KZ 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.
KZ BATI
Largest movements
- Receivables within one year -€14,721
down €14,721 (-89.4%), from €16,463 to €1,742
of which Trade receivables: -€13,300
- Tangible fixed assets +€4,296
up €4,296 (+19.6%), from €21,891 to €26,187
of which Plant, machinery and equipment: +€5,355
- Cash -€1,617
down €1,617 (-79.4%), from €2,037 to €420
mainly Investment in fixed assets (net) (-€21,129) and Net result for the year (-€10,517)
- Financial fixed assets +€700
new in 2025: €700
- Deferred charges and accrued income +€696
up €696 (+108%), from €642 to €1,339
- Profit (loss) carried forward -€10,517
down €10,517, from €7,072 to -€3,445
- Other debts +€6,739
up €6,739 (+294%), from €2,294 to €9,033
- Tax, wage and social debts -€6,430
down €6,430 (-72.0%), from €8,930 to €2,500
of which Taxes: -€6,430
- Trade debts -€438
no longer reported in 2025 (was €438)
- Gross operating margin -€28,078
down €28,078 (-80.5%), from €34,873 to €6,796
- Taxes -€6,464
down €6,464 (-99.9%), from €6,470 to €6
- Depreciation +€6,330
up €6,330 (+64.6%), from €9,804 to €16,133
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 | €41,034 | €30,388 | -€10,646 | -25.9% |
| Fixed assets | 21/28 | €21,891 | €26,887 | +€4,996 | +22.8% |
| Tangible fixed assets | 22/27 | €21,891 | €26,187 | +€4,296 | +19.6% |
| Plant, machinery and equipment | 23 | €8,056 | €13,410 | +€5,355 | +66.5% |
| Furniture and vehicles | 24 | €13,835 | €12,776 | -€1,059 | -7.7% |
| Financial fixed assets | 28 | - | €700 | +€700 | |
| Current assets | 29/58 | €19,143 | €3,501 | -€15,641 | -81.7% |
| Amounts receivable within one year | 40/41 | €16,463 | €1,742 | -€14,721 | -89.4% |
| Trade receivables | 40 | €14,321 | €1,021 | -€13,300 | -92.9% |
| Other amounts receivable | 41 | €2,142 | €721 | -€1,421 | -66.3% |
| Cash at bank and in hand | 54/58 | €2,037 | €420 | -€1,617 | -79.4% |
| Deferred charges and accrued income | 490/1 | €642 | €1,339 | +€696 | +108% |
| Total equity and liabilities | 10/49 | €41,034 | €30,388 | -€10,646 | -25.9% |
| Equity | 10/15 | €29,372 | €18,855 | -€10,517 | -35.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,300 | €17,300 | = | 0.0% |
| Distributable reserves | 133 | €17,300 | €17,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,072 | -€3,445 | -€10,517 | |
| Amounts payable | 17/49 | €11,662 | €11,533 | -€129 | -1.1% |
| Amounts payable within one year | 42/48 | €11,662 | €11,533 | -€129 | -1.1% |
| Trade debts | 44 | €438 | - | -€438 | |
| Suppliers | 440/4 | €438 | - | -€438 | |
| Taxes, remuneration and social security | 45 | €8,930 | €2,500 | -€6,430 | -72.0% |
| Taxes | 450/3 | €6,430 | - | -€6,430 | |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,294 | €9,033 | +€6,739 | +294% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,804 | €16,133 | +€6,330 | +64.6% |
| Other operating charges | 640/8 | €955 | €955 | -€0 | 0.0% |
| Gross operating margin | 9900 | €34,873 | €6,796 | -€28,078 | -80.5% |
| Operating profit (loss) | 9901 | €24,115 | -€10,292 | -€34,407 | |
| Financial income | 75/76B | €1 | €43 | +€42 | +4,230% |
| Recurring financial income | 75 | €1 | €43 | +€42 | +4,230% |
| Financial charges | 65/66B | €310 | €262 | -€48 | -15.6% |
| Recurring financial charges | 65 | €310 | €262 | -€48 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €23,806 | -€10,511 | -€34,317 | |
| Income taxes | 67/77 | €6,470 | €6 | -€6,464 | -99.9% |
| Profit (loss) for the period | 9904 | €17,335 | -€10,517 | -€27,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,335 | -€10,517 | -€27,852 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.