IS 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.
IS BATI
Largest movements
- Tangible fixed assets +€52,234
up €52,234 (+151%), from €34,603 to €86,837
of which Leasing and similar rights: +€36,938
- Receivables within one year -€29,642
down €29,642 (-8.8%), from €335,672 to €306,030
of which Trade receivables: -€39,472
- Trade debts -€27,080
down €27,080 (-28.7%), from €94,288 to €67,208
- Debts after one year +€25,763
up €25,763 (+161%), from €15,960 to €41,723
- Advances received +€20,545
new in 2025: €20,545
- Tax, wage and social debts -€17,768
down €17,768 (-33.6%), from €52,872 to €35,104
of which Taxes: -€10,014
- Profit (loss) carried forward +€11,970
up €11,970 (+6.2%), from €192,907 to €204,876
- Turnover -€96,343
down €96,343 (-20.0%), from €482,266 to €385,924
- Purchases and services -€54,422
down €54,422 (-14.5%), from €375,322 to €320,900
- Gross operating margin -€32,115
down €32,115 (-30.0%), from €106,944 to €74,829
- Staff costs -€16,911
down €16,911 (-36.1%), from €46,889 to €29,978
- Taxes -€7,934
down €7,934 (-66.1%), from €11,995 to €4,060
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 | €385,797 | €409,810 | +€24,013 | +6.2% |
| Fixed assets | 21/28 | €35,348 | €88,242 | +€52,893 | +150% |
| Tangible fixed assets | 22/27 | €34,603 | €86,837 | +€52,234 | +151% |
| Plant, machinery and equipment | 23 | €772 | €622 | -€151 | -19.5% |
| Furniture and vehicles | 24 | €517 | €15,963 | +€15,446 | +2,986% |
| Leasing and similar rights | 25 | €33,313 | €70,252 | +€36,938 | +111% |
| Financial fixed assets | 28 | €746 | €1,405 | +€660 | +88.5% |
| Current assets | 29/58 | €350,449 | €321,569 | -€28,880 | -8.2% |
| Stocks and contracts in progress | 3 | €3,522 | €3,522 | = | 0.0% |
| Stocks | 30/36 | €3,522 | €3,522 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €335,672 | €306,030 | -€29,642 | -8.8% |
| Trade receivables | 40 | €110,707 | €71,235 | -€39,472 | -35.7% |
| Other amounts receivable | 41 | €224,965 | €234,795 | +€9,830 | +4.4% |
| Cash at bank and in hand | 54/58 | €11,255 | €12,016 | +€762 | +6.8% |
| Total equity and liabilities | 10/49 | €385,797 | €409,810 | +€24,013 | +6.2% |
| Equity | 10/15 | €214,907 | €226,876 | +€11,970 | +5.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,907 | €204,876 | +€11,970 | +6.2% |
| Amounts payable | 17/49 | €170,891 | €182,934 | +€12,043 | +7.0% |
| Amounts payable after more than one year | 17 | €15,960 | €41,723 | +€25,763 | +161% |
| Financial debts | 170/4 | €15,960 | €41,723 | +€25,763 | +161% |
| Amounts payable within one year | 42/48 | €154,931 | €141,212 | -€13,719 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €7,771 | €18,355 | +€10,584 | +136% |
| Trade debts | 44 | €94,288 | €67,208 | -€27,080 | -28.7% |
| Suppliers | 440/4 | €94,288 | €67,208 | -€27,080 | -28.7% |
| Advances received on contracts in progress | 46 | - | €20,545 | +€20,545 | |
| Taxes, remuneration and social security | 45 | €52,872 | €35,104 | -€17,768 | -33.6% |
| Taxes | 450/3 | €34,360 | €24,346 | -€10,014 | -29.1% |
| Remuneration and social security | 454/9 | €18,512 | €10,758 | -€7,754 | -41.9% |
| Turnover | 70 | €482,266 | €385,924 | -€96,343 | -20.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €375,322 | €320,900 | -€54,422 | -14.5% |
| Remuneration, social security and pensions | 62 | €46,889 | €29,978 | -€16,911 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,278 | €16,527 | +€7,249 | +78.1% |
| Other operating charges | 640/8 | €7,587 | €6,748 | -€839 | -11.1% |
| Gross operating margin | 9900 | €106,944 | €74,829 | -€32,115 | -30.0% |
| Operating profit (loss) | 9901 | €43,190 | €21,575 | -€21,615 | -50.0% |
| Financial income | 75/76B | €0 | €200 | +€200 | +43,393% |
| Recurring financial income | 75 | €0 | €200 | +€200 | +43,393% |
| Financial charges | 65/66B | €1,089 | €5,745 | +€4,656 | +427% |
| Recurring financial charges | 65 | €1,089 | €5,745 | +€4,656 | +427% |
| Profit (loss) for the period before taxes | 9903 | €42,101 | €16,030 | -€26,071 | -61.9% |
| Income taxes | 67/77 | €11,995 | €4,060 | -€7,934 | -66.1% |
| Profit (loss) for the period | 9904 | €30,107 | €11,970 | -€18,137 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,107 | €11,970 | -€18,137 | -60.2% |
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 19 October 2026 via checked.be.