EURO-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.
EURO-BATI
Largest movements
- Receivables within one year +€13,032
up €13,032 (+36.5%), from €35,692 to €48,724
of which Trade receivables: +€13,811
- Tangible fixed assets -€10,034
down €10,034 (-54.5%), from €18,418 to €8,383
of which Plant, machinery and equipment: -€5,842
- Cash +€6,356
up €6,356 (+31.4%), from €20,214 to €26,570
mainly Depreciation (+€10,034) and Tax, wage and social debts (+€3,158)
- Tax, wage and social debts +€3,158
up €3,158 (+554%), from €570 to €3,728
- Reserves +€3,004
up €3,004 (+11.1%), from €27,048 to €30,052
of which Distributable reserves: +€3,004
- Trade debts +€1,927
up €1,927 (+149%), from €1,290 to €3,217
- Other debts +€857
new in 2025: €857
- Gross operating margin +€7,992
up €7,992 (+87.7%), from €9,108 to €17,100
- Taxes +€2,119
up €2,119 (+204%), from €1,039 to €3,158
- Other operating charges -€1,392
down €1,392 (-67.1%), from €2,075 to €683
- Financial income -€1,388
down €1,388 (-99.9%), from €1,389 to €1
- Financial charges -€279
down €279 (-55.6%), from €502 to €223
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 | €76,648 | €85,581 | +€8,933 | +11.7% |
| Fixed assets | 21/28 | €18,568 | €8,383 | -€10,184 | -54.8% |
| Tangible fixed assets | 22/27 | €18,418 | €8,383 | -€10,034 | -54.5% |
| Plant, machinery and equipment | 23 | €5,842 | - | -€5,842 | |
| Furniture and vehicles | 24 | €12,575 | €8,383 | -€4,192 | -33.3% |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €58,081 | €77,198 | +€19,117 | +32.9% |
| Amounts receivable within one year | 40/41 | €35,692 | €48,724 | +€13,032 | +36.5% |
| Trade receivables | 40 | €16,475 | €30,286 | +€13,811 | +83.8% |
| Other amounts receivable | 41 | €19,218 | €18,438 | -€779 | -4.1% |
| Cash at bank and in hand | 54/58 | €20,214 | €26,570 | +€6,356 | +31.4% |
| Deferred charges and accrued income | 490/1 | €2,175 | €1,904 | -€271 | -12.5% |
| Total equity and liabilities | 10/49 | €76,648 | €85,581 | +€8,933 | +11.7% |
| Equity | 10/15 | €74,776 | €77,780 | +€3,004 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,048 | €30,052 | +€3,004 | +11.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,188 | €28,192 | +€3,004 | +11.9% |
| Profit (loss) carried forward | 14 | €41,527 | €41,527 | = | 0.0% |
| Amounts payable | 17/49 | €1,872 | €7,802 | +€5,929 | +317% |
| Amounts payable within one year | 42/48 | €1,860 | €7,802 | +€5,942 | +319% |
| Trade debts | 44 | €1,290 | €3,217 | +€1,927 | +149% |
| Suppliers | 440/4 | €1,290 | €3,217 | +€1,927 | +149% |
| Taxes, remuneration and social security | 45 | €570 | €3,728 | +€3,158 | +554% |
| Taxes | 450/3 | €570 | €3,728 | +€3,158 | +554% |
| Other amounts payable | 47/48 | - | €857 | +€857 | |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,049 | €10,034 | -€15 | -0.2% |
| Other operating charges | 640/8 | €2,075 | €683 | -€1,392 | -67.1% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €9,108 | €17,100 | +€7,992 | +87.7% |
| Operating profit (loss) | 9901 | -€3,142 | €6,383 | +€9,525 | |
| Financial income | 75/76B | €1,389 | €1 | -€1,388 | -99.9% |
| Recurring financial income | 75 | €1,389 | €1 | -€1,388 | -99.9% |
| Financial charges | 65/66B | €502 | €223 | -€279 | -55.6% |
| Recurring financial charges | 65 | €502 | €223 | -€279 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,255 | €6,162 | +€8,417 | |
| Income taxes | 67/77 | €1,039 | €3,158 | +€2,119 | +204% |
| Profit (loss) for the period | 9904 | -€3,294 | €3,004 | +€6,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,294 | €3,004 | +€6,298 |
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.