FM 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.
FM BATI
Largest movements
- Receivables within one year +€26,361
up €26,361 (+6.2%), from €421,975 to €448,336
of which Other amounts receivable: +€38,312
- Tangible fixed assets -€6,225
down €6,225 (-77.8%), from €7,999 to €1,774
- Profit (loss) carried forward +€18,274
up €18,274 (+7.4%), from €246,278 to €264,552
- Tax, wage and social debts +€17,898
up €17,898 (+105%), from €17,066 to €34,964
- Trade debts -€10,239
down €10,239 (-21.0%), from €48,870 to €38,631
- Short-term financial debts -€4,838
down €4,838 (-16.2%), from €29,838 to €25,000
- Gross operating margin -€25,707
down €25,707 (-58.9%), from €43,652 to €17,945
- Taxes -€17,311
down €17,311 (-73.3%), from €23,608 to €6,297
- Provisions +€6,770
no longer reported in 2024 (was -€6,770)
- Financial income +€1,653
up €1,653 (+10.4%), from €15,962 to €17,615
- Depreciation -€1,063
down €1,063 (-14.6%), from €7,288 to €6,225
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 | €430,690 | €451,786 | +€21,096 | +4.9% |
| Fixed assets | 21/28 | €8,715 | €2,490 | -€6,225 | -71.4% |
| Tangible fixed assets | 22/27 | €7,999 | €1,774 | -€6,225 | -77.8% |
| Furniture and vehicles | 24 | €7,999 | €1,774 | -€6,225 | -77.8% |
| Financial fixed assets | 28 | €716 | €716 | = | 0.0% |
| Current assets | 29/58 | €421,975 | €449,296 | +€27,321 | +6.5% |
| Amounts receivable within one year | 40/41 | €421,975 | €448,336 | +€26,361 | +6.2% |
| Trade receivables | 40 | €106,582 | €94,631 | -€11,951 | -11.2% |
| Other amounts receivable | 41 | €315,393 | €353,705 | +€38,312 | +12.1% |
| Cash at bank and in hand | 54/58 | - | €960 | +€960 | |
| Total equity and liabilities | 10/49 | €430,690 | €451,786 | +€21,096 | +4.9% |
| Equity | 10/15 | €265,559 | €283,834 | +€18,275 | +6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,081 | €13,082 | +€1 | 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% |
| Distributable reserves | 133 | €11,221 | €11,222 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | €246,278 | €264,552 | +€18,274 | +7.4% |
| Provisions and deferred taxes | 16 | €24,357 | €24,357 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,357 | €24,357 | = | 0.0% |
| Other liabilities and charges | 164/5 | €24,357 | €24,357 | = | 0.0% |
| Amounts payable | 17/49 | €140,774 | €143,595 | +€2,821 | +2.0% |
| Amounts payable within one year | 42/48 | €140,774 | €143,595 | +€2,821 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 43 | €29,838 | €25,000 | -€4,838 | -16.2% |
| Credit institutions | 430/8 | €29,838 | €25,000 | -€4,838 | -16.2% |
| Trade debts | 44 | €48,870 | €38,631 | -€10,239 | -21.0% |
| Suppliers | 440/4 | €48,870 | €38,631 | -€10,239 | -21.0% |
| Taxes, remuneration and social security | 45 | €17,066 | €34,964 | +€17,898 | +105% |
| Taxes | 450/3 | €17,066 | €34,964 | +€17,898 | +105% |
| Non-recurring operating income | 76A | - | €8,264 | +€8,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,288 | €6,225 | -€1,063 | -14.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€6,770 | - | +€6,770 | |
| Other operating charges | 640/8 | €1,027 | €583 | -€444 | -43.2% |
| Gross operating margin | 9900 | €43,652 | €17,945 | -€25,707 | -58.9% |
| Operating profit (loss) | 9901 | €42,107 | €11,137 | -€30,970 | -73.6% |
| Financial income | 75/76B | €15,962 | €17,615 | +€1,653 | +10.4% |
| Recurring financial income | 75 | €15,962 | €17,615 | +€1,653 | +10.4% |
| Financial charges | 65/66B | €4,634 | €4,181 | -€453 | -9.8% |
| Recurring financial charges | 65 | €4,634 | €4,181 | -€453 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €53,435 | €24,571 | -€28,864 | -54.0% |
| Income taxes | 67/77 | €23,608 | €6,297 | -€17,311 | -73.3% |
| Profit (loss) for the period | 9904 | €29,827 | €18,274 | -€11,553 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,827 | €18,274 | -€11,553 | -38.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.