BATIS: 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.
BATIS
Largest movements
- Receivables within one year -€17,040
down €17,040 (-21.4%), from €79,523 to €62,483
- Tangible fixed assets -€1,584
down €1,584 (-72.5%), from €2,185 to €601
of which Furniture and vehicles: -€1,192
- Trade debts -€8,740
down €8,740 (-66.8%), from €13,081 to €4,341
- Tax, wage and social debts -€6,700
no longer reported in 2025 (was €6,700)
- Advances received -€6,500
no longer reported in 2025 (was €6,500)
- Profit (loss) carried forward +€3,248
up €3,248 (+5.4%), from €60,514 to €63,762
- Staff costs -€112,758
no longer reported in 2025 (was €112,758)
- Gross operating margin -€102,763
down €102,763 (-95.3%), from €107,821 to €5,058
- Other operating charges -€2,640
down €2,640 (-95.0%), from €2,779 to €139
- Financial charges -€1,743
down €1,743 (-93.6%), from €1,863 to €120
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 | €106,308 | €87,616 | -€18,692 | -17.6% |
| Fixed assets | 21/28 | €2,185 | €601 | -€1,584 | -72.5% |
| Tangible fixed assets | 22/27 | €2,185 | €601 | -€1,584 | -72.5% |
| Plant, machinery and equipment | 23 | €661 | €269 | -€392 | -59.3% |
| Furniture and vehicles | 24 | €1,524 | €332 | -€1,192 | -78.2% |
| Current assets | 29/58 | €104,123 | €87,015 | -€17,108 | -16.4% |
| Amounts receivable within one year | 40/41 | €79,523 | €62,483 | -€17,040 | -21.4% |
| Other amounts receivable | 41 | €79,523 | €62,483 | -€17,040 | -21.4% |
| Cash at bank and in hand | 54/58 | €24,600 | €24,532 | -€68 | -0.3% |
| Total equity and liabilities | 10/49 | €106,308 | €87,616 | -€18,692 | -17.6% |
| Equity | 10/15 | €80,027 | €83,275 | +€3,248 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €913 | €913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €913 | €913 | = | 0.0% |
| Legal reserve | 130 | €913 | - | -€913 | |
| Reserves not available under the articles | 1311 | - | €913 | +€913 | |
| Profit (loss) carried forward | 14 | €60,514 | €63,762 | +€3,248 | +5.4% |
| Amounts payable | 17/49 | €26,281 | €4,341 | -€21,940 | -83.5% |
| Amounts payable within one year | 42/48 | €26,281 | €4,341 | -€21,940 | -83.5% |
| Trade debts | 44 | €13,081 | €4,341 | -€8,740 | -66.8% |
| Suppliers | 440/4 | €13,081 | €4,341 | -€8,740 | -66.8% |
| Advances received on contracts in progress | 46 | €6,500 | - | -€6,500 | |
| Taxes, remuneration and social security | 45 | €6,700 | - | -€6,700 | |
| Taxes | 450/3 | €6,700 | - | -€6,700 | |
| Remuneration, social security and pensions | 62 | €112,758 | - | -€112,758 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,609 | €1,584 | -€25 | -1.6% |
| Other operating charges | 640/8 | €2,779 | €139 | -€2,640 | -95.0% |
| Gross operating margin | 9900 | €107,821 | €5,058 | -€102,763 | -95.3% |
| Operating profit (loss) | 9901 | -€9,325 | €3,335 | +€12,660 | |
| Financial charges | 65/66B | €1,863 | €120 | -€1,743 | -93.6% |
| Recurring financial charges | 65 | €1,863 | €120 | -€1,743 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,188 | €3,215 | +€14,403 | |
| Income taxes | 67/77 | -€5 | -€33 | -€28 | -560.0% |
| Profit (loss) for the period | 9904 | -€11,183 | €3,248 | +€14,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,183 | €3,248 | +€14,431 |
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 11 October 2026 via checked.be.