BATI STAR: 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 STAR
Largest movements
- Cash +€29,584
up €29,584 (+131.6%), from €22,486 to €52,069
mainly Net result for the year (+€34,258) and Other debts (+€12,064)
- Stocks and contracts -€5,000
no longer reported in 2025 (was €5,000)
- Receivables within one year -€4,382
down €4,382 (-13.1%), from €33,519 to €29,137
of which Other amounts receivable: -€12,795
- Tangible fixed assets +€3,526
up €3,526 (+83.3%), from €4,231 to €7,757
of which Furniture and vehicles: +€3,742
- Deferred charges and accrued income -€1,002
down €1,002 (-76.7%), from €1,307 to €305
- Other debts +€12,064
up €12,064 (+93.9%), from €12,843 to €24,907
- Profit (loss) carried forward +€11,258
up €11,258 (+46.6%), from €24,178 to €35,436
- Write-downs -€13,586
down €13,586, from €12,293 to -€1,293
- Gross operating margin +€2,339
up €2,339 (+5.7%), from €41,234 to €43,573
- Taxes +€2,053
up €2,053 (+46.2%), from €4,440 to €6,494
- Depreciation +€1,015
up €1,015 (+61.9%), from €1,639 to €2,654
- Other operating charges +€845
up €845 (+565.9%), from €149 to €994
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 | €66,543 | €89,268 | +€22,726 | +34.2% |
| Fixed assets | 21/28 | €4,231 | €7,757 | +€3,526 | +83.3% |
| Tangible fixed assets | 22/27 | €4,231 | €7,757 | +€3,526 | +83.3% |
| Plant, machinery and equipment | 23 | €1,568 | €1,351 | -€217 | -13.8% |
| Furniture and vehicles | 24 | €2,663 | €6,406 | +€3,742 | +140.5% |
| Current assets | 29/58 | €62,312 | €81,512 | +€19,200 | +30.8% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Stocks | 30/36 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €33,519 | €29,137 | -€4,382 | -13.1% |
| Trade receivables | 40 | €11,746 | €20,160 | +€8,414 | +71.6% |
| Other amounts receivable | 41 | €21,772 | €8,977 | -€12,795 | -58.8% |
| Cash at bank and in hand | 54/58 | €22,486 | €52,069 | +€29,584 | +131.6% |
| Deferred charges and accrued income | 490/1 | €1,307 | €305 | -€1,002 | -76.7% |
| Total equity and liabilities | 10/49 | €66,543 | €89,268 | +€22,726 | +34.2% |
| Equity | 10/15 | €44,638 | €55,896 | +€11,258 | +25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,178 | €35,436 | +€11,258 | +46.6% |
| Amounts payable | 17/49 | €21,904 | €33,372 | +€11,468 | +52.4% |
| Amounts payable within one year | 42/48 | €21,904 | €33,372 | +€11,468 | +52.4% |
| Trade debts | 44 | €1,261 | €1,371 | +€110 | +8.7% |
| Suppliers | 440/4 | €1,261 | €1,371 | +€110 | +8.7% |
| Taxes, remuneration and social security | 45 | €7,800 | €7,094 | -€706 | -9.1% |
| Taxes | 450/3 | €7,800 | €7,094 | -€706 | -9.1% |
| Other amounts payable | 47/48 | €12,843 | €24,907 | +€12,064 | +93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,639 | €2,654 | +€1,015 | +61.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,293 | -€1,293 | -€13,586 | |
| Other operating charges | 640/8 | €149 | €994 | +€845 | +565.9% |
| Non-recurring operating charges | 66A | €207 | €64 | -€143 | -69.1% |
| Gross operating margin | 9900 | €41,234 | €43,573 | +€2,339 | +5.7% |
| Operating profit (loss) | 9901 | €26,945 | €41,154 | +€14,209 | +52.7% |
| Financial income | 75/76B | €1 | €20 | +€20 | +3415.5% |
| Recurring financial income | 75 | €1 | €20 | +€20 | +3415.5% |
| Financial charges | 65/66B | €214 | €423 | +€209 | +98.1% |
| Recurring financial charges | 65 | €214 | €423 | +€209 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | €26,732 | €40,752 | +€14,019 | +52.4% |
| Income taxes | 67/77 | €4,440 | €6,494 | +€2,053 | +46.2% |
| Profit (loss) for the period | 9904 | €22,292 | €34,258 | +€11,966 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,292 | €34,258 | +€11,966 | +53.7% |
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 12 October 2026 via checked.be.