D&S Bati Services: 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 Services
Largest movements
- Tangible fixed assets +€23,108
up €23,108 (+739%), from €3,128 to €26,236
of which Plant, machinery and equipment: +€24,838
- Cash -€15,447
down €15,447 (-55.8%), from €27,694 to €12,248
mainly Investment in fixed assets (net) (-€31,526) and Trade debts (-€5,762)
- Receivables within one year -€4,401
down €4,401 (-4.1%), from €107,617 to €103,215
of which Trade receivables: -€2,253
- Deferred charges and accrued income -€1,530
no longer reported in 2025 (was €1,530)
- Trade debts -€5,762
down €5,762 (-36.5%), from €15,806 to €10,044
- Tax, wage and social debts +€5,527
up €5,527 (+57.1%), from €9,687 to €15,214
of which Remuneration and social security: +€6,757
- Profit (loss) carried forward +€3,577
up €3,577 (+4.7%), from €76,204 to €79,781
- Other debts -€1,606
no longer reported in 2025 (was €1,606)
- Turnover -€804,281
no longer reported in 2025 (was €804,281)
- Purchases and services -€745,849
no longer reported in 2025 (was €745,849)
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 | €140,332 | €142,061 | +€1,730 | +1.2% |
| Fixed assets | 21/28 | €3,491 | €26,599 | +€23,108 | +662% |
| Tangible fixed assets | 22/27 | €3,128 | €26,236 | +€23,108 | +739% |
| Plant, machinery and equipment | 23 | €703 | €25,541 | +€24,838 | +3,535% |
| Furniture and vehicles | 24 | €2,425 | €695 | -€1,730 | -71.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €136,841 | €115,463 | -€21,378 | -15.6% |
| Amounts receivable within one year | 40/41 | €107,617 | €103,215 | -€4,401 | -4.1% |
| Trade receivables | 40 | €95,730 | €93,477 | -€2,253 | -2.4% |
| Other amounts receivable | 41 | €11,887 | €9,739 | -€2,148 | -18.1% |
| Cash at bank and in hand | 54/58 | €27,694 | €12,248 | -€15,447 | -55.8% |
| Deferred charges and accrued income | 490/1 | €1,530 | - | -€1,530 | |
| Total equity and liabilities | 10/49 | €140,332 | €142,061 | +€1,730 | +1.2% |
| Equity | 10/15 | €112,204 | €115,781 | +€3,577 | +3.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €35,999 | €35,999 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,599 | €18,599 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,599 | €18,599 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,400 | €17,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,204 | €79,781 | +€3,577 | +4.7% |
| Amounts payable | 17/49 | €28,128 | €26,281 | -€1,847 | -6.6% |
| Amounts payable within one year | 42/48 | €28,128 | €26,281 | -€1,847 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €1,029 | €1,023 | -€6 | -0.6% |
| Trade debts | 44 | €15,806 | €10,044 | -€5,762 | -36.5% |
| Suppliers | 440/4 | €15,806 | €10,044 | -€5,762 | -36.5% |
| Taxes, remuneration and social security | 45 | €9,687 | €15,214 | +€5,527 | +57.1% |
| Taxes | 450/3 | €3,353 | €2,123 | -€1,230 | -36.7% |
| Remuneration and social security | 454/9 | €6,334 | €13,090 | +€6,757 | +107% |
| Other amounts payable | 47/48 | €1,606 | - | -€1,606 | |
| Turnover | 70 | €804,281 | - | -€804,281 | |
| Goods, raw materials, services and sundry goods | 60/61 | €745,849 | - | -€745,849 | |
| Remuneration, social security and pensions | 62 | €47,375 | €42,737 | -€4,639 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,404 | €8,419 | +€6,014 | +250% |
| Other operating charges | 640/8 | €875 | €610 | -€266 | -30.3% |
| Gross operating margin | 9900 | €63,781 | €58,436 | -€5,345 | -8.4% |
| Operating profit (loss) | 9901 | €13,126 | €6,671 | -€6,455 | -49.2% |
| Financial charges | 65/66B | €4,701 | €844 | -€3,857 | -82.0% |
| Recurring financial charges | 65 | €4,701 | €844 | -€3,857 | -82.0% |
| Profit (loss) for the period before taxes | 9903 | €8,425 | €5,827 | -€2,598 | -30.8% |
| Income taxes | 67/77 | €3,323 | €2,250 | -€1,073 | -32.3% |
| Profit (loss) for the period | 9904 | €5,102 | €3,577 | -€1,525 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,102 | €3,577 | -€1,525 | -29.9% |
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 31 October 2026 via checked.be.