BATPROJET: 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.
BATPROJET
Largest movements
- Cash +€31,289
up €31,289 (+82.3%), from €38,019 to €69,308
mainly Trade debts (+€23,555) and Advances received (+€12,629)
- Receivables within one year -€2,426
down €2,426 (-14.6%), from €16,625 to €14,199
of which Trade receivables: -€3,573
- Trade debts +€23,555
new in 2025: €23,555
- Advances received +€12,629
new in 2025: €12,629
- Profit (loss) carried forward -€10,506
down €10,506 (-59.1%), from €17,771 to €7,265
- Other debts +€1,469
up €1,469 (+9.7%), from €15,176 to €16,645
- Tax, wage and social debts +€956
up €956 (+40.9%), from €2,340 to €3,296
- Gross operating margin -€7,474
down €7,474 (-57.7%), from €12,960 to €5,485
- Staff costs -€4,544
no longer reported in 2025 (was €4,544)
- Taxes -€511
down €511 (-34.6%), from €1,477 to €966
- Other operating charges -€347
down €347 (-67.8%), from €512 to €165
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 | €55,747 | €83,850 | +€28,103 | +50.4% |
| Fixed assets | 21/28 | €641 | €343 | -€297 | -46.4% |
| Tangible fixed assets | 22/27 | €591 | €293 | -€297 | -50.3% |
| Plant, machinery and equipment | 23 | €530 | €293 | -€237 | -44.7% |
| Furniture and vehicles | 24 | €60 | - | -€60 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €55,106 | €83,507 | +€28,401 | +51.5% |
| Amounts receivable within one year | 40/41 | €16,625 | €14,199 | -€2,426 | -14.6% |
| Trade receivables | 40 | €6,893 | €3,319 | -€3,573 | -51.8% |
| Other amounts receivable | 41 | €9,732 | €10,880 | +€1,147 | +11.8% |
| Cash at bank and in hand | 54/58 | €38,019 | €69,308 | +€31,289 | +82.3% |
| Deferred charges and accrued income | 490/1 | €462 | - | -€462 | |
| Total equity and liabilities | 10/49 | €55,747 | €83,850 | +€28,103 | +50.4% |
| Equity | 10/15 | €38,231 | €27,725 | -€10,506 | -27.5% |
| 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 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,771 | €7,265 | -€10,506 | -59.1% |
| Amounts payable | 17/49 | €17,516 | €56,126 | +€38,610 | +220.4% |
| Amounts payable within one year | 42/48 | €17,516 | €56,126 | +€38,610 | +220.4% |
| Trade debts | 44 | - | €23,555 | +€23,555 | |
| Suppliers | 440/4 | - | €23,555 | +€23,555 | |
| Advances received on contracts in progress | 46 | - | €12,629 | +€12,629 | |
| Taxes, remuneration and social security | 45 | €2,340 | €3,296 | +€956 | +40.9% |
| Taxes | 450/3 | €2,340 | €3,296 | +€956 | +40.9% |
| Other amounts payable | 47/48 | €15,176 | €16,645 | +€1,469 | +9.7% |
| Remuneration, social security and pensions | 62 | €4,544 | - | -€4,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €297 | -€62 | -17.2% |
| Other operating charges | 640/8 | €512 | €165 | -€347 | -67.8% |
| Gross operating margin | 9900 | €12,960 | €5,485 | -€7,474 | -57.7% |
| Operating profit (loss) | 9901 | €7,544 | €5,023 | -€2,521 | -33.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €153 | €223 | +€70 | +45.7% |
| Recurring financial charges | 65 | €153 | €223 | +€70 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €7,391 | €4,800 | -€2,591 | -35.1% |
| Income taxes | 67/77 | €1,477 | €966 | -€511 | -34.6% |
| Profit (loss) for the period | 9904 | €5,914 | €3,834 | -€2,080 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,914 | €3,834 | -€2,080 | -35.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.