CRC-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.
CRC-BATI
Largest movements
- Receivables within one year -€24,751
down €24,751 (-18.0%), from €137,843 to €113,092
of which Other amounts receivable: -€26,973
- Tangible fixed assets +€24,055
up €24,055 (+35.9%), from €66,962 to €91,017
of which Leasing and similar rights: +€28,314
- Cash +€12,810
up €12,810 (+84.3%), from €15,190 to €28,001
mainly Depreciation (+€28,744) and Receivables within one year (+€24,751)
- Debts after one year +€17,739
up €17,739 (+48.4%), from €36,637 to €54,376
- Current portion of long-term debt +€8,632
up €8,632 (+94.6%), from €9,127 to €17,760
- Other debts -€6,184
down €6,184 (-72.0%), from €8,585 to €2,401
- Tax, wage and social debts -€5,864
down €5,864 (-27.3%), from €21,442 to €15,578
of which Taxes: -€7,918
- Profit (loss) carried forward +€3,882
up €3,882 (+2.8%), from €139,759 to €143,641
- Gross operating margin +€13,794
up €13,794 (+13.6%), from €101,215 to €115,009
- Depreciation +€13,229
up €13,229 (+85.3%), from €15,515 to €28,744
- Staff costs +€3,759
up €3,759 (+5.2%), from €72,648 to €76,407
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 | €253,628 | €266,564 | +€12,936 | +5.1% |
| Fixed assets | 21/28 | €69,928 | €93,983 | +€24,055 | +34.4% |
| Tangible fixed assets | 22/27 | €66,962 | €91,017 | +€24,055 | +35.9% |
| Plant, machinery and equipment | 23 | €11,506 | €9,113 | -€2,393 | -20.8% |
| Furniture and vehicles | 24 | €5,537 | €3,671 | -€1,866 | -33.7% |
| Leasing and similar rights | 25 | €49,919 | €78,233 | +€28,314 | +56.7% |
| Financial fixed assets | 28 | €2,966 | €2,966 | = | 0.0% |
| Current assets | 29/58 | €183,700 | €172,581 | -€11,119 | -6.1% |
| Stocks and contracts in progress | 3 | €26,648 | €26,648 | = | 0.0% |
| Stocks | 30/36 | €26,648 | €26,648 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €137,843 | €113,092 | -€24,751 | -18.0% |
| Trade receivables | 40 | €90,802 | €93,024 | +€2,222 | +2.4% |
| Other amounts receivable | 41 | €47,041 | €20,068 | -€26,973 | -57.3% |
| Cash at bank and in hand | 54/58 | €15,190 | €28,001 | +€12,810 | +84.3% |
| Deferred charges and accrued income | 490/1 | €4,019 | €4,841 | +€822 | +20.5% |
| Total equity and liabilities | 10/49 | €253,628 | €266,564 | +€12,936 | +5.1% |
| Equity | 10/15 | €167,819 | €171,701 | +€3,882 | +2.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,759 | €143,641 | +€3,882 | +2.8% |
| Amounts payable | 17/49 | €85,809 | €94,864 | +€9,055 | +10.6% |
| Amounts payable after more than one year | 17 | €36,637 | €54,376 | +€17,739 | +48.4% |
| Financial debts | 170/4 | €36,637 | €54,376 | +€17,739 | +48.4% |
| Amounts payable within one year | 42/48 | €44,621 | €39,662 | -€4,959 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €9,127 | €17,760 | +€8,632 | +94.6% |
| Trade debts | 44 | €5,466 | €3,923 | -€1,543 | -28.2% |
| Suppliers | 440/4 | €5,466 | €3,923 | -€1,543 | -28.2% |
| Taxes, remuneration and social security | 45 | €21,442 | €15,578 | -€5,864 | -27.3% |
| Taxes | 450/3 | €8,875 | €957 | -€7,918 | -89.2% |
| Remuneration and social security | 454/9 | €12,567 | €14,621 | +€2,054 | +16.3% |
| Other amounts payable | 47/48 | €8,585 | €2,401 | -€6,184 | -72.0% |
| Accrued charges and deferred income | 492/3 | €4,551 | €826 | -€3,726 | -81.9% |
| Remuneration, social security and pensions | 62 | €72,648 | €76,407 | +€3,759 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,515 | €28,744 | +€13,229 | +85.3% |
| Other operating charges | 640/8 | €993 | €1,957 | +€964 | +97.1% |
| Non-recurring operating charges | 66A | €105 | €98 | -€8 | -7.1% |
| Gross operating margin | 9900 | €101,215 | €115,009 | +€13,794 | +13.6% |
| Operating profit (loss) | 9901 | €11,953 | €7,803 | -€4,150 | -34.7% |
| Financial income | 75/76B | €312 | €53 | -€258 | -82.9% |
| Recurring financial income | 75 | €312 | €53 | -€258 | -82.9% |
| Financial charges | 65/66B | €2,895 | €3,975 | +€1,080 | +37.3% |
| Recurring financial charges | 65 | €2,895 | €3,975 | +€1,080 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €9,370 | €3,882 | -€5,489 | -58.6% |
| Income taxes | 67/77 | €963 | - | -€963 | |
| Profit (loss) for the period | 9904 | €8,407 | €3,882 | -€4,525 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,407 | €3,882 | -€4,525 | -53.8% |
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 23 October 2026 via checked.be.