BATI-VIT-CONSTRUCT: 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-VIT-CONSTRUCT
Largest movements
- Receivables within one year +€11,381
up €11,381 (+45.0%), from €25,277 to €36,659
of which Trade receivables: +€11,462
- Cash -€9,279
down €9,279 (-3.9%), from €240,328 to €231,049
mainly Investment in fixed assets (net) (-€25,450) and Receivables within one year (-€11,381)
- Reserves +€18,382
up €18,382 (+23.1%), from €79,405 to €97,786
of which Distributable reserves: +€18,382
- Debts after one year -€9,157
down €9,157 (-77.0%), from €11,895 to €2,738
- Depreciation +€8,558
up €8,558 (+50.4%), from €16,969 to €25,527
- Taxes -€5,209
down €5,209 (-34.5%), from €15,082 to €9,872
- Gross operating margin -€3,954
down €3,954 (-6.4%), from €61,710 to €57,757
- Other operating charges -€2,993
down €2,993 (-55.3%), from €5,408 to €2,415
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 | €334,940 | €336,110 | +€1,171 | +0.3% |
| Fixed assets | 21/28 | €67,638 | €67,562 | -€77 | -0.1% |
| Tangible fixed assets | 22/27 | €67,638 | €67,562 | -€77 | -0.1% |
| Plant, machinery and equipment | 23 | €570 | €82 | -€488 | -85.7% |
| Furniture and vehicles | 24 | €67,068 | €67,480 | +€412 | +0.6% |
| Current assets | 29/58 | €267,301 | €268,549 | +€1,247 | +0.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €25,277 | €36,659 | +€11,381 | +45.0% |
| Trade receivables | 40 | €12,978 | €24,440 | +€11,462 | +88.3% |
| Other amounts receivable | 41 | €12,299 | €12,219 | -€80 | -0.7% |
| Cash at bank and in hand | 54/58 | €240,328 | €231,049 | -€9,279 | -3.9% |
| Deferred charges and accrued income | 490/1 | €1,696 | €841 | -€855 | -50.4% |
| Total equity and liabilities | 10/49 | €334,940 | €336,110 | +€1,171 | +0.3% |
| Equity | 10/15 | €85,770 | €104,152 | +€18,382 | +21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,405 | €97,786 | +€18,382 | +23.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,545 | €95,926 | +€18,382 | +23.7% |
| Profit (loss) carried forward | 14 | €166 | €166 | = | 0.0% |
| Amounts payable | 17/49 | €249,169 | €231,959 | -€17,211 | -6.9% |
| Amounts payable after more than one year | 17 | €11,895 | €2,738 | -€9,157 | -77.0% |
| Financial debts | 170/4 | €11,895 | €2,738 | -€9,157 | -77.0% |
| Amounts payable within one year | 42/48 | €49,478 | €42,385 | -€7,093 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €12,550 | €9,930 | -€2,620 | -20.9% |
| Trade debts | 44 | €4,249 | €2,304 | -€1,945 | -45.8% |
| Suppliers | 440/4 | €4,249 | €2,304 | -€1,945 | -45.8% |
| Advances received on contracts in progress | 46 | €13,600 | €13,600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,742 | €3,799 | -€2,943 | -43.6% |
| Taxes | 450/3 | €6,742 | €3,799 | -€2,943 | -43.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,337 | €12,752 | +€415 | +3.4% |
| Accrued charges and deferred income | 492/3 | €187,796 | €186,835 | -€961 | -0.5% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,969 | €25,527 | +€8,558 | +50.4% |
| Other operating charges | 640/8 | €5,408 | €2,415 | -€2,993 | -55.3% |
| Gross operating margin | 9900 | €61,710 | €57,757 | -€3,954 | -6.4% |
| Operating profit (loss) | 9901 | €39,334 | €29,815 | -€9,519 | -24.2% |
| Financial income | 75/76B | €271 | €7 | -€264 | -97.3% |
| Recurring financial income | 75 | €271 | €7 | -€264 | -97.3% |
| Financial charges | 65/66B | €994 | €1,568 | +€574 | +57.8% |
| Recurring financial charges | 65 | €994 | €1,568 | +€574 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | €38,611 | €28,254 | -€10,357 | -26.8% |
| Income taxes | 67/77 | €15,082 | €9,872 | -€5,209 | -34.5% |
| Profit (loss) for the period | 9904 | €23,529 | €18,382 | -€5,148 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,529 | €18,382 | -€5,148 | -21.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.