G-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.
G-BATI
Largest movements
- Tangible fixed assets -€8,646
down €8,646 (-23.1%), from €37,439 to €28,793
of which Leasing and similar rights: -€10,400
- Receivables within one year +€1,013
up €1,013 (+16.7%), from €6,059 to €7,072
of which Other amounts receivable: +€4,307
- Stocks and contracts -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Debts after one year -€10,837
down €10,837 (-71.9%), from €15,075 to €4,238
- Profit (loss) carried forward +€3,293
up €3,293 (+30.0%), from -€10,971 to -€7,678
- Trade debts -€3,176
down €3,176 (-86.8%), from €3,659 to €482
- Short-term financial debts +€2,250
up €2,250 (+45.0%), from €5,000 to €7,250
- Gross operating margin +€6,164
up €6,164 (+34.4%), from €17,925 to €24,089
- Depreciation -€600
down €600 (-3.4%), from €17,475 to €16,875
- Financial charges -€390
down €390 (-13.1%), from €2,975 to €2,585
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 | €48,508 | €39,829 | -€8,679 | -17.9% |
| Fixed assets | 21/28 | €37,439 | €28,793 | -€8,646 | -23.1% |
| Tangible fixed assets | 22/27 | €37,439 | €28,793 | -€8,646 | -23.1% |
| Plant, machinery and equipment | 23 | €5,902 | €6,306 | +€404 | +6.8% |
| Furniture and vehicles | 24 | €8,137 | €9,487 | +€1,350 | +16.6% |
| Leasing and similar rights | 25 | €23,400 | €13,000 | -€10,400 | -44.4% |
| Current assets | 29/58 | €11,068 | €11,036 | -€32 | -0.3% |
| Stocks and contracts in progress | 3 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Stocks | 30/36 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €6,059 | €7,072 | +€1,013 | +16.7% |
| Trade receivables | 40 | €3,293 | - | -€3,293 | |
| Other amounts receivable | 41 | €2,765 | €7,072 | +€4,307 | +156% |
| Cash at bank and in hand | 54/58 | €311 | €128 | -€183 | -58.7% |
| Deferred charges and accrued income | 490/1 | €1,698 | €1,835 | +€137 | +8.1% |
| Total equity and liabilities | 10/49 | €48,508 | €39,829 | -€8,679 | -17.9% |
| Equity | 10/15 | €13,229 | €16,522 | +€3,293 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,971 | -€7,678 | +€3,293 | +30.0% |
| Amounts payable | 17/49 | €35,279 | €23,307 | -€11,971 | -33.9% |
| Amounts payable after more than one year | 17 | €15,075 | €4,238 | -€10,837 | -71.9% |
| Financial debts | 170/4 | €15,075 | €4,238 | -€10,837 | -71.9% |
| Amounts payable within one year | 42/48 | €20,204 | €19,069 | -€1,134 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €11,082 | €11,034 | -€48 | -0.4% |
| Financial debts | 43 | €5,000 | €7,250 | +€2,250 | +45.0% |
| Credit institutions | 430/8 | €5,000 | €7,250 | +€2,250 | +45.0% |
| Trade debts | 44 | €3,659 | €482 | -€3,176 | -86.8% |
| Suppliers | 440/4 | €3,659 | €482 | -€3,176 | -86.8% |
| Taxes, remuneration and social security | 45 | €290 | €303 | +€13 | +4.3% |
| Taxes | 450/3 | €290 | €303 | +€13 | +4.3% |
| Other amounts payable | 47/48 | €172 | - | -€172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,475 | €16,875 | -€600 | -3.4% |
| Other operating charges | 640/8 | €962 | €1,034 | +€72 | +7.5% |
| Gross operating margin | 9900 | €17,925 | €24,089 | +€6,164 | +34.4% |
| Operating profit (loss) | 9901 | -€511 | €6,180 | +€6,692 | |
| Financial charges | 65/66B | €2,975 | €2,585 | -€390 | -13.1% |
| Recurring financial charges | 65 | €2,975 | €2,585 | -€390 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,486 | €3,595 | +€7,081 | |
| Income taxes | 67/77 | €290 | €303 | +€13 | +4.3% |
| Profit (loss) for the period | 9904 | -€3,776 | €3,293 | +€7,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,776 | €3,293 | +€7,069 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.