H.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.
H.BATI
Largest movements
- Tangible fixed assets +€9,730
up €9,730 (+481.4%), from €2,021 to €11,752
of which Plant, machinery and equipment: +€7,282
- Stocks and contracts +€5,000
new in 2025: €5,000
- Receivables within one year +€2,174
up €2,174 (+5.5%), from €39,225 to €41,399
of which Trade receivables: +€27,066
- Trade debts +€10,984
up €10,984 (+103.2%), from €10,646 to €21,629
- Profit (loss) carried forward +€6,174
up €6,174 (+24.4%), from €25,259 to €31,432
- Tax, wage and social debts -€615
down €615 (-10.5%), from €5,865 to €5,250
- Gross operating margin -€3,960
down €3,960 (-21.5%), from €18,405 to €14,445
- Other operating charges +€1,970
up €1,970 (+3122.5%), from €63 to €2,033
- Depreciation +€1,878
up €1,878 (+57.6%), from €3,261 to €5,140
- Taxes -€1,214
down €1,214 (-38.1%), from €3,186 to €1,972
- Financial income +€186
up €186 (+19.8%), from €941 to €1,127
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.
Cash bridge derived
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 | €41,770 | €58,312 | +€16,542 | +39.6% |
| Fixed assets | 21/28 | €2,021 | €11,752 | +€9,730 | +481.4% |
| Tangible fixed assets | 22/27 | €2,021 | €11,752 | +€9,730 | +481.4% |
| Plant, machinery and equipment | 23 | €543 | €7,826 | +€7,282 | +1340.2% |
| Furniture and vehicles | 24 | €1,478 | €3,926 | +€2,448 | +165.6% |
| Current assets | 29/58 | €39,749 | €46,561 | +€6,811 | +17.1% |
| Stocks and contracts in progress | 3 | - | €5,000 | +€5,000 | |
| Stocks | 30/36 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €39,225 | €41,399 | +€2,174 | +5.5% |
| Trade receivables | 40 | €8,077 | €35,144 | +€27,066 | +335.1% |
| Other amounts receivable | 41 | €31,148 | €6,255 | -€24,892 | -79.9% |
| Cash at bank and in hand | 54/58 | €14 | €98 | +€84 | +579.8% |
| Deferred charges and accrued income | 490/1 | €510 | €63 | -€446 | -87.6% |
| Total equity and liabilities | 10/49 | €41,770 | €58,312 | +€16,542 | +39.6% |
| Equity | 10/15 | €25,260 | €31,433 | +€6,174 | +24.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,259 | €31,432 | +€6,174 | +24.4% |
| Amounts payable | 17/49 | €16,511 | €26,879 | +€10,368 | +62.8% |
| Amounts payable within one year | 42/48 | €16,511 | €26,879 | +€10,368 | +62.8% |
| Trade debts | 44 | €10,646 | €21,629 | +€10,984 | +103.2% |
| Suppliers | 440/4 | €10,646 | €21,629 | +€10,984 | +103.2% |
| Taxes, remuneration and social security | 45 | €5,865 | €5,250 | -€615 | -10.5% |
| Taxes | 450/3 | €5,865 | €5,250 | -€615 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,261 | €5,140 | +€1,878 | +57.6% |
| Other operating charges | 640/8 | €63 | €2,033 | +€1,970 | +3122.5% |
| Gross operating margin | 9900 | €18,405 | €14,445 | -€3,960 | -21.5% |
| Operating profit (loss) | 9901 | €15,080 | €7,272 | -€7,808 | -51.8% |
| Financial income | 75/76B | €941 | €1,127 | +€186 | +19.8% |
| Recurring financial income | 75 | €941 | €1,127 | +€186 | +19.8% |
| Financial charges | 65/66B | €176 | €254 | +€78 | +44.1% |
| Recurring financial charges | 65 | €176 | €254 | +€78 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €15,845 | €8,145 | -€7,700 | -48.6% |
| Income taxes | 67/77 | €3,186 | €1,972 | -€1,214 | -38.1% |
| Profit (loss) for the period | 9904 | €12,659 | €6,174 | -€6,486 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,659 | €6,174 | -€6,486 | -51.2% |
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 10 October 2026 via checked.be.