BATITOP: 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.
BATITOP
Largest movements
- Receivables within one year +€90,918
up €90,918 (+41.7%), from €217,949 to €308,867
of which Other amounts receivable: +€92,996
- Cash -€5,268
down €5,268 (-58.0%), from €9,090 to €3,822
mainly Receivables within one year (-€90,918) and Tax, wage and social debts (-€1,166)
- Trade debts +€81,966
up €81,966 (+126.1%), from €64,985 to €146,951
- Profit (loss) carried forward +€3,801
up €3,801 (+2.8%), from €134,634 to €138,434
- Staff costs -€15,726
down €15,726 (-14.7%), from €106,693 to €90,966
- Gross operating margin +€3,270
up €3,270 (+2.8%), from €117,890 to €121,160
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,347 | €314,948 | +€84,601 | +36.7% |
| Fixed assets | 21/28 | €159 | €159 | = | 0.0% |
| Financial fixed assets | 28 | €159 | €159 | = | 0.0% |
| Current assets | 29/58 | €230,187 | €314,788 | +€84,601 | +36.8% |
| Stocks and contracts in progress | 3 | €1,780 | €2,100 | +€320 | +18.0% |
| Stocks | 30/36 | €1,780 | €2,100 | +€320 | +18.0% |
| Amounts receivable within one year | 40/41 | €217,949 | €308,867 | +€90,918 | +41.7% |
| Trade receivables | 40 | €176,544 | €174,466 | -€2,078 | -1.2% |
| Other amounts receivable | 41 | €41,405 | €134,401 | +€92,996 | +224.6% |
| Cash at bank and in hand | 54/58 | €9,090 | €3,822 | -€5,268 | -58.0% |
| Deferred charges and accrued income | 490/1 | €1,369 | - | -€1,369 | |
| Total equity and liabilities | 10/49 | €230,347 | €314,948 | +€84,601 | +36.7% |
| Equity | 10/15 | €155,128 | €158,929 | +€3,801 | +2.4% |
| Contributions | 10/11 | €18,595 | €18,595 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,634 | €138,434 | +€3,801 | +2.8% |
| Amounts payable | 17/49 | €75,218 | €156,019 | +€80,801 | +107.4% |
| Amounts payable within one year | 42/48 | €75,218 | €156,019 | +€80,801 | +107.4% |
| Trade debts | 44 | €64,985 | €146,951 | +€81,966 | +126.1% |
| Suppliers | 440/4 | €64,985 | €146,951 | +€81,966 | +126.1% |
| Taxes, remuneration and social security | 45 | €10,234 | €9,068 | -€1,166 | -11.4% |
| Taxes | 450/3 | €6,684 | €7,068 | +€384 | +5.8% |
| Remuneration and social security | 454/9 | €3,550 | €2,000 | -€1,550 | -43.7% |
| Remuneration, social security and pensions | 62 | €106,693 | €90,966 | -€15,726 | -14.7% |
| Other operating charges | 640/8 | €407 | €1,102 | +€695 | +170.5% |
| Non-recurring operating charges | 66A | - | €23,832 | +€23,832 | |
| Gross operating margin | 9900 | €117,890 | €121,160 | +€3,270 | +2.8% |
| Operating profit (loss) | 9901 | €10,790 | €5,259 | -€5,531 | -51.3% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €446 | €394 | -€52 | -11.7% |
| Recurring financial charges | 65 | €446 | €394 | -€52 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €10,344 | €4,894 | -€5,450 | -52.7% |
| Income taxes | 67/77 | €2,209 | €1,094 | -€1,115 | -50.5% |
| Profit (loss) for the period | 9904 | €8,136 | €3,801 | -€4,335 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,136 | €3,801 | -€4,335 | -53.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.