CTM 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.
CTM BATI
Largest movements
- Cash +€15,155
up €15,155 (+435%), from €3,481 to €18,636
mainly Net result for the year (+€11,151) and Tax, wage and social debts (+€6,048)
- Deferred charges and accrued income +€4,000
new in 2025: €4,000
- Receivables within one year -€3,205
down €3,205 (-42.5%), from €7,534 to €4,329
of which Other amounts receivable: -€2,307
- Tangible fixed assets +€1,291
new in 2025: €1,291
- Profit (loss) carried forward +€11,151
up €11,151 (+188%), from €5,927 to €17,078
- Tax, wage and social debts +€6,048
up €6,048 (+408%), from €1,482 to €7,530
- Gross operating margin +€8,481
up €8,481 (+114%), from €7,413 to €15,894
- Taxes +€2,226
up €2,226 (+150%), from €1,482 to €3,708
- Other operating charges +€802
new in 2025: €802
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 | €11,014 | €28,256 | +€17,242 | +157% |
| Fixed assets | 21/28 | - | €1,291 | +€1,291 | |
| Tangible fixed assets | 22/27 | - | €1,291 | +€1,291 | |
| Furniture and vehicles | 24 | - | €1,291 | +€1,291 | |
| Current assets | 29/58 | €11,014 | €26,965 | +€15,950 | +145% |
| Amounts receivable within one year | 40/41 | €7,534 | €4,329 | -€3,205 | -42.5% |
| Trade receivables | 40 | €1,805 | €908 | -€898 | -49.7% |
| Other amounts receivable | 41 | €5,729 | €3,421 | -€2,307 | -40.3% |
| Cash at bank and in hand | 54/58 | €3,481 | €18,636 | +€15,155 | +435% |
| Deferred charges and accrued income | 490/1 | - | €4,000 | +€4,000 | |
| Total equity and liabilities | 10/49 | €11,014 | €28,256 | +€17,242 | +157% |
| Equity | 10/15 | €7,427 | €18,578 | +€11,151 | +150% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,927 | €17,078 | +€11,151 | +188% |
| Amounts payable | 17/49 | €3,588 | €9,678 | +€6,091 | +170% |
| Amounts payable within one year | 42/48 | €3,588 | €9,678 | +€6,091 | +170% |
| Trade debts | 44 | €2,106 | €2,148 | +€42 | +2.0% |
| Suppliers | 440/4 | €2,106 | €2,148 | +€42 | +2.0% |
| Taxes, remuneration and social security | 45 | €1,482 | €7,530 | +€6,048 | +408% |
| Taxes | 450/3 | €1,482 | €7,530 | +€6,048 | +408% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €152 | +€152 | |
| Other operating charges | 640/8 | - | €802 | +€802 | |
| Gross operating margin | 9900 | €7,413 | €15,894 | +€8,481 | +114% |
| Operating profit (loss) | 9901 | €7,413 | €14,941 | +€7,527 | +102% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5 | €82 | +€77 | +1,589% |
| Recurring financial charges | 65 | €5 | €82 | +€77 | +1,589% |
| Profit (loss) for the period before taxes | 9903 | €7,409 | €14,859 | +€7,450 | +101% |
| Income taxes | 67/77 | €1,482 | €3,708 | +€2,226 | +150% |
| Profit (loss) for the period | 9904 | €5,927 | €11,151 | +€5,224 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,927 | €11,151 | +€5,224 | +88.1% |
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 15 October 2026 via checked.be.