BATI - TOIT: 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 - TOIT
Largest movements
- Cash -€13,882
down €13,882 (-52.0%), from €26,698 to €12,816
mainly Other debts (-€23,758) and Current portion of long-term debt (-€2,533)
- Receivables within one year -€4,486
down €4,486 (-51.6%), from €8,701 to €4,215
of which Trade receivables: -€2,682
- Tangible fixed assets -€2,190
down €2,190 (-17.3%), from €12,646 to €10,457
of which Other tangible fixed assets: -€1,942
- Other debts -€23,758
down €23,758 (-33.4%), from €71,070 to €47,312
- Profit (loss) carried forward +€3,089
up €3,089 (+4.2%), from -€73,005 to -€69,916
- Current portion of long-term debt -€2,533
no longer reported in 2025 (was €2,533)
- Trade debts +€2,261
up €2,261 (+9.1%), from €24,945 to €27,206
- Gross operating margin +€7,447
up €7,447 (+142%), from €5,255 to €12,702
- Staff costs +€6,377
new in 2025: €6,377
- Depreciation -€3,230
down €3,230 (-55.5%), from €5,816 to €2,585
- Other operating charges -€292
down €292 (-47.5%), from €614 to €322
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 | €48,240 | €27,683 | -€20,558 | -42.6% |
| Fixed assets | 21/28 | €12,842 | €10,652 | -€2,190 | -17.1% |
| Tangible fixed assets | 22/27 | €12,646 | €10,457 | -€2,190 | -17.3% |
| Plant, machinery and equipment | 23 | €393 | €606 | +€214 | +54.3% |
| Furniture and vehicles | 24 | €1,091 | €630 | -€461 | -42.3% |
| Other tangible fixed assets | 26 | €11,163 | €9,221 | -€1,942 | -17.4% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €35,399 | €17,031 | -€18,368 | -51.9% |
| Amounts receivable within one year | 40/41 | €8,701 | €4,215 | -€4,486 | -51.6% |
| Trade receivables | 40 | €4,165 | €1,483 | -€2,682 | -64.4% |
| Other amounts receivable | 41 | €4,537 | €2,732 | -€1,804 | -39.8% |
| Cash at bank and in hand | 54/58 | €26,698 | €12,816 | -€13,882 | -52.0% |
| Total equity and liabilities | 10/49 | €48,240 | €27,683 | -€20,558 | -42.6% |
| Equity | 10/15 | -€52,545 | -€49,456 | +€3,089 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,005 | -€69,916 | +€3,089 | +4.2% |
| Amounts payable | 17/49 | €100,786 | €77,139 | -€23,646 | -23.5% |
| Amounts payable within one year | 42/48 | €100,786 | €77,139 | -€23,646 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €2,533 | - | -€2,533 | |
| Trade debts | 44 | €24,945 | €27,206 | +€2,261 | +9.1% |
| Suppliers | 440/4 | €24,945 | €27,206 | +€2,261 | +9.1% |
| Taxes, remuneration and social security | 45 | €2,238 | €2,622 | +€384 | +17.1% |
| Taxes | 450/3 | €2,238 | €2,622 | +€384 | +17.1% |
| Other amounts payable | 47/48 | €71,070 | €47,312 | -€23,758 | -33.4% |
| Remuneration, social security and pensions | 62 | - | €6,377 | +€6,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,816 | €2,585 | -€3,230 | -55.5% |
| Other operating charges | 640/8 | €614 | €322 | -€292 | -47.5% |
| Gross operating margin | 9900 | €5,255 | €12,702 | +€7,447 | +142% |
| Operating profit (loss) | 9901 | -€1,175 | €3,418 | +€4,593 | |
| Financial charges | 65/66B | €346 | €329 | -€17 | -5.0% |
| Recurring financial charges | 65 | €346 | €202 | -€144 | -41.7% |
| Non-recurring financial charges | 66B | - | €127 | +€127 | |
| Profit (loss) for the period before taxes | 9903 | -€1,521 | €3,089 | +€4,610 | |
| Profit (loss) for the period | 9904 | -€1,521 | €3,089 | +€4,610 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,521 | €3,089 | +€4,610 |
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 20 October 2026 via checked.be.