KDS 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.
KDS BATI
Largest movements
- Receivables within one year -€45,864
down €45,864 (-54.5%), from €84,137 to €38,272
of which Other amounts receivable: -€65,924
- Tax, wage and social debts -€61,550
down €61,550 (-74.8%), from €82,247 to €20,696
- Contributions +€10,000
new in 2024: €10,000
- Trade debts -€9,864
down €9,864 (-55.3%), from €17,823 to €7,959
- Other debts +€8,832
new in 2024: €8,832
- Profit (loss) carried forward +€6,693
up €6,693 (+42.5%), from -€15,738 to -€9,045
- Gross operating margin +€20,038
up €20,038, from -€11,005 to €9,033
- Other operating charges -€2,159
down €2,159 (-53.8%), from €4,012 to €1,853
- Financial charges -€940
down €940 (-65.9%), from €1,427 to €487
- Financial income -€503
down €503 (-99.9%), from €504 to €1
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,331 | €38,442 | -€45,889 | -54.4% |
| Fixed assets | 21/28 | €138 | €138 | = | 0.0% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €84,193 | €38,304 | -€45,889 | -54.5% |
| Amounts receivable within one year | 40/41 | €84,137 | €38,272 | -€45,864 | -54.5% |
| Trade receivables | 40 | €18,212 | €38,272 | +€20,060 | +110% |
| Other amounts receivable | 41 | €65,924 | - | -€65,924 | |
| Cash at bank and in hand | 54/58 | €15 | €31 | +€17 | +113% |
| Deferred charges and accrued income | 490/1 | €42 | - | -€42 | |
| Total equity and liabilities | 10/49 | €84,331 | €38,442 | -€45,889 | -54.4% |
| Equity | 10/15 | -€15,738 | €955 | +€16,693 | |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€15,738 | -€9,045 | +€6,693 | +42.5% |
| Amounts payable | 17/49 | €100,069 | €37,487 | -€62,583 | -62.5% |
| Amounts payable within one year | 42/48 | €100,069 | €37,487 | -€62,583 | -62.5% |
| Trade debts | 44 | €17,823 | €7,959 | -€9,864 | -55.3% |
| Suppliers | 440/4 | €17,823 | €7,959 | -€9,864 | -55.3% |
| Taxes, remuneration and social security | 45 | €82,247 | €20,696 | -€61,550 | -74.8% |
| Taxes | 450/3 | €82,247 | €20,696 | -€61,550 | -74.8% |
| Other amounts payable | 47/48 | - | €8,832 | +€8,832 | |
| Other operating charges | 640/8 | €4,012 | €1,853 | -€2,159 | -53.8% |
| Gross operating margin | 9900 | -€11,005 | €9,033 | +€20,038 | |
| Operating profit (loss) | 9901 | -€15,017 | €7,180 | +€22,197 | |
| Financial income | 75/76B | €504 | €1 | -€503 | -99.9% |
| Recurring financial income | 75 | €504 | €1 | -€503 | -99.9% |
| Financial charges | 65/66B | €1,427 | €487 | -€940 | -65.9% |
| Recurring financial charges | 65 | €1,427 | €487 | -€940 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,940 | €6,693 | +€22,633 | |
| Income taxes | 67/77 | €51 | - | -€51 | |
| Profit (loss) for the period | 9904 | -€15,991 | €6,693 | +€22,684 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,991 | €6,693 | +€22,684 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.