -€11,570 | -69.2% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.3% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.3% |
| Financial charges | 65/66B | €804 | €689 | -€115 | -14.3% |
| Recurring financial charges | 65 | €804 | €689 | -€115 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €15,933 | €4,463 | -€11,470 | -72.0% |
| Income taxes | 67/77 | €3,693 | €1,086 | -€2,607 | -70.6% |
| Profit (loss) for the period | 9904 | €12,240 | €3,377 | -€8,863 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,240 | €3,377 | -€8,863 | -72.4% |
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 17 October 2026 via checked.be.