BATI-TOIT-Plus: 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-Plus
Largest movements
- Cash +€8,203
up €8,203 (+64.1%), from €12,788 to €20,992
mainly Trade debts (+€8,152) and Net result for the year (+€5,007)
- Receivables within one year +€6,394
up €6,394 (+296%), from €2,157 to €8,551
of which Trade receivables: +€5,737
- Deferred charges and accrued income +€598
up €598 (+108%), from €555 to €1,153
- Tangible fixed assets +€409
new in 2025: €409
- Trade debts +€8,152
up €8,152 (+5,441%), from €150 to €8,301
- Profit (loss) carried forward +€5,007
up €5,007 (+98.9%), from -€5,063 to -€56
- Tax, wage and social debts +€2,500
up €2,500 (+500%), from €500 to €3,000
of which Remuneration and social security: +€2,514
- Gross operating margin -€7,373
down €7,373 (-52.9%), from €13,927 to €6,554
- Write-downs +€566
new in 2025: €566
- Financial charges -€390
down €390 (-66.4%), from €588 to €197
- Other operating charges -€263
down €263 (-29.3%), from €898 to €634
- Financial income -€157
down €157 (-98.0%), from €160 to €3
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 | €16,050 | €31,705 | +€15,655 | +97.5% |
| Fixed assets | 21/28 | - | €409 | +€409 | |
| Tangible fixed assets | 22/27 | - | €409 | +€409 | |
| Furniture and vehicles | 24 | - | €409 | +€409 | |
| Current assets | 29/58 | €16,050 | €31,296 | +€15,245 | +95.0% |
| Stocks and contracts in progress | 3 | €550 | €600 | +€50 | +9.1% |
| Stocks | 30/36 | €550 | €600 | +€50 | +9.1% |
| Amounts receivable within one year | 40/41 | €2,157 | €8,551 | +€6,394 | +296% |
| Trade receivables | 40 | €705 | €6,442 | +€5,737 | +813% |
| Other amounts receivable | 41 | €1,452 | €2,109 | +€657 | +45.3% |
| Cash at bank and in hand | 54/58 | €12,788 | €20,992 | +€8,203 | +64.1% |
| Deferred charges and accrued income | 490/1 | €555 | €1,153 | +€598 | +108% |
| Total equity and liabilities | 10/49 | €16,050 | €31,705 | +€15,655 | +97.5% |
| Equity | 10/15 | €15,397 | €20,404 | +€5,007 | +32.5% |
| 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 | -€5,063 | -€56 | +€5,007 | +98.9% |
| Amounts payable | 17/49 | €654 | €11,301 | +€10,648 | +1,629% |
| Amounts payable within one year | 42/48 | €654 | €11,301 | +€10,648 | +1,629% |
| Trade debts | 44 | €150 | €8,301 | +€8,152 | +5,441% |
| Suppliers | 440/4 | €150 | €8,301 | +€8,152 | +5,441% |
| Taxes, remuneration and social security | 45 | €500 | €3,000 | +€2,500 | +500% |
| Taxes | 450/3 | €500 | €486 | -€14 | -2.8% |
| Remuneration and social security | 454/9 | - | €2,514 | +€2,514 | |
| Other amounts payable | 47/48 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €152 | +€152 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €566 | +€566 | |
| Other operating charges | 640/8 | €898 | €634 | -€263 | -29.3% |
| Gross operating margin | 9900 | €13,927 | €6,554 | -€7,373 | -52.9% |
| Operating profit (loss) | 9901 | €13,029 | €5,201 | -€7,828 | -60.1% |
| Financial income | 75/76B | €160 | €3 | -€157 | -98.0% |
| Recurring financial income | 75 | €160 | €3 | -€157 | -98.0% |
| Financial charges | 65/66B | €588 | €197 | -€390 | -66.4% |
| Recurring financial charges | 65 | €588 | €197 | -€390 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €12,601 | €5,007 | -€7,595 | -60.3% |
| Profit (loss) for the period | 9904 | €12,601 | €5,007 | -€7,595 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,601 | €5,007 | -€7,595 | -60.3% |
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.