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
- Receivables within one year -€4,087
down €4,087 (-53.1%), from €7,697 to €3,609
of which Trade receivables: -€4,118
- Cash -€2,176
down €2,176 (-15.3%), from €14,200 to €12,023
mainly Net result for the year (-€15,028) and Investment in fixed assets (net) (-€4,298)
- Deferred charges and accrued income +€1,406
up €1,406 (+85.1%), from €1,653 to €3,059
- Tangible fixed assets -€1,314
down €1,314 (-14.9%), from €8,810 to €7,496
of which Land and buildings: -€1,915
- Profit (loss) carried forward -€15,028
down €15,028 (-13.3%), from -€112,909 to -€127,937
- Other debts +€8,228
up €8,228 (+6.8%), from €121,544 to €129,772
- Trade debts +€1,291
up €1,291 (+66.9%), from €1,930 to €3,221
- Tax, wage and social debts -€357
down €357 (-21.3%), from €1,674 to €1,318
- Other operating charges -€14,164
down €14,164 (-84.9%), from €16,682 to €2,518
- Gross operating margin -€10,570
down €10,570, from €5,005 to -€5,565
- Depreciation -€893
down €893 (-13.7%), from €6,505 to €5,612
- Staff costs -€653
down €653 (-45.7%), from €1,430 to €776
- Taxes +€421
new in 2025: €421
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 | €32,700 | €26,834 | -€5,866 | -17.9% |
| Fixed assets | 21/28 | €8,810 | €7,496 | -€1,314 | -14.9% |
| Tangible fixed assets | 22/27 | €8,810 | €7,496 | -€1,314 | -14.9% |
| Land and buildings | 22 | €1,915 | - | -€1,915 | |
| Plant, machinery and equipment | 23 | €1,274 | €675 | -€599 | -47.0% |
| Furniture and vehicles | 24 | €5,621 | €6,821 | +€1,201 | +21.4% |
| Current assets | 29/58 | €23,890 | €19,338 | -€4,552 | -19.1% |
| Stocks and contracts in progress | 3 | €341 | €646 | +€305 | +89.5% |
| Stocks | 30/36 | €341 | €646 | +€305 | +89.5% |
| Amounts receivable within one year | 40/41 | €7,697 | €3,609 | -€4,087 | -53.1% |
| Trade receivables | 40 | €6,766 | €2,648 | -€4,118 | -60.9% |
| Other amounts receivable | 41 | €931 | €961 | +€30 | +3.2% |
| Cash at bank and in hand | 54/58 | €14,200 | €12,023 | -€2,176 | -15.3% |
| Deferred charges and accrued income | 490/1 | €1,653 | €3,059 | +€1,406 | +85.1% |
| Total equity and liabilities | 10/49 | €32,700 | €26,834 | -€5,866 | -17.9% |
| Equity | 10/15 | -€92,449 | -€107,477 | -€15,028 | -16.3% |
| 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 | -€112,909 | -€127,937 | -€15,028 | -13.3% |
| Amounts payable | 17/49 | €125,149 | €134,311 | +€9,162 | +7.3% |
| Amounts payable within one year | 42/48 | €125,149 | €134,311 | +€9,162 | +7.3% |
| Trade debts | 44 | €1,930 | €3,221 | +€1,291 | +66.9% |
| Suppliers | 440/4 | €1,930 | €3,221 | +€1,291 | +66.9% |
| Taxes, remuneration and social security | 45 | €1,674 | €1,318 | -€357 | -21.3% |
| Taxes | 450/3 | €1,674 | €1,318 | -€357 | -21.3% |
| Other amounts payable | 47/48 | €121,544 | €129,772 | +€8,228 | +6.8% |
| Remuneration, social security and pensions | 62 | €1,430 | €776 | -€653 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,505 | €5,612 | -€893 | -13.7% |
| Other operating charges | 640/8 | €16,682 | €2,518 | -€14,164 | -84.9% |
| Gross operating margin | 9900 | €5,005 | -€5,565 | -€10,570 | |
| Operating profit (loss) | 9901 | -€19,611 | -€14,471 | +€5,140 | +26.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,300% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,300% |
| Financial charges | 65/66B | €71 | €138 | +€67 | +94.8% |
| Recurring financial charges | 65 | €71 | €138 | +€67 | +94.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,682 | -€14,607 | +€5,075 | +25.8% |
| Income taxes | 67/77 | - | €421 | +€421 | |
| Profit (loss) for the period | 9904 | -€19,682 | -€15,028 | +€4,654 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,682 | -€15,028 | +€4,654 | +23.6% |
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.