BATI VAN DIJK: 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 VAN DIJK
Largest movements
- Receivables within one year -€45,138
down €45,138 (-78.1%), from €57,770 to €12,632
of which Trade receivables: -€43,569
- Tangible fixed assets -€12,770
down €12,770 (-45.2%), from €28,268 to €15,498
of which Leasing and similar rights: -€8,623
- Cash -€5,549
down €5,549 (-96.0%), from €5,779 to €230
mainly Net result for the year (-€69,171) and Debts after one year (-€6,354)
- Profit (loss) carried forward -€69,171
down €69,171, from €26,859 to -€42,312
- Other debts +€7,429
up €7,429 (+421.2%), from €1,764 to €9,193
- Debts after one year -€6,354
down €6,354 (-40.0%), from €15,886 to €9,532
- Current portion of long-term debt +€5,359
up €5,359 (+89.5%), from €5,986 to €11,345
- Accrued charges and deferred income -€1,685
down €1,685 (-86.5%), from €1,948 to €263
- Gross operating margin -€89,861
down €89,861, from €57,324 to -€32,537
- Staff costs +€20,532
new in 2025: €20,532
- Other operating charges -€7,745
down €7,745 (-94.9%), from €8,163 to €418
- Taxes -€6,535
down €6,535 (-95.7%), from €6,826 to €291
- Financial charges +€1,326
up €1,326 (+73.3%), from €1,809 to €3,135
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 | €94,277 | €30,127 | -€64,150 | -68.0% |
| Fixed assets | 21/28 | €29,936 | €17,266 | -€12,670 | -42.3% |
| Tangible fixed assets | 22/27 | €28,268 | €15,498 | -€12,770 | -45.2% |
| Plant, machinery and equipment | 23 | - | €338 | +€338 | |
| Furniture and vehicles | 24 | €6,592 | €2,107 | -€4,485 | -68.0% |
| Leasing and similar rights | 25 | €21,675 | €13,052 | -€8,623 | -39.8% |
| Financial fixed assets | 28 | €1,668 | €1,768 | +€100 | +6.0% |
| Current assets | 29/58 | €64,341 | €12,862 | -€51,480 | -80.0% |
| Amounts receivable within one year | 40/41 | €57,770 | €12,632 | -€45,138 | -78.1% |
| Trade receivables | 40 | €54,436 | €10,867 | -€43,569 | -80.0% |
| Other amounts receivable | 41 | €3,334 | €1,765 | -€1,569 | -47.1% |
| Cash at bank and in hand | 54/58 | €5,779 | €230 | -€5,549 | -96.0% |
| Deferred charges and accrued income | 490/1 | €792 | - | -€792 | |
| Total equity and liabilities | 10/49 | €94,277 | €30,127 | -€64,150 | -68.0% |
| Equity | 10/15 | €41,859 | -€27,312 | -€69,171 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,859 | -€42,312 | -€69,171 | |
| Amounts payable | 17/49 | €52,418 | €57,439 | +€5,021 | +9.6% |
| Amounts payable after more than one year | 17 | €15,886 | €9,532 | -€6,354 | -40.0% |
| Financial debts | 170/4 | €15,886 | €9,532 | -€6,354 | -40.0% |
| Amounts payable within one year | 42/48 | €34,584 | €47,644 | +€13,060 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €5,986 | €11,345 | +€5,359 | +89.5% |
| Trade debts | 44 | €11,399 | €11,626 | +€228 | +2.0% |
| Suppliers | 440/4 | €11,399 | €11,626 | +€228 | +2.0% |
| Taxes, remuneration and social security | 45 | €15,435 | €15,481 | +€45 | +0.3% |
| Taxes | 450/3 | €11,275 | €8,786 | -€2,490 | -22.1% |
| Remuneration and social security | 454/9 | €4,160 | €6,695 | +€2,535 | +60.9% |
| Other amounts payable | 47/48 | €1,764 | €9,193 | +€7,429 | +421.2% |
| Accrued charges and deferred income | 492/3 | €1,948 | €263 | -€1,685 | -86.5% |
| Remuneration, social security and pensions | 62 | - | €20,532 | +€20,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,621 | €12,280 | -€341 | -2.7% |
| Other operating charges | 640/8 | €8,163 | €418 | -€7,745 | -94.9% |
| Non-recurring operating charges | 66A | €7,769 | - | -€7,769 | |
| Gross operating margin | 9900 | €57,324 | -€32,537 | -€89,861 | |
| Operating profit (loss) | 9901 | €28,771 | -€65,767 | -€94,538 | |
| Financial income | 75/76B | €2 | €22 | +€20 | +1101.1% |
| Recurring financial income | 75 | €2 | €22 | +€20 | +1101.1% |
| Financial charges | 65/66B | €1,809 | €3,135 | +€1,326 | +73.3% |
| Recurring financial charges | 65 | €1,809 | €3,135 | +€1,326 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | €26,963 | -€68,880 | -€95,844 | |
| Income taxes | 67/77 | €6,826 | €291 | -€6,535 | -95.7% |
| Profit (loss) for the period | 9904 | €20,138 | -€69,171 | -€89,309 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,138 | -€69,171 | -€89,309 |
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 10 October 2026 via checked.be.