BD BATI DECOR: 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.
BD BATI DECOR
Largest movements
- Receivables within one year +€185,191
up €185,191 (+301%), from €61,581 to €246,771
of which Trade receivables: +€113,502
- Cash +€75,344
up €75,344 (+588%), from €12,819 to €88,163
mainly Trade debts (+€185,860) and Net result for the year (+€46,494)
- Tangible fixed assets -€9,764
down €9,764 (-39.9%), from €24,485 to €14,721
of which Furniture and vehicles: -€7,370
- Stocks and contracts -€8,513
no longer reported in 2025 (was €8,513)
- Trade debts +€185,860
up €185,860 (+493%), from €37,688 to €223,548
- Profit (loss) carried forward +€46,494
up €46,494 (+944%), from €4,927 to €51,421
- Tax, wage and social debts +€9,220
up €9,220 (+96.5%), from €9,555 to €18,775
of which Taxes: +€11,510
- Gross operating margin +€46,415
up €46,415 (+139%), from €33,494 to €79,909
- Taxes +€11,432
up €11,432 (+165%), from €6,915 to €18,347
- Financial charges +€4,277
up €4,277 (+706%), from €606 to €4,883
- Financial income +€2,537
up €2,537 (+142%), from €1,781 to €4,318
- Other operating charges +€2,269
up €2,269 (+857%), from €265 to €2,534
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 | €114,911 | €355,254 | +€240,343 | +209% |
| Fixed assets | 21/28 | €24,485 | €14,721 | -€9,764 | -39.9% |
| Tangible fixed assets | 22/27 | €24,485 | €14,721 | -€9,764 | -39.9% |
| Plant, machinery and equipment | 23 | €4,946 | €6,548 | +€1,603 | +32.4% |
| Furniture and vehicles | 24 | €14,502 | €7,132 | -€7,370 | -50.8% |
| Leasing and similar rights | 25 | €5,037 | €1,040 | -€3,997 | -79.3% |
| Current assets | 29/58 | €90,426 | €340,533 | +€250,107 | +277% |
| Stocks and contracts in progress | 3 | €8,513 | - | -€8,513 | |
| Stocks | 30/36 | €8,513 | - | -€8,513 | |
| Amounts receivable within one year | 40/41 | €61,581 | €246,771 | +€185,191 | +301% |
| Trade receivables | 40 | €44,156 | €157,658 | +€113,502 | +257% |
| Other amounts receivable | 41 | €17,424 | €89,113 | +€71,689 | +411% |
| Cash at bank and in hand | 54/58 | €12,819 | €88,163 | +€75,344 | +588% |
| Deferred charges and accrued income | 490/1 | €7,514 | €5,599 | -€1,915 | -25.5% |
| Total equity and liabilities | 10/49 | €114,911 | €355,254 | +€240,343 | +209% |
| Equity | 10/15 | €66,437 | €112,931 | +€46,494 | +70.0% |
| Contributions | 10/11 | €6,750 | €6,750 | = | 0.0% |
| Reserves | 13 | €54,760 | €54,760 | = | 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% |
| Distributable reserves | 133 | €52,900 | €52,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,927 | €51,421 | +€46,494 | +944% |
| Amounts payable | 17/49 | €48,474 | €242,323 | +€193,849 | +400% |
| Amounts payable after more than one year | 17 | €1,023 | - | -€1,023 | |
| Financial debts | 170/4 | €1,023 | - | -€1,023 | |
| Amounts payable within one year | 42/48 | €47,451 | €242,323 | +€194,872 | +411% |
| Current portion of amounts payable after more than one year | 42 | €208 | - | -€208 | |
| Trade debts | 44 | €37,688 | €223,548 | +€185,860 | +493% |
| Suppliers | 440/4 | €37,688 | €223,548 | +€185,860 | +493% |
| Taxes, remuneration and social security | 45 | €9,555 | €18,775 | +€9,220 | +96.5% |
| Taxes | 450/3 | €7,265 | €18,775 | +€11,510 | +158% |
| Remuneration and social security | 454/9 | €2,290 | - | -€2,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,316 | €11,969 | -€347 | -2.8% |
| Other operating charges | 640/8 | €265 | €2,534 | +€2,269 | +857% |
| Non-recurring operating charges | 66A | €251 | - | -€251 | |
| Gross operating margin | 9900 | €33,494 | €79,909 | +€46,415 | +139% |
| Operating profit (loss) | 9901 | €20,662 | €65,406 | +€44,745 | +217% |
| Financial income | 75/76B | €1,781 | €4,318 | +€2,537 | +142% |
| Recurring financial income | 75 | €1,781 | €4,318 | +€2,537 | +142% |
| Financial charges | 65/66B | €606 | €4,883 | +€4,277 | +706% |
| Recurring financial charges | 65 | €606 | €4,883 | +€4,277 | +706% |
| Profit (loss) for the period before taxes | 9903 | €21,837 | €64,841 | +€43,004 | +197% |
| Income taxes | 67/77 | €6,915 | €18,347 | +€11,432 | +165% |
| Profit (loss) for the period | 9904 | €14,922 | €46,494 | +€31,572 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €14,922 | €46,494 | +€31,572 | +212% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.