D&S 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&S BATI
Largest movements
- Cash -€28,770
down €28,770 (-47.0%), from €61,235 to €32,465
mainly Investment in fixed assets (net) (-€19,048) and Advances received (-€18,682)
- Tangible fixed assets +€5,405
up €5,405 (+24.4%), from €22,180 to €27,585
- Receivables within one year -€3,650
down €3,650 (-22.5%), from €16,219 to €12,570
of which Trade receivables: -€3,070
- Deferred charges and accrued income -€2,123
no longer reported in 2024 (was €2,123)
- Advances received -€18,682
down €18,682 (-65.6%), from €28,482 to €9,800
- Profit (loss) carried forward +€17,248
up €17,248 (+223%), from €7,735 to €24,983
- Other debts -€11,851
down €11,851 (-90.6%), from €13,085 to €1,234
- Debts after one year -€7,982
down €7,982 (-69.7%), from €11,453 to €3,471
- Trade debts -€6,816
down €6,816 (-33.0%), from €20,628 to €13,813
- Gross operating margin +€23,220
up €23,220 (+230%), from €10,081 to €33,301
- Depreciation +€2,363
up €2,363 (+21.0%), from €11,280 to €13,643
- Other operating charges +€1,249
up €1,249 (+379%), from €329 to €1,578
- Taxes -€1,245
no longer reported in 2024 (was €1,245)
- Staff costs -€1,140
no longer reported in 2024 (was €1,140)
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 | €110,897 | €81,759 | -€29,138 | -26.3% |
| Fixed assets | 21/28 | €22,180 | €27,585 | +€5,405 | +24.4% |
| Tangible fixed assets | 22/27 | €22,180 | €27,585 | +€5,405 | +24.4% |
| Furniture and vehicles | 24 | €22,180 | €27,585 | +€5,405 | +24.4% |
| Current assets | 29/58 | €88,717 | €54,174 | -€34,543 | -38.9% |
| Amounts receivable within one year | 40/41 | €16,219 | €12,570 | -€3,650 | -22.5% |
| Trade receivables | 40 | €15,640 | €12,570 | -€3,070 | -19.6% |
| Other amounts receivable | 41 | €579 | - | -€579 | |
| Current investments | 50/53 | €9,139 | €9,139 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,235 | €32,465 | -€28,770 | -47.0% |
| Deferred charges and accrued income | 490/1 | €2,123 | - | -€2,123 | |
| Total equity and liabilities | 10/49 | €110,897 | €81,759 | -€29,138 | -26.3% |
| Equity | 10/15 | €28,195 | €45,443 | +€17,248 | +61.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €7,735 | €24,983 | +€17,248 | +223% |
| Amounts payable | 17/49 | €82,701 | €36,316 | -€46,385 | -56.1% |
| Amounts payable after more than one year | 17 | €11,453 | €3,471 | -€7,982 | -69.7% |
| Financial debts | 170/4 | €11,453 | €3,471 | -€7,982 | -69.7% |
| Amounts payable within one year | 42/48 | €71,249 | €32,845 | -€38,404 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €9,054 | €7,999 | -€1,055 | -11.7% |
| Trade debts | 44 | €20,628 | €13,813 | -€6,816 | -33.0% |
| Suppliers | 440/4 | €20,628 | €13,813 | -€6,816 | -33.0% |
| Advances received on contracts in progress | 46 | €28,482 | €9,800 | -€18,682 | -65.6% |
| Other amounts payable | 47/48 | €13,085 | €1,234 | -€11,851 | -90.6% |
| Remuneration, social security and pensions | 62 | €1,140 | - | -€1,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,280 | €13,643 | +€2,363 | +21.0% |
| Other operating charges | 640/8 | €329 | €1,578 | +€1,249 | +379% |
| Gross operating margin | 9900 | €10,081 | €33,301 | +€23,220 | +230% |
| Operating profit (loss) | 9901 | -€2,667 | €18,080 | +€20,747 | |
| Financial charges | 65/66B | €502 | €832 | +€330 | +65.8% |
| Recurring financial charges | 65 | €502 | €832 | +€330 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,170 | €17,248 | +€20,417 | |
| Income taxes | 67/77 | €1,245 | - | -€1,245 | |
| Profit (loss) for the period | 9904 | -€4,414 | €17,248 | +€21,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,414 | €17,248 | +€21,662 |
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 27 October 2026 via checked.be.