D. 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.
D. BATI
Largest movements
- Receivables within one year +€37,103
up €37,103 (+65.5%), from €56,638 to €93,741
of which Other amounts receivable: +€21,353
- Cash +€3,645
up €3,645 (+9.3%), from €38,991 to €42,636
mainly Tax, wage and social debts (+€24,829) and Net result for the year (+€16,563)
- Tax, wage and social debts +€24,829
up €24,829 (+669.6%), from €3,708 to €28,537
- Profit (loss) carried forward +€16,563
up €16,563 (+1642.7%), from €1,008 to €17,572
- Trade debts +€5,405
up €5,405 (+7.2%), from €75,388 to €80,793
- Current portion of long-term debt -€4,500
down €4,500 (-52.4%), from €8,584 to €4,084
- Other debts -€2,127
no longer reported in 2025 (was €2,127)
- Gross operating margin +€45,168
up €45,168, from -€19,229 to €25,939
- Taxes +€11,817
up €11,817, from -€5,687 to €6,130
- Financial charges -€2,214
down €2,214 (-92.3%), from €2,399 to €184
- Depreciation -€1,052
down €1,052 (-60.5%), from €1,738 to €686
- Other operating charges -€887
down €887 (-25.8%), from €3,435 to €2,549
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 | €97,016 | €137,186 | +€40,170 | +41.4% |
| Fixed assets | 21/28 | €1,387 | €701 | -€686 | -49.5% |
| Tangible fixed assets | 22/27 | €1,387 | €701 | -€686 | -49.5% |
| Furniture and vehicles | 24 | €1,387 | €701 | -€686 | -49.5% |
| Current assets | 29/58 | €95,628 | €136,485 | +€40,857 | +42.7% |
| Amounts receivable within one year | 40/41 | €56,638 | €93,741 | +€37,103 | +65.5% |
| Trade receivables | 40 | €56,638 | €72,388 | +€15,750 | +27.8% |
| Other amounts receivable | 41 | - | €21,353 | +€21,353 | |
| Cash at bank and in hand | 54/58 | €38,991 | €42,636 | +€3,645 | +9.3% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €97,016 | €137,186 | +€40,170 | +41.4% |
| Equity | 10/15 | €7,208 | €23,772 | +€16,563 | +229.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,008 | €17,572 | +€16,563 | +1642.7% |
| Amounts payable | 17/49 | €89,807 | €113,415 | +€23,607 | +26.3% |
| Amounts payable within one year | 42/48 | €89,807 | €113,415 | +€23,607 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €8,584 | €4,084 | -€4,500 | -52.4% |
| Trade debts | 44 | €75,388 | €80,793 | +€5,405 | +7.2% |
| Suppliers | 440/4 | €75,388 | €80,793 | +€5,405 | +7.2% |
| Taxes, remuneration and social security | 45 | €3,708 | €28,537 | +€24,829 | +669.6% |
| Taxes | 450/3 | €3,708 | €28,537 | +€24,829 | +669.6% |
| Other amounts payable | 47/48 | €2,127 | - | -€2,127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,738 | €686 | -€1,052 | -60.5% |
| Other operating charges | 640/8 | €3,435 | €2,549 | -€887 | -25.8% |
| Gross operating margin | 9900 | -€19,229 | €25,939 | +€45,168 | |
| Operating profit (loss) | 9901 | -€24,402 | €22,704 | +€47,106 | |
| Financial income | 75/76B | €546 | €173 | -€373 | -68.3% |
| Recurring financial income | 75 | €546 | €173 | -€373 | -68.3% |
| Financial charges | 65/66B | €2,399 | €184 | -€2,214 | -92.3% |
| Recurring financial charges | 65 | €2,399 | €184 | -€2,214 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,255 | €22,693 | +€48,948 | |
| Income taxes | 67/77 | -€5,687 | €6,130 | +€11,817 | |
| Profit (loss) for the period | 9904 | -€20,568 | €16,563 | +€37,131 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,568 | €16,563 | +€37,131 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.