KOL-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.
KOL-BATI
Largest movements
- Receivables within one year +€45,485
up €45,485 (+22.0%), from €206,729 to €252,214
- Current investments -€15,664
down €15,664 (-35.1%), from €44,597 to €28,933
- Accrued charges and deferred income +€42,299
new in 2025: €42,299
- Trade debts -€11,192
down €11,192 (-13.5%), from €82,998 to €71,806
- Profit (loss) carried forward +€9,482
up €9,482 (+19.9%), from €47,682 to €57,164
- Other debts -€7,247
down €7,247 (-8.2%), from €88,770 to €81,522
- Tax, wage and social debts -€3,508
down €3,508 (-28.8%), from €12,173 to €8,665
- Gross operating margin -€6,936
down €6,936 (-33.4%), from €20,742 to €13,806
- Other operating charges -€4,404
down €4,404 (-80.4%), from €5,480 to €1,077
- Taxes -€1,370
down €1,370 (-30.6%), from €4,477 to €3,106
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 | €258,364 | €288,198 | +€29,834 | +11.5% |
| Fixed assets | 21/28 | €240 | €240 | = | 0.0% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €258,124 | €287,958 | +€29,834 | +11.6% |
| Amounts receivable within one year | 40/41 | €206,729 | €252,214 | +€45,485 | +22.0% |
| Trade receivables | 40 | €206,729 | €252,214 | +€45,485 | +22.0% |
| Current investments | 50/53 | €44,597 | €28,933 | -€15,664 | -35.1% |
| Cash at bank and in hand | 54/58 | €6,798 | €6,810 | +€12 | +0.2% |
| Total equity and liabilities | 10/49 | €258,364 | €288,198 | +€29,834 | +11.5% |
| Equity | 10/15 | €55,742 | €65,224 | +€9,482 | +17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €47,682 | €57,164 | +€9,482 | +19.9% |
| Amounts payable | 17/49 | €202,622 | €222,974 | +€20,352 | +10.0% |
| Amounts payable within one year | 42/48 | €202,622 | €180,674 | -€21,947 | -10.8% |
| Trade debts | 44 | €82,998 | €71,806 | -€11,192 | -13.5% |
| Suppliers | 440/4 | €82,998 | €71,806 | -€11,192 | -13.5% |
| Advances received on contracts in progress | 46 | €18,682 | €18,682 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,173 | €8,665 | -€3,508 | -28.8% |
| Taxes | 450/3 | €12,173 | €8,665 | -€3,508 | -28.8% |
| Other amounts payable | 47/48 | €88,770 | €81,522 | -€7,247 | -8.2% |
| Accrued charges and deferred income | 492/3 | - | €42,299 | +€42,299 | |
| Other operating charges | 640/8 | €5,480 | €1,077 | -€4,404 | -80.4% |
| Gross operating margin | 9900 | €20,742 | €13,806 | -€6,936 | -33.4% |
| Operating profit (loss) | 9901 | €15,262 | €12,729 | -€2,533 | -16.6% |
| Financial income | 75/76B | €9 | €12 | +€3 | +33.2% |
| Recurring financial income | 75 | €9 | €12 | +€3 | +33.2% |
| Financial charges | 65/66B | €222 | €153 | -€69 | -30.9% |
| Recurring financial charges | 65 | €222 | €153 | -€69 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €15,049 | €12,588 | -€2,461 | -16.4% |
| Income taxes | 67/77 | €4,477 | €3,106 | -€1,370 | -30.6% |
| Profit (loss) for the period | 9904 | €10,573 | €9,482 | -€1,091 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,573 | €9,482 | -€1,091 | -10.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.