JC 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.
JC BATI
Largest movements
- Cash +€32,259
up €32,259 (+60.9%), from €52,992 to €85,251
mainly Receivables within one year (+€27,384) and Other debts (+€20,000)
- Receivables within one year -€27,384
down €27,384 (-47.0%), from €58,251 to €30,867
of which Trade receivables: -€27,920
- Tangible fixed assets -€3,720
down €3,720 (-92.6%), from €4,016 to €296
of which Furniture and vehicles: -€3,372
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€13,184
down €13,184 (-13.7%), from €96,317 to €83,132
- Current portion of long-term debt -€4,105
no longer reported in 2025 (was €4,105)
- Gross operating margin -€5,356
down €5,356 (-29.4%), from €18,213 to €12,857
- Depreciation -€3,372
down €3,372 (-47.5%), from €7,092 to €3,720
- Taxes -€1,125
down €1,125 (-33.7%), from €3,335 to €2,210
- Financial charges -€697
down €697 (-58.5%), from €1,191 to €494
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 | €115,878 | €117,144 | +€1,266 | +1.1% |
| Fixed assets | 21/28 | €4,016 | €296 | -€3,720 | -92.6% |
| Tangible fixed assets | 22/27 | €4,016 | €296 | -€3,720 | -92.6% |
| Plant, machinery and equipment | 23 | €645 | €296 | -€349 | -54.1% |
| Furniture and vehicles | 24 | €3,372 | - | -€3,372 | |
| Current assets | 29/58 | €111,861 | €116,847 | +€4,986 | +4.5% |
| Amounts receivable within one year | 40/41 | €58,251 | €30,867 | -€27,384 | -47.0% |
| Trade receivables | 40 | €30,372 | €2,452 | -€27,920 | -91.9% |
| Other amounts receivable | 41 | €27,879 | €28,415 | +€536 | +1.9% |
| Cash at bank and in hand | 54/58 | €52,992 | €85,251 | +€32,259 | +60.9% |
| Deferred charges and accrued income | 490/1 | €619 | €730 | +€111 | +17.9% |
| Total equity and liabilities | 10/49 | €115,878 | €117,144 | +€1,266 | +1.1% |
| Equity | 10/15 | €109,620 | €96,436 | -€13,184 | -12.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €9,303 | €9,303 | = | 0.0% |
| Distributable reserves | 133 | €9,303 | €9,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,317 | €83,132 | -€13,184 | -13.7% |
| Amounts payable | 17/49 | €6,257 | €20,708 | +€14,450 | +231% |
| Amounts payable within one year | 42/48 | €6,215 | €20,708 | +€14,493 | +233% |
| Current portion of amounts payable after more than one year | 42 | €4,105 | - | -€4,105 | |
| Trade debts | 44 | €707 | €373 | -€334 | -47.2% |
| Suppliers | 440/4 | €707 | €373 | -€334 | -47.2% |
| Taxes, remuneration and social security | 45 | €1,403 | €335 | -€1,069 | -76.2% |
| Taxes | 450/3 | €1,403 | €335 | -€1,069 | -76.2% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €43 | - | -€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,092 | €3,720 | -€3,372 | -47.5% |
| Other operating charges | 640/8 | €1,128 | €1,067 | -€62 | -5.5% |
| Gross operating margin | 9900 | €18,213 | €12,857 | -€5,356 | -29.4% |
| Operating profit (loss) | 9901 | €9,993 | €8,070 | -€1,923 | -19.2% |
| Financial income | 75/76B | €1,580 | €1,449 | -€131 | -8.3% |
| Recurring financial income | 75 | €1,580 | €1,449 | -€131 | -8.3% |
| Financial charges | 65/66B | €1,191 | €494 | -€697 | -58.5% |
| Recurring financial charges | 65 | €1,191 | €494 | -€697 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €10,382 | €9,025 | -€1,357 | -13.1% |
| Income taxes | 67/77 | €3,335 | €2,210 | -€1,125 | -33.7% |
| Profit (loss) for the period | 9904 | €7,047 | €6,816 | -€232 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,047 | €6,816 | -€232 | -3.3% |
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.