BATI X5: 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 X5
Largest movements
- Receivables within one year -€18,565
down €18,565 (-93.7%), from €19,809 to €1,244
of which Trade receivables: -€19,244
- Cash -€4,192
down €4,192 (-97.5%), from €4,299 to €106
mainly Trade debts (-€11,025) and Other debts (-€6,521)
- Trade debts -€11,025
down €11,025 (-88.1%), from €12,519 to €1,494
- Other debts -€6,521
down €6,521 (-11.1%), from €58,887 to €52,365
- Profit (loss) carried forward -€5,379
down €5,379 (-7.9%), from -€67,759 to -€73,137
- Gross operating margin +€9,766
up €9,766, from -€7,744 to €2,023
- Financial income -€8,480
down €8,480 (-97.6%), from €8,687 to €207
of which Financial income: -€8,480
- Depreciation -€260
no longer reported in 2023 (was €260)
- Other operating charges +€96
up €96 (+387%), from €25 to €121
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,107 | €1,350 | -€22,757 | -94.4% |
| Current assets | 29/58 | €24,107 | €1,350 | -€22,757 | -94.4% |
| Amounts receivable within one year | 40/41 | €19,809 | €1,244 | -€18,565 | -93.7% |
| Trade receivables | 40 | €19,244 | - | -€19,244 | |
| Other amounts receivable | 41 | €565 | €1,244 | +€679 | +120% |
| Cash at bank and in hand | 54/58 | €4,299 | €106 | -€4,192 | -97.5% |
| Total equity and liabilities | 10/49 | €24,107 | €1,350 | -€22,757 | -94.4% |
| Equity | 10/15 | -€47,299 | -€52,677 | -€5,379 | -11.4% |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€67,759 | -€73,137 | -€5,379 | -7.9% |
| Amounts payable | 17/49 | €71,406 | €54,027 | -€17,379 | -24.3% |
| Amounts payable within one year | 42/48 | €71,406 | €53,860 | -€17,546 | -24.6% |
| Trade debts | 44 | €12,519 | €1,494 | -€11,025 | -88.1% |
| Suppliers | 440/4 | €12,519 | €1,494 | -€11,025 | -88.1% |
| Other amounts payable | 47/48 | €58,887 | €52,365 | -€6,521 | -11.1% |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | - | -€260 | |
| Other operating charges | 640/8 | €25 | €121 | +€96 | +387% |
| Non-recurring operating charges | 66A | - | €6,960 | +€6,960 | |
| Gross operating margin | 9900 | -€7,744 | €2,023 | +€9,766 | |
| Operating profit (loss) | 9901 | -€8,029 | -€5,058 | +€2,971 | +37.0% |
| Financial income | 75/76B | €8,687 | €207 | -€8,480 | -97.6% |
| Recurring financial income | 75 | €8,687 | €207 | -€8,480 | -97.6% |
| Non-recurring financial income | 76B | €8,687 | €207 | -€8,480 | -97.6% |
| Financial charges | 65/66B | €604 | €527 | -€77 | -12.7% |
| Recurring financial charges | 65 | €604 | €527 | -€77 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €54 | -€5,379 | -€5,433 | |
| Profit (loss) for the period | 9904 | €54 | -€5,379 | -€5,433 | |
| Profit (loss) for the period to be appropriated | 9905 | €54 | -€5,379 | -€5,433 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.