BATIS-MOI: 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-MOI
Largest movements
- Receivables within one year +€206,077
up €206,077 (+22.3%), from €926,126 to €1.1m
of which Trade receivables: +€110,011
- Cash +€179,815
up €179,815 (+860%), from €20,907 to €200,723
mainly Trade debts (+€442,515) and Depreciation (+€225,046)
- Tangible fixed assets -€90,167
down €90,167 (-8.5%), from €1.1m to €972,954
of which Plant, machinery and equipment: -€67,236
- Intangible fixed assets +€68,418
new in 2025: €68,418
- Trade debts +€442,515
up €442,515 (+60.8%), from €727,891 to €1.2m
- Other debts -€179,662
down €179,662 (-48.9%), from €367,184 to €187,523
- Profit (loss) carried forward +€78,295
up €78,295 (+564%), from €13,875 to €92,170
- Debts after one year +€32,369
up €32,369 (+5.8%), from €556,521 to €588,890
- Tax, wage and social debts +€29,710
up €29,710 (+25.3%), from €117,647 to €147,357
of which Remuneration and social security: +€33,144
- Gross operating margin +€176,339
up €176,339 (+15.6%), from €1.1m to €1.3m
- Staff costs -€77,585
down €77,585 (-7.7%), from €1.0m to €935,721
- Depreciation +€59,034
up €59,034 (+35.6%), from €166,012 to €225,046
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 | €2,564,880 | €2,957,551 | +€392,671 | +15.3% |
| Fixed assets | 21/28 | €1,066,738 | €1,044,989 | -€21,749 | -2.0% |
| Intangible fixed assets | 21 | - | €68,418 | +€68,418 | |
| Tangible fixed assets | 22/27 | €1,063,121 | €972,954 | -€90,167 | -8.5% |
| Land and buildings | 22 | €124,706 | €110,376 | -€14,331 | -11.5% |
| Plant, machinery and equipment | 23 | €138,526 | €71,289 | -€67,236 | -48.5% |
| Furniture and vehicles | 24 | €78,399 | €59,569 | -€18,830 | -24.0% |
| Leasing and similar rights | 25 | €721,386 | €673,142 | -€48,245 | -6.7% |
| Other tangible fixed assets | 26 | €104 | €58,578 | +€58,474 | +56,241% |
| Financial fixed assets | 28 | €3,617 | €3,617 | = | 0.0% |
| Current assets | 29/58 | €1,498,141 | €1,912,562 | +€414,420 | +27.7% |
| Amounts receivable after more than one year | 29 | €238,265 | €237,024 | -€1,241 | -0.5% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €238,265 | €237,024 | -€1,241 | -0.5% |
| Stocks and contracts in progress | 3 | €304,268 | €308,036 | +€3,768 | +1.2% |
| Stocks | 30/36 | €304,268 | €308,036 | +€3,768 | +1.2% |
| Amounts receivable within one year | 40/41 | €926,126 | €1,132,203 | +€206,077 | +22.3% |
| Trade receivables | 40 | €525,305 | €635,316 | +€110,011 | +20.9% |
| Other amounts receivable | 41 | €400,821 | €496,887 | +€96,066 | +24.0% |
| Cash at bank and in hand | 54/58 | €20,907 | €200,723 | +€179,815 | +860% |
| Deferred charges and accrued income | 490/1 | €8,575 | €34,576 | +€26,001 | +303% |
| Total equity and liabilities | 10/49 | €2,564,880 | €2,957,551 | +€392,671 | +15.3% |
| Equity | 10/15 | €194,820 | €273,115 | +€78,295 | +40.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €155,945 | €155,945 | = | 0.0% |
| Distributable reserves | 133 | €155,945 | €155,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,875 | €92,170 | +€78,295 | +564% |
| Amounts payable | 17/49 | €2,370,060 | €2,684,436 | +€314,376 | +13.3% |
| Amounts payable after more than one year | 17 | €556,521 | €588,890 | +€32,369 | +5.8% |
| Financial debts | 170/4 | €556,521 | €588,890 | +€32,369 | +5.8% |
| Amounts payable within one year | 42/48 | €1,813,540 | €2,095,182 | +€281,643 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €176,038 | €174,897 | -€1,141 | -0.6% |
| Financial debts | 43 | €424,780 | €415,000 | -€9,780 | -2.3% |
| Credit institutions | 430/8 | €424,780 | €415,000 | -€9,780 | -2.3% |
| Trade debts | 44 | €727,891 | €1,170,406 | +€442,515 | +60.8% |
| Suppliers | 440/4 | €727,891 | €1,170,406 | +€442,515 | +60.8% |
| Taxes, remuneration and social security | 45 | €117,647 | €147,357 | +€29,710 | +25.3% |
| Taxes | 450/3 | €27,551 | €24,117 | -€3,434 | -12.5% |
| Remuneration and social security | 454/9 | €90,096 | €123,240 | +€33,144 | +36.8% |
| Other amounts payable | 47/48 | €367,184 | €187,523 | -€179,662 | -48.9% |
| Accrued charges and deferred income | 492/3 | €0 | €364 | +€364 | |
| Non-recurring operating income | 76A | €0 | €314 | +€314 | |
| Remuneration, social security and pensions | 62 | €1,013,306 | €935,721 | -€77,585 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,012 | €225,046 | +€59,034 | +35.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,989 | +€6,989 | |
| Other operating charges | 640/8 | €12,000 | €12,492 | +€493 | +4.1% |
| Gross operating margin | 9900 | €1,133,791 | €1,310,130 | +€176,339 | +15.6% |
| Operating profit (loss) | 9901 | -€57,527 | €129,881 | +€187,408 | |
| Financial income | 75/76B | €9,538 | €10,947 | +€1,408 | +14.8% |
| Recurring financial income | 75 | €9,538 | €10,947 | +€1,408 | +14.8% |
| Financial charges | 65/66B | €52,582 | €61,679 | +€9,097 | +17.3% |
| Recurring financial charges | 65 | €52,582 | €61,679 | +€9,097 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | -€100,571 | €79,148 | +€179,719 | |
| Income taxes | 67/77 | €2,086 | €853 | -€1,233 | -59.1% |
| Profit (loss) for the period | 9904 | -€102,657 | €78,295 | +€180,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€102,657 | €78,295 | +€180,953 |
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 15 October 2026 via checked.be.