BATI-UNIVERSAL: what changed
Two fiscal 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-UNIVERSAL
Largest movements
- Tangible fixed assets -€29,073
down €29,073 (-4.7%), from €612,132 to €583,059
- Reserves -€158,308
down €158,308 (-73.7%), from €214,708 to €56,400
of which Distributable reserves: -€157,767
- Other debts +€106,713
up €106,713 (+84.4%), from €126,465 to €233,178
- Revaluation surpluses +€65,218
up €65,218 (+50.0%), from €130,455 to €195,673
- Debts after one year -€38,012
down €38,012 (-15.1%), from €252,555 to €214,543
No income-statement line moved by more than 1% of the activity.
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 | €621,841 | €595,052 | -€26,789 | -4.3% |
| Fixed assets | 21/28 | €612,132 | €583,059 | -€29,073 | -4.7% |
| Tangible fixed assets | 22/27 | €612,132 | €583,059 | -€29,073 | -4.7% |
| Land and buildings | 22 | €612,132 | €583,059 | -€29,073 | -4.7% |
| Current assets | 29/58 | €9,709 | €11,993 | +€2,284 | +23.5% |
| Amounts receivable within one year | 40/41 | €652 | €652 | = | 0.0% |
| Other amounts receivable | 41 | €652 | €652 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,862 | €10,926 | +€3,064 | +39.0% |
| Deferred charges and accrued income | 490/1 | €1,195 | €415 | -€780 | -65.3% |
| Total equity and liabilities | 10/49 | €621,841 | €595,052 | -€26,789 | -4.3% |
| Equity | 10/15 | €189,322 | €96,305 | -€93,017 | -49.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €130,455 | €195,673 | +€65,218 | +50.0% |
| Reserves | 13 | €214,708 | €56,400 | -€158,308 | -73.7% |
| Tax-exempt reserves | 132 | €4,345 | €3,804 | -€541 | -12.5% |
| Distributable reserves | 133 | €210,363 | €52,596 | -€157,767 | -75.0% |
| Profit (loss) carried forward | 14 | -€175,841 | -€175,768 | +€73 | 0.0% |
| Provisions and deferred taxes | 16 | €2,575 | €2,297 | -€278 | -10.8% |
| Deferred taxes | 168 | €2,575 | €2,297 | -€278 | -10.8% |
| Amounts payable | 17/49 | €429,944 | €496,450 | +€66,506 | +15.5% |
| Amounts payable after more than one year | 17 | €252,555 | €214,543 | -€38,012 | -15.1% |
| Financial debts | 170/4 | €252,555 | €214,543 | -€38,012 | -15.1% |
| Amounts payable within one year | 42/48 | €177,389 | €281,907 | +€104,518 | +58.9% |
| Current portion of amounts payable after more than one year | 42 | €37,530 | €38,012 | +€482 | +1.3% |
| Trade debts | 44 | €3,399 | €2,162 | -€1,237 | -36.4% |
| Suppliers | 440/4 | €3,399 | €2,162 | -€1,237 | -36.4% |
| Taxes, remuneration and social security | 45 | €9,995 | €8,555 | -€1,440 | -14.4% |
| Taxes | 450/3 | €9,995 | €8,555 | -€1,440 | -14.4% |
| Other amounts payable | 47/48 | €126,465 | €233,178 | +€106,713 | +84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,053 | €29,073 | +€20 | +0.1% |
| Other operating charges | 640/8 | €8,243 | €8,502 | +€259 | +3.1% |
| Gross operating margin | 9900 | €63,711 | €63,758 | +€47 | +0.1% |
| Operating profit (loss) | 9901 | €26,415 | €26,183 | -€232 | -0.9% |
| Financial charges | 65/66B | €4,347 | €3,811 | -€536 | -12.3% |
| Recurring financial charges | 65 | €4,347 | €3,811 | -€536 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €22,068 | €22,372 | +€304 | +1.4% |
| Transfer from deferred taxes | 780 | €279 | €278 | -€1 | -0.4% |
| Income taxes | 67/77 | €8,830 | €8,718 | -€112 | -1.3% |
| Profit (loss) for the period | 9904 | €13,517 | €13,932 | +€415 | +3.1% |
| Transfer from tax-exempt reserves | 789 | €541 | €541 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,058 | €14,473 | +€415 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.