DP BATI CONSULT: 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.
DP BATI CONSULT
Largest movements
- Receivables within one year -€40,561
down €40,561 (-50.1%), from €80,994 to €40,433
of which Other amounts receivable: -€30,192
- Tangible fixed assets +€34,807
up €34,807 (+50.6%), from €68,847 to €103,654
of which Furniture and vehicles: +€39,125
- Cash +€18,644
up €18,644 (+26.3%), from €70,885 to €89,529
mainly Net result for the year (+€41,620) and Other debts (+€41,620)
- Profit (loss) carried forward -€42,644
down €42,644 (-100%), from €42,644 to €0
- Other debts +€41,620
new in 2025: €41,620
- Debts after one year +€16,518
up €16,518 (+34.6%), from €47,680 to €64,198
- Tax, wage and social debts -€10,529
down €10,529 (-38.1%), from €27,629 to €17,099
- Current portion of long-term debt +€9,248
up €9,248 (+46.9%), from €19,738 to €28,986
- Depreciation +€3,154
up €3,154 (+19.4%), from €16,254 to €19,408
- Staff costs -€2,613
no longer reported in 2025 (was €2,613)
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 | €223,948 | €239,154 | +€15,206 | +6.8% |
| Fixed assets | 21/28 | €68,847 | €103,654 | +€34,807 | +50.6% |
| Tangible fixed assets | 22/27 | €68,847 | €103,654 | +€34,807 | +50.6% |
| Plant, machinery and equipment | 23 | €7,048 | €5,434 | -€1,614 | -22.9% |
| Furniture and vehicles | 24 | €36,684 | €75,809 | +€39,125 | +107% |
| Other tangible fixed assets | 26 | €25,115 | €22,411 | -€2,704 | -10.8% |
| Current assets | 29/58 | €155,101 | €135,499 | -€19,602 | -12.6% |
| Amounts receivable within one year | 40/41 | €80,994 | €40,433 | -€40,561 | -50.1% |
| Trade receivables | 40 | €30,319 | €19,950 | -€10,368 | -34.2% |
| Other amounts receivable | 41 | €50,675 | €20,483 | -€30,192 | -59.6% |
| Cash at bank and in hand | 54/58 | €70,885 | €89,529 | +€18,644 | +26.3% |
| Deferred charges and accrued income | 490/1 | €3,222 | €5,537 | +€2,315 | +71.8% |
| Total equity and liabilities | 10/49 | €223,948 | €239,154 | +€15,206 | +6.8% |
| Equity | 10/15 | €125,590 | €82,945 | -€42,644 | -34.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,945 | €79,945 | = | 0.0% |
| Distributable reserves | 133 | €79,945 | €79,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,644 | €0 | -€42,644 | -100% |
| Amounts payable | 17/49 | €98,358 | €156,208 | +€57,850 | +58.8% |
| Amounts payable after more than one year | 17 | €47,680 | €64,198 | +€16,518 | +34.6% |
| Financial debts | 170/4 | €47,680 | €64,198 | +€16,518 | +34.6% |
| Amounts payable within one year | 42/48 | €50,318 | €91,087 | +€40,769 | +81.0% |
| Current portion of amounts payable after more than one year | 42 | €19,738 | €28,986 | +€9,248 | +46.9% |
| Trade debts | 44 | €2,951 | €3,381 | +€430 | +14.6% |
| Suppliers | 440/4 | €2,951 | €3,381 | +€430 | +14.6% |
| Taxes, remuneration and social security | 45 | €27,629 | €17,099 | -€10,529 | -38.1% |
| Taxes | 450/3 | €27,629 | €17,099 | -€10,529 | -38.1% |
| Other amounts payable | 47/48 | - | €41,620 | +€41,620 | |
| Accrued charges and deferred income | 492/3 | €360 | €923 | +€563 | +156% |
| Remuneration, social security and pensions | 62 | €2,613 | - | -€2,613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,254 | €19,408 | +€3,154 | +19.4% |
| Other operating charges | 640/8 | €393 | €768 | +€375 | +95.3% |
| Gross operating margin | 9900 | €74,491 | €74,853 | +€362 | +0.5% |
| Operating profit (loss) | 9901 | €55,231 | €54,677 | -€554 | -1.0% |
| Financial income | 75/76B | €1,427 | €1,499 | +€73 | +5.1% |
| Recurring financial income | 75 | €1,427 | €1,499 | +€73 | +5.1% |
| Financial charges | 65/66B | €2,236 | €2,155 | -€81 | -3.6% |
| Recurring financial charges | 65 | €2,236 | €2,155 | -€81 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €54,421 | €54,022 | -€399 | -0.7% |
| Income taxes | 67/77 | €11,777 | €12,401 | +€624 | +5.3% |
| Profit (loss) for the period | 9904 | €42,644 | €41,620 | -€1,024 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,644 | €41,620 | -€1,024 | -2.4% |
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 26 October 2026 via checked.be.