JW BATI DECOR: what changed
JW BATI DECOR
Largest movements
- Cash -€67,511
down €67,511 (-79.3%), from €85,146 to €17,635
mainly Advances received (-€60,000) and Trade debts (-€21,354)
- Tangible fixed assets -€30,362
down €30,362 (-56.0%), from €54,195 to €23,833
of which Furniture and vehicles: -€29,593
- Receivables within one year +€8,622
up €8,622 (+21.0%), from €41,094 to €49,716
of which Other amounts receivable: +€6,141
- Stocks and contracts -€2,113
down €2,113 (-17.7%), from €11,916 to €9,802
- Advances received -€60,000
no longer reported in 2026 (was €60,000)
- Trade debts -€21,354
down €21,354 (-29.0%), from €73,557 to €52,204
- Other debts -€19,101
down €19,101 (-30.6%), from €62,418 to €43,317
- Profit (loss) carried forward +€8,401
up €8,401 (+17.8%), from -€47,184 to -€38,782
- Tax, wage and social debts +€8,000
up €8,000 (+76.2%), from €10,500 to €18,500
- Gross operating margin -€37,621
down €37,621 (-58.3%), from €64,547 to €26,927
- Other operating charges +€5,565
up €5,565 (+248%), from €2,240 to €7,805
- Depreciation -€1,221
down €1,221 (-11.0%), from €11,095 to €9,873
- Financial income +€853
up €853 (+243%), from €352 to €1,204
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,036 | €106,069 | -€90,967 | -46.2% |
| Fixed assets | 21/28 | €54,425 | €24,063 | -€30,362 | -55.8% |
| Tangible fixed assets | 22/27 | €54,195 | €23,833 | -€30,362 | -56.0% |
| Plant, machinery and equipment | 23 | €4,936 | €4,167 | -€770 | -15.6% |
| Furniture and vehicles | 24 | €49,259 | €19,666 | -€29,593 | -60.1% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €142,611 | €82,006 | -€60,605 | -42.5% |
| Stocks and contracts in progress | 3 | €11,916 | €9,802 | -€2,113 | -17.7% |
| Stocks | 30/36 | €11,916 | €9,802 | -€2,113 | -17.7% |
| Amounts receivable within one year | 40/41 | €41,094 | €49,716 | +€8,622 | +21.0% |
| Trade receivables | 40 | €39,418 | €41,899 | +€2,482 | +6.3% |
| Other amounts receivable | 41 | €1,676 | €7,817 | +€6,141 | +366% |
| Cash at bank and in hand | 54/58 | €85,146 | €17,635 | -€67,511 | -79.3% |
| Deferred charges and accrued income | 490/1 | €4,455 | €4,853 | +€397 | +8.9% |
| Total equity and liabilities | 10/49 | €197,036 | €106,069 | -€90,967 | -46.2% |
| Equity | 10/15 | -€26,724 | -€18,322 | +€8,401 | +31.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,184 | -€38,782 | +€8,401 | +17.8% |
| Amounts payable | 17/49 | €223,760 | €124,391 | -€99,369 | -44.4% |
| Amounts payable after more than one year | 17 | €10,371 | €3,457 | -€6,914 | -66.7% |
| Financial debts | 170/4 | €10,371 | €3,457 | -€6,914 | -66.7% |
| Amounts payable within one year | 42/48 | €213,389 | €120,934 | -€92,455 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €6,914 | €6,914 | = | 0.0% |
| Trade debts | 44 | €73,557 | €52,204 | -€21,354 | -29.0% |
| Suppliers | 440/4 | €73,557 | €52,204 | -€21,354 | -29.0% |
| Advances received on contracts in progress | 46 | €60,000 | - | -€60,000 | |
| Taxes, remuneration and social security | 45 | €10,500 | €18,500 | +€8,000 | +76.2% |
| Remuneration and social security | 454/9 | €10,500 | €18,500 | +€8,000 | +76.2% |
| Other amounts payable | 47/48 | €62,418 | €43,317 | -€19,101 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,095 | €9,873 | -€1,221 | -11.0% |
| Other operating charges | 640/8 | €2,240 | €7,805 | +€5,565 | +248% |
| Gross operating margin | 9900 | €64,547 | €26,927 | -€37,621 | -58.3% |
| Operating profit (loss) | 9901 | €51,213 | €9,249 | -€41,964 | -81.9% |
| Financial income | 75/76B | €352 | €1,204 | +€853 | +243% |
| Recurring financial income | 75 | €352 | €1,204 | +€853 | +243% |
| Financial charges | 65/66B | €2,426 | €2,052 | -€374 | -15.4% |
| Recurring financial charges | 65 | €2,426 | €2,052 | -€374 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €49,139 | €8,401 | -€40,737 | -82.9% |
| Profit (loss) for the period | 9904 | €49,139 | €8,401 | -€40,737 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,139 | €8,401 | -€40,737 | -82.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.