CCS-BATI: 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.
CCS-BATI
Largest movements
- Tangible fixed assets +€13,323
up €13,323 (+42.5%), from €31,362 to €44,685
of which Furniture and vehicles: +€12,647
- Receivables within one year -€10,953
down €10,953 (-5.4%), from €201,502 to €190,550
of which Trade receivables: -€32,126
- Cash +€9,438
up €9,438 (+51.7%), from €18,253 to €27,691
mainly Net result for the year (+€35,637) and Tax, wage and social debts (+€22,256)
- Deferred charges and accrued income +€7,270
new in 2024: €7,270
- Stocks and contracts -€4,030
down €4,030 (-13.9%), from €29,030 to €25,000
of which Stocks: -€6,673
- Profit (loss) carried forward +€35,637
up €35,637 (+5,266%), from €677 to €36,314
- Debts after one year -€25,000
down €25,000 (-35.0%), from €71,385 to €46,385
- Tax, wage and social debts +€22,256
up €22,256 (+376%), from €5,924 to €28,180
of which Taxes: +€11,283
- Trade debts -€17,076
down €17,076 (-10.9%), from €156,482 to €139,406
- Gross operating margin +€51,551
up €51,551 (+85.1%), from €60,557 to €112,109
- Staff costs -€24,695
down €24,695 (-31.3%), from €78,907 to €54,212
- Depreciation +€5,502
up €5,502 (+134%), from €4,098 to €9,601
- Financial charges +€5,004
up €5,004 (+116%), from €4,329 to €9,334
- Other operating charges +€1,646
up €1,646 (+160%), from €1,029 to €2,676
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.
Derived cash bridge
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 | €281,507 | €296,556 | +€15,049 | +5.3% |
| Fixed assets | 21/28 | €32,722 | €46,045 | +€13,323 | +40.7% |
| Tangible fixed assets | 22/27 | €31,362 | €44,685 | +€13,323 | +42.5% |
| Plant, machinery and equipment | 23 | €2,211 | €2,887 | +€676 | +30.6% |
| Furniture and vehicles | 24 | €29,151 | €41,798 | +€12,647 | +43.4% |
| Financial fixed assets | 28 | €1,360 | €1,360 | = | 0.0% |
| Current assets | 29/58 | €248,785 | €250,510 | +€1,726 | +0.7% |
| Stocks and contracts in progress | 3 | €29,030 | €25,000 | -€4,030 | -13.9% |
| Stocks | 30/36 | €6,673 | €0 | -€6,673 | -100% |
| Contracts in progress | 37 | €22,357 | €25,000 | +€2,643 | +11.8% |
| Amounts receivable within one year | 40/41 | €201,502 | €190,550 | -€10,953 | -5.4% |
| Trade receivables | 40 | €138,525 | €106,398 | -€32,126 | -23.2% |
| Other amounts receivable | 41 | €62,978 | €84,151 | +€21,174 | +33.6% |
| Cash at bank and in hand | 54/58 | €18,253 | €27,691 | +€9,438 | +51.7% |
| Deferred charges and accrued income | 490/1 | - | €7,270 | +€7,270 | |
| Total equity and liabilities | 10/49 | €281,507 | €296,556 | +€15,049 | +5.3% |
| Equity | 10/15 | €21,137 | €56,774 | +€35,637 | +169% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €677 | €36,314 | +€35,637 | +5,266% |
| Amounts payable | 17/49 | €260,370 | €239,782 | -€20,588 | -7.9% |
| Amounts payable after more than one year | 17 | €71,385 | €46,385 | -€25,000 | -35.0% |
| Financial debts | 170/4 | €71,385 | €46,385 | -€25,000 | -35.0% |
| Amounts payable within one year | 42/48 | €186,651 | €193,041 | +€6,389 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €24,246 | €25,455 | +€1,209 | +5.0% |
| Trade debts | 44 | €156,482 | €139,406 | -€17,076 | -10.9% |
| Suppliers | 440/4 | €156,482 | €139,406 | -€17,076 | -10.9% |
| Taxes, remuneration and social security | 45 | €5,924 | €28,180 | +€22,256 | +376% |
| Taxes | 450/3 | €1,459 | €12,742 | +€11,283 | +773% |
| Remuneration and social security | 454/9 | €4,464 | €15,438 | +€10,974 | +246% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €2,334 | €356 | -€1,978 | -84.8% |
| Remuneration, social security and pensions | 62 | €78,907 | €54,212 | -€24,695 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,098 | €9,601 | +€5,502 | +134% |
| Other operating charges | 640/8 | €1,029 | €2,676 | +€1,646 | +160% |
| Gross operating margin | 9900 | €60,557 | €112,109 | +€51,551 | +85.1% |
| Operating profit (loss) | 9901 | -€23,477 | €45,621 | +€69,097 | |
| Financial income | 75/76B | €53 | €85 | +€33 | +61.9% |
| Recurring financial income | 75 | €53 | €85 | +€33 | +61.9% |
| Financial charges | 65/66B | €4,329 | €9,334 | +€5,004 | +116% |
| Recurring financial charges | 65 | €4,329 | €9,334 | +€5,004 | +116% |
| Profit (loss) for the period before taxes | 9903 | -€27,753 | €36,372 | +€64,125 | |
| Income taxes | 67/77 | €133 | €735 | +€601 | +451% |
| Profit (loss) for the period | 9904 | -€27,887 | €35,637 | +€63,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,887 | €35,637 | +€63,524 |
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 14 October 2026 via checked.be.