DAVID BATI SRL: 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.
DAVID BATI SRL
Largest movements
- Receivables within one year -€45,550
down €45,550 (-38.6%), from €117,987 to €72,437
of which Trade receivables: -€36,988
- Tangible fixed assets -€28,711
down €28,711 (-48.3%), from €59,411 to €30,700
of which Furniture and vehicles: -€28,622
- Cash +€14,487
up €14,487 (+48.6%), from €29,788 to €44,275
mainly Receivables within one year (+€45,550) and Depreciation (+€29,795)
- Deferred charges and accrued income +€3,142
up €3,142 (+100.0%), from €3,143 to €6,285
- Trade debts -€23,227
down €23,227 (-56.9%), from €40,848 to €17,621
- Debts after one year -€22,589
down €22,589 (-44.1%), from €51,174 to €28,584
- Short-term financial debts -€8,500
down €8,500 (-100%), from €8,500 to €0
- Current portion of long-term debt -€2,974
down €2,974 (-11.6%), from €25,563 to €22,589
- Profit (loss) carried forward +€2,184
up €2,184, from -€305 to €1,879
- Gross operating margin -€65,391
down €65,391 (-25.3%), from €258,003 to €192,612
- Staff costs -€63,266
down €63,266 (-28.9%), from €218,917 to €155,651
- Depreciation -€4,546
down €4,546 (-13.2%), from €34,341 to €29,795
- Financial charges -€2,655
down €2,655 (-51.1%), from €5,191 to €2,536
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 | €218,224 | €160,554 | -€57,671 | -26.4% |
| Fixed assets | 21/28 | €63,550 | €33,754 | -€29,795 | -46.9% |
| Intangible fixed assets | 21 | €3,797 | €2,713 | -€1,084 | -28.5% |
| Tangible fixed assets | 22/27 | €59,411 | €30,700 | -€28,711 | -48.3% |
| Plant, machinery and equipment | 23 | €89 | €0 | -€89 | -100% |
| Furniture and vehicles | 24 | €59,322 | €30,700 | -€28,622 | -48.2% |
| Financial fixed assets | 28 | €341 | €341 | = | 0.0% |
| Current assets | 29/58 | €154,675 | €126,799 | -€27,876 | -18.0% |
| Stocks and contracts in progress | 3 | €3,757 | €3,803 | +€46 | +1.2% |
| Stocks | 30/36 | €3,757 | €3,803 | +€46 | +1.2% |
| Amounts receivable within one year | 40/41 | €117,987 | €72,437 | -€45,550 | -38.6% |
| Trade receivables | 40 | €89,038 | €52,050 | -€36,988 | -41.5% |
| Other amounts receivable | 41 | €28,949 | €20,387 | -€8,562 | -29.6% |
| Cash at bank and in hand | 54/58 | €29,788 | €44,275 | +€14,487 | +48.6% |
| Deferred charges and accrued income | 490/1 | €3,143 | €6,285 | +€3,142 | +100.0% |
| Total equity and liabilities | 10/49 | €218,224 | €160,554 | -€57,671 | -26.4% |
| Equity | 10/15 | €78,370 | €80,554 | +€2,184 | +2.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,675 | €73,675 | = | 0.0% |
| Distributable reserves | 133 | €73,675 | €73,675 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€305 | €1,879 | +€2,184 | |
| Amounts payable | 17/49 | €139,855 | €80,000 | -€59,855 | -42.8% |
| Amounts payable after more than one year | 17 | €51,174 | €28,584 | -€22,589 | -44.1% |
| Financial debts | 170/4 | €51,174 | €28,584 | -€22,589 | -44.1% |
| Amounts payable within one year | 42/48 | €88,013 | €51,131 | -€36,881 | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €25,563 | €22,589 | -€2,974 | -11.6% |
| Financial debts | 43 | €8,500 | €0 | -€8,500 | -100% |
| Credit institutions | 430/8 | €8,500 | €0 | -€8,500 | -100% |
| Trade debts | 44 | €40,848 | €17,621 | -€23,227 | -56.9% |
| Suppliers | 440/4 | €40,848 | €17,621 | -€23,227 | -56.9% |
| Taxes, remuneration and social security | 45 | €13,101 | €10,921 | -€2,180 | -16.6% |
| Taxes | 450/3 | €1,974 | €3,330 | +€1,356 | +68.7% |
| Remuneration and social security | 454/9 | €11,127 | €7,591 | -€3,536 | -31.8% |
| Accrued charges and deferred income | 492/3 | €669 | €284 | -€385 | -57.5% |
| Remuneration, social security and pensions | 62 | €218,917 | €155,651 | -€63,266 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,341 | €29,795 | -€4,546 | -13.2% |
| Other operating charges | 640/8 | €1,359 | €2,674 | +€1,314 | +96.7% |
| Gross operating margin | 9900 | €258,003 | €192,612 | -€65,391 | -25.3% |
| Operating profit (loss) | 9901 | €3,386 | €4,492 | +€1,106 | +32.7% |
| Financial income | 75/76B | €1,602 | €1,222 | -€380 | -23.7% |
| Recurring financial income | 75 | €1,602 | €1,222 | -€380 | -23.7% |
| Financial charges | 65/66B | €5,191 | €2,536 | -€2,655 | -51.1% |
| Recurring financial charges | 65 | €5,191 | €2,536 | -€2,655 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | -€203 | €3,178 | +€3,381 | |
| Income taxes | 67/77 | €108 | €994 | +€885 | +817% |
| Profit (loss) for the period | 9904 | -€311 | €2,184 | +€2,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€311 | €2,184 | +€2,496 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.