BÂTI.TOI: 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.
BÂTI.TOI
Largest movements
- Cash +€42,274
up €42,274 (+456%), from €9,278 to €51,552
mainly Net result for the year (+€38,416) and Stocks and contracts (+€14,772)
- Stocks and contracts -€14,772
no longer reported in 2025 (was €14,772)
- Deferred charges and accrued income -€12,227
down €12,227 (-88.1%), from €13,879 to €1,652
- Receivables within one year -€7,764
down €7,764 (-14.3%), from €54,281 to €46,518
of which Other amounts receivable: -€5,406
- Tangible fixed assets +€2,216
up €2,216 (+14.2%), from €15,598 to €17,814
of which Plant, machinery and equipment: +€2,451
- Profit (loss) carried forward +€38,416
up €38,416 (+161%), from €23,837 to €62,253
- Trade debts -€27,569
down €27,569 (-42.2%), from €65,353 to €37,784
- Other debts -€1,358
down €1,358 (-49.0%), from €2,772 to €1,414
- Gross operating margin +€15,761
up €15,761 (+7.4%), from €213,538 to €229,299
- Other operating charges -€12,579
down €12,579 (-73.2%), from €17,181 to €4,602
- Staff costs +€11,309
up €11,309 (+7.2%), from €156,890 to €168,199
- Financial charges -€6,181
down €6,181 (-42.4%), from €14,561 to €8,380
- Taxes +€2,880
up €2,880 (+4,308%), from €67 to €2,947
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 | €109,409 | €119,135 | +€9,726 | +8.9% |
| Fixed assets | 21/28 | €17,198 | €19,414 | +€2,216 | +12.9% |
| Tangible fixed assets | 22/27 | €15,598 | €17,814 | +€2,216 | +14.2% |
| Plant, machinery and equipment | 23 | €6,665 | €9,116 | +€2,451 | +36.8% |
| Furniture and vehicles | 24 | €8,933 | €8,698 | -€235 | -2.6% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €92,210 | €99,721 | +€7,511 | +8.1% |
| Stocks and contracts in progress | 3 | €14,772 | - | -€14,772 | |
| Stocks | 30/36 | €14,772 | - | -€14,772 | |
| Amounts receivable within one year | 40/41 | €54,281 | €46,518 | -€7,764 | -14.3% |
| Trade receivables | 40 | €31,795 | €29,437 | -€2,357 | -7.4% |
| Other amounts receivable | 41 | €22,487 | €17,080 | -€5,406 | -24.0% |
| Cash at bank and in hand | 54/58 | €9,278 | €51,552 | +€42,274 | +456% |
| Deferred charges and accrued income | 490/1 | €13,879 | €1,652 | -€12,227 | -88.1% |
| Total equity and liabilities | 10/49 | €109,409 | €119,135 | +€9,726 | +8.9% |
| Equity | 10/15 | €28,837 | €67,253 | +€38,416 | +133% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,837 | €62,253 | +€38,416 | +161% |
| Amounts payable | 17/49 | €80,571 | €51,882 | -€28,689 | -35.6% |
| Amounts payable within one year | 42/48 | €80,571 | €51,882 | -€28,689 | -35.6% |
| Trade debts | 44 | €65,353 | €37,784 | -€27,569 | -42.2% |
| Suppliers | 440/4 | €65,353 | €37,784 | -€27,569 | -42.2% |
| Taxes, remuneration and social security | 45 | €12,447 | €12,684 | +€237 | +1.9% |
| Taxes | 450/3 | €772 | €2,993 | +€2,221 | +288% |
| Remuneration and social security | 454/9 | €11,675 | €9,691 | -€1,984 | -17.0% |
| Other amounts payable | 47/48 | €2,772 | €1,414 | -€1,358 | -49.0% |
| Remuneration, social security and pensions | 62 | €156,890 | €168,199 | +€11,309 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,433 | €6,756 | +€2,323 | +52.4% |
| Other operating charges | 640/8 | €17,181 | €4,602 | -€12,579 | -73.2% |
| Gross operating margin | 9900 | €213,538 | €229,299 | +€15,761 | +7.4% |
| Operating profit (loss) | 9901 | €35,034 | €49,742 | +€14,708 | +42.0% |
| Financial income | 75/76B | €78 | €1 | -€77 | -98.8% |
| Recurring financial income | 75 | €78 | €1 | -€77 | -98.8% |
| Financial charges | 65/66B | €14,561 | €8,380 | -€6,181 | -42.4% |
| Recurring financial charges | 65 | €14,561 | €8,380 | -€6,181 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €20,551 | €41,362 | +€20,811 | +101% |
| Income taxes | 67/77 | €67 | €2,947 | +€2,880 | +4,308% |
| Profit (loss) for the period | 9904 | €20,484 | €38,416 | +€17,932 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,484 | €38,416 | +€17,932 | +87.5% |
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 27 October 2026 via checked.be.