BATIOFF: 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.
BATIOFF
Largest movements
- Cash -€46,841
down €46,841 (-84.8%), from €55,238 to €8,397
mainly Trade debts (-€46,820) and Advances received (-€20,000)
- Receivables within one year -€23,408
down €23,408 (-20.3%), from €115,491 to €92,083
of which Trade receivables: -€33,323
- Tangible fixed assets +€5,371
up €5,371 (+31.0%), from €17,347 to €22,718
of which Furniture and vehicles: +€6,664
- Stocks and contracts +€2,380
up €2,380 (+44.2%), from €5,383 to €7,763
- Trade debts -€46,820
down €46,820 (-91.9%), from €50,922 to €4,102
- Advances received -€20,000
no longer reported in 2025 (was €20,000)
- Profit (loss) carried forward +€5,272
up €5,272 (+5.7%), from €91,758 to €97,031
- Tax, wage and social debts +€4,754
up €4,754 (+190.1%), from €2,500 to €7,254
of which Taxes: +€3,254
- Other debts -€4,290
down €4,290 (-50.0%), from €8,579 to €4,290
- Gross operating margin -€21,485
down €21,485 (-51.6%), from €41,664 to €20,179
- Depreciation -€12,127
down €12,127 (-50.2%), from €24,173 to €12,045
- Taxes -€1,554
down €1,554 (-53.5%), from €2,903 to €1,349
- Financial charges -€1,405
down €1,405 (-69.2%), from €2,030 to €625
of which Financial charges: -€1,155
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 | €195,057 | €133,236 | -€61,822 | -31.7% |
| Fixed assets | 21/28 | €17,631 | €23,002 | +€5,371 | +30.5% |
| Tangible fixed assets | 22/27 | €17,347 | €22,718 | +€5,371 | +31.0% |
| Plant, machinery and equipment | 23 | €3,193 | €1,901 | -€1,293 | -40.5% |
| Furniture and vehicles | 24 | €14,153 | €20,817 | +€6,664 | +47.1% |
| Financial fixed assets | 28 | €284 | €284 | = | 0.0% |
| Current assets | 29/58 | €177,426 | €110,233 | -€67,193 | -37.9% |
| Stocks and contracts in progress | 3 | €5,383 | €7,763 | +€2,380 | +44.2% |
| Stocks | 30/36 | €5,383 | €7,763 | +€2,380 | +44.2% |
| Amounts receivable within one year | 40/41 | €115,491 | €92,083 | -€23,408 | -20.3% |
| Trade receivables | 40 | €107,339 | €74,016 | -€33,323 | -31.0% |
| Other amounts receivable | 41 | €8,152 | €18,067 | +€9,915 | +121.6% |
| Cash at bank and in hand | 54/58 | €55,238 | €8,397 | -€46,841 | -84.8% |
| Deferred charges and accrued income | 490/1 | €1,315 | €1,991 | +€676 | +51.4% |
| Total equity and liabilities | 10/49 | €195,057 | €133,236 | -€61,822 | -31.7% |
| Equity | 10/15 | €109,818 | €115,091 | +€5,272 | +4.8% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,758 | €97,031 | +€5,272 | +5.7% |
| Amounts payable | 17/49 | €85,239 | €18,145 | -€67,094 | -78.7% |
| Amounts payable within one year | 42/48 | €85,239 | €18,145 | -€67,094 | -78.7% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Financial debts | 43 | €738 | - | -€738 | |
| Credit institutions | 430/8 | €738 | - | -€738 | |
| Trade debts | 44 | €50,922 | €4,102 | -€46,820 | -91.9% |
| Suppliers | 440/4 | €50,922 | €4,102 | -€46,820 | -91.9% |
| Advances received on contracts in progress | 46 | €20,000 | - | -€20,000 | |
| Taxes, remuneration and social security | 45 | €2,500 | €7,254 | +€4,754 | +190.1% |
| Taxes | 450/3 | - | €3,254 | +€3,254 | |
| Remuneration and social security | 454/9 | €2,500 | €4,000 | +€1,500 | +60.0% |
| Other amounts payable | 47/48 | €8,579 | €4,290 | -€4,290 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,173 | €12,045 | -€12,127 | -50.2% |
| Other operating charges | 640/8 | €1,025 | €889 | -€135 | -13.2% |
| Gross operating margin | 9900 | €41,664 | €20,179 | -€21,485 | -51.6% |
| Operating profit (loss) | 9901 | €16,467 | €7,245 | -€9,222 | -56.0% |
| Financial income | 75/76B | €44 | €1 | -€43 | -97.6% |
| Recurring financial income | 75 | €44 | €1 | -€43 | -97.6% |
| Financial charges | 65/66B | €2,030 | €625 | -€1,405 | -69.2% |
| Recurring financial charges | 65 | €1,780 | €625 | -€1,155 | -64.9% |
| Non-recurring financial charges | 66B | €250 | - | -€250 | |
| Profit (loss) for the period before taxes | 9903 | €14,482 | €6,621 | -€7,861 | -54.3% |
| Income taxes | 67/77 | €2,903 | €1,349 | -€1,554 | -53.5% |
| Profit (loss) for the period | 9904 | €11,579 | €5,272 | -€6,307 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,579 | €5,272 | -€6,307 | -54.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.