I & S 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.
I & S BATI
Largest movements
- Deferred charges and accrued income +€42,539
up €42,539 (+142%), from €30,000 to €72,539
- Receivables within one year +€9,598
up €9,598 (+8.6%), from €112,164 to €121,762
of which Trade receivables: +€8,900
- Cash +€5,035
up €5,035 (+8.2%), from €61,406 to €66,441
mainly Net result for the year (+€38,701) and Trade debts (+€16,521)
- Profit (loss) carried forward +€25,701
up €25,701 (+10.8%), from €237,365 to €263,067
- Trade debts +€16,521
up €16,521 (+141%), from €11,749 to €28,270
- Tax, wage and social debts +€7,699
up €7,699 (+41.1%), from €18,732 to €26,430
of which Remuneration and social security: +€7,000
- Accrued charges and deferred income +€4,841
up €4,841 (+3,050%), from €159 to €5,000
- Turnover -€372,370
no longer reported in 2025 (was €372,370)
- Purchases and services -€353,247
no longer reported in 2025 (was €353,247)
- Gross operating margin +€19,868
up €19,868 (+66.0%), from €30,110 to €49,977
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 | €279,107 | €336,783 | +€57,676 | +20.7% |
| Fixed assets | 21/28 | €2,296 | €2,800 | +€504 | +22.0% |
| Tangible fixed assets | 22/27 | €1,296 | €1,800 | +€504 | +38.9% |
| Plant, machinery and equipment | 23 | €1,183 | €1,800 | +€617 | +52.2% |
| Furniture and vehicles | 24 | €113 | - | -€113 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €276,811 | €333,983 | +€57,172 | +20.7% |
| Amounts receivable after more than one year | 29 | €73,242 | €73,242 | = | 0.0% |
| Trade receivables | 290 | €73,242 | €73,242 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €112,164 | €121,762 | +€9,598 | +8.6% |
| Trade receivables | 40 | €21,962 | €30,862 | +€8,900 | +40.5% |
| Other amounts receivable | 41 | €90,202 | €90,900 | +€698 | +0.8% |
| Cash at bank and in hand | 54/58 | €61,406 | €66,441 | +€5,035 | +8.2% |
| Deferred charges and accrued income | 490/1 | €30,000 | €72,539 | +€42,539 | +142% |
| Total equity and liabilities | 10/49 | €279,107 | €336,783 | +€57,676 | +20.7% |
| Equity | 10/15 | €248,467 | €274,169 | +€25,701 | +10.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €4,852 | €4,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,977 | €2,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,365 | €263,067 | +€25,701 | +10.8% |
| Amounts payable | 17/49 | €30,639 | €62,614 | +€31,975 | +104% |
| Amounts payable within one year | 42/48 | €30,481 | €57,614 | +€27,133 | +89.0% |
| Trade debts | 44 | €11,749 | €28,270 | +€16,521 | +141% |
| Suppliers | 440/4 | €11,749 | €28,270 | +€16,521 | +141% |
| Taxes, remuneration and social security | 45 | €18,732 | €26,430 | +€7,699 | +41.1% |
| Taxes | 450/3 | €18,732 | €19,430 | +€699 | +3.7% |
| Remuneration and social security | 454/9 | - | €7,000 | +€7,000 | |
| Other amounts payable | 47/48 | - | €2,914 | +€2,914 | |
| Accrued charges and deferred income | 492/3 | €159 | €5,000 | +€4,841 | +3,050% |
| Turnover | 70 | €372,370 | - | -€372,370 | |
| Goods, raw materials, services and sundry goods | 60/61 | €353,247 | - | -€353,247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,894 | €742 | -€1,152 | -60.8% |
| Other operating charges | 640/8 | €959 | €920 | -€38 | -4.0% |
| Gross operating margin | 9900 | €30,110 | €49,977 | +€19,868 | +66.0% |
| Operating profit (loss) | 9901 | €27,257 | €48,315 | +€21,058 | +77.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €1,197 | €1,898 | +€701 | +58.6% |
| Recurring financial charges | 65 | €1,197 | €1,898 | +€701 | +58.6% |
| Profit (loss) for the period before taxes | 9903 | €26,060 | €46,418 | +€20,357 | +78.1% |
| Income taxes | 67/77 | €6,464 | €7,716 | +€1,252 | +19.4% |
| Profit (loss) for the period | 9904 | €19,596 | €38,701 | +€19,105 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,596 | €38,701 | +€19,105 | +97.5% |
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 28 October 2026 via checked.be.