J.T.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.
J.T.BATI
Largest movements
- Cash +€84,048
up €84,048 (+605%), from €13,890 to €97,938
mainly Receivables within one year (+€63,535) and Net result for the year (+€41,346)
- Receivables within one year -€63,535
down €63,535 (-39.0%), from €162,960 to €99,425
of which Trade receivables: -€63,844
- Tangible fixed assets +€16,055
up €16,055 (+26.9%), from €59,740 to €75,795
of which Leasing and similar rights: +€35,933
- Stocks and contracts -€12,773
down €12,773 (-82.4%), from €15,510 to €2,737
- Short-term financial debts -€35,000
no longer reported in 2025 (was €35,000)
- Profit (loss) carried forward +€32,846
up €32,846 (+45.2%), from €72,745 to €105,591
- Other debts +€9,813
up €9,813 (+8,684%), from €113 to €9,926
- Trade debts +€7,943
up €7,943 (+13.3%), from €59,855 to €67,798
- Debts after one year +€4,989
up €4,989 (+21.3%), from €23,383 to €28,372
- Gross operating margin +€83,084
up €83,084 (+25.9%), from €320,656 to €403,740
- Staff costs +€44,273
up €44,273 (+15.7%), from €281,992 to €326,265
- Purchases and services -€40,944
down €40,944 (-8.4%), from €485,820 to €444,876
- Financial income +€8,506
up €8,506 (+11,980%), from €71 to €8,577
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 | €255,378 | €278,650 | +€23,272 | +9.1% |
| Fixed assets | 21/28 | €63,018 | €78,550 | +€15,532 | +24.6% |
| Intangible fixed assets | 21 | €523 | - | -€523 | |
| Tangible fixed assets | 22/27 | €59,740 | €75,795 | +€16,055 | +26.9% |
| Plant, machinery and equipment | 23 | €10,774 | €10,654 | -€120 | -1.1% |
| Furniture and vehicles | 24 | €48,071 | €28,537 | -€19,534 | -40.6% |
| Leasing and similar rights | 25 | - | €35,933 | +€35,933 | |
| Other tangible fixed assets | 26 | €895 | €671 | -€224 | -25.0% |
| Financial fixed assets | 28 | €2,755 | €2,755 | = | 0.0% |
| Current assets | 29/58 | €192,360 | €200,100 | +€7,740 | +4.0% |
| Stocks and contracts in progress | 3 | €15,510 | €2,737 | -€12,773 | -82.4% |
| Stocks | 30/36 | €15,510 | €2,737 | -€12,773 | -82.4% |
| Amounts receivable within one year | 40/41 | €162,960 | €99,425 | -€63,535 | -39.0% |
| Trade receivables | 40 | €151,279 | €87,435 | -€63,844 | -42.2% |
| Other amounts receivable | 41 | €11,681 | €11,990 | +€309 | +2.6% |
| Cash at bank and in hand | 54/58 | €13,890 | €97,938 | +€84,048 | +605% |
| Total equity and liabilities | 10/49 | €255,378 | €278,650 | +€23,272 | +9.1% |
| Equity | 10/15 | €87,645 | €120,491 | +€32,846 | +37.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,745 | €105,591 | +€32,846 | +45.2% |
| Amounts payable | 17/49 | €167,733 | €158,159 | -€9,574 | -5.7% |
| Amounts payable after more than one year | 17 | €23,383 | €28,372 | +€4,989 | +21.3% |
| Financial debts | 170/4 | €23,383 | €28,372 | +€4,989 | +21.3% |
| Amounts payable within one year | 42/48 | €144,350 | €129,787 | -€14,563 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €17,603 | €17,806 | +€203 | +1.2% |
| Financial debts | 43 | €35,000 | - | -€35,000 | |
| Credit institutions | 430/8 | €35,000 | - | -€35,000 | |
| Trade debts | 44 | €59,855 | €67,798 | +€7,943 | +13.3% |
| Suppliers | 440/4 | €59,855 | €67,798 | +€7,943 | +13.3% |
| Taxes, remuneration and social security | 45 | €31,779 | €34,257 | +€2,478 | +7.8% |
| Taxes | 450/3 | €11,983 | €8,813 | -€3,170 | -26.5% |
| Remuneration and social security | 454/9 | €19,796 | €25,444 | +€5,648 | +28.5% |
| Other amounts payable | 47/48 | €113 | €9,926 | +€9,813 | +8,684% |
| Turnover | 70 | €802,701 | €810,588 | +€7,887 | +1.0% |
| Non-recurring operating income | 76A | €3,775 | €38,028 | +€34,253 | +907% |
| Goods, raw materials, services and sundry goods | 60/61 | €485,820 | €444,876 | -€40,944 | -8.4% |
| Remuneration, social security and pensions | 62 | €281,992 | €326,265 | +€44,273 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,578 | €27,497 | +€919 | +3.5% |
| Other operating charges | 640/8 | €764 | €1,451 | +€687 | +89.9% |
| Non-recurring operating charges | 66A | €138 | €2,002 | +€1,864 | +1,351% |
| Gross operating margin | 9900 | €320,656 | €403,740 | +€83,084 | +25.9% |
| Operating profit (loss) | 9901 | €11,184 | €46,525 | +€35,341 | +316% |
| Financial income | 75/76B | €71 | €8,577 | +€8,506 | +11,980% |
| Recurring financial income | 75 | €71 | €8,577 | +€8,506 | +11,980% |
| Financial charges | 65/66B | €4,932 | €4,943 | +€11 | +0.2% |
| Recurring financial charges | 65 | €4,932 | €4,943 | +€11 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €6,323 | €50,159 | +€43,836 | +693% |
| Income taxes | 67/77 | €2,405 | €8,813 | +€6,408 | +266% |
| Profit (loss) for the period | 9904 | €3,918 | €41,346 | +€37,428 | +955% |
| Profit (loss) for the period to be appropriated | 9905 | €3,918 | €41,346 | +€37,428 | +955% |
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 27 October 2026 via checked.be.