BATI - X - PERT: 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 - X - PERT
Largest movements
- Receivables within one year -€16,569
down €16,569 (-75.4%), from €21,981 to €5,412
of which Trade receivables: -€16,599
- Cash -€7,709
down €7,709 (-5.4%), from €143,200 to €135,491
mainly Net result for the year (-€18,629) and Trade debts (-€10,788)
- Tangible fixed assets -€5,065
down €5,065 (-47.1%), from €10,762 to €5,697
of which Plant, machinery and equipment: -€3,971
- Profit (loss) carried forward -€18,629
down €18,629 (-14.7%), from €126,695 to €108,066
- Trade debts -€10,788
down €10,788 (-99.4%), from €10,853 to €65
- Gross operating margin -€36,182
down €36,182, from €22,756 to -€13,426
- Depreciation -€6,169
down €6,169 (-54.9%), from €11,234 to €5,065
- Taxes -€2,944
down €2,944 (-82.3%), from €3,579 to €635
- Financial income +€1,037
up €1,037 (+112%), from €922 to €1,959
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 | €185,095 | €155,907 | -€29,188 | -15.8% |
| Fixed assets | 21/28 | €10,762 | €5,697 | -€5,065 | -47.1% |
| Tangible fixed assets | 22/27 | €10,762 | €5,697 | -€5,065 | -47.1% |
| Plant, machinery and equipment | 23 | €8,279 | €4,309 | -€3,971 | -48.0% |
| Furniture and vehicles | 24 | €2,482 | €1,388 | -€1,094 | -44.1% |
| Current assets | 29/58 | €174,333 | €150,210 | -€24,123 | -13.8% |
| Stocks and contracts in progress | 3 | €5,684 | €5,684 | = | 0.0% |
| Stocks | 30/36 | €5,684 | €5,684 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,981 | €5,412 | -€16,569 | -75.4% |
| Trade receivables | 40 | €19,039 | €2,440 | -€16,599 | -87.2% |
| Other amounts receivable | 41 | €2,943 | €2,973 | +€30 | +1.0% |
| Cash at bank and in hand | 54/58 | €143,200 | €135,491 | -€7,709 | -5.4% |
| Deferred charges and accrued income | 490/1 | €3,467 | €3,623 | +€155 | +4.5% |
| Total equity and liabilities | 10/49 | €185,095 | €155,907 | -€29,188 | -15.8% |
| Equity | 10/15 | €172,755 | €154,126 | -€18,629 | -10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,860 | €39,860 | = | 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% |
| Distributable reserves | 133 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,695 | €108,066 | -€18,629 | -14.7% |
| Amounts payable | 17/49 | €12,340 | €1,781 | -€10,559 | -85.6% |
| Amounts payable within one year | 42/48 | €12,340 | €1,781 | -€10,559 | -85.6% |
| Trade debts | 44 | €10,853 | €65 | -€10,788 | -99.4% |
| Suppliers | 440/4 | €10,853 | €65 | -€10,788 | -99.4% |
| Taxes, remuneration and social security | 45 | - | €140 | +€140 | |
| Taxes | 450/3 | - | €140 | +€140 | |
| Other amounts payable | 47/48 | €1,487 | €1,576 | +€89 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,234 | €5,065 | -€6,169 | -54.9% |
| Other operating charges | 640/8 | €1,315 | €1,401 | +€86 | +6.5% |
| Gross operating margin | 9900 | €22,756 | -€13,426 | -€36,182 | |
| Operating profit (loss) | 9901 | €10,207 | -€19,891 | -€30,098 | |
| Financial income | 75/76B | €922 | €1,959 | +€1,037 | +112% |
| Recurring financial income | 75 | €922 | €1,959 | +€1,037 | +112% |
| Financial charges | 65/66B | €148 | €62 | -€86 | -58.2% |
| Recurring financial charges | 65 | €148 | €62 | -€86 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €10,982 | -€17,994 | -€28,976 | |
| Income taxes | 67/77 | €3,579 | €635 | -€2,944 | -82.3% |
| Profit (loss) for the period | 9904 | €7,403 | -€18,629 | -€26,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,403 | -€18,629 | -€26,031 |
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 26 October 2026 via checked.be.