LS 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.
LS BATI
Largest movements
- Tangible fixed assets -€5,669
down €5,669 (-23.0%), from €24,659 to €18,990
of which Furniture and vehicles: -€5,449
- Cash -€4,575
no longer reported in 2025 (was €4,575)
mainly Trade debts (-€4,267) and Receivables within one year (-€2,405)
- Receivables within one year +€2,405
up €2,405 (+24.5%), from €9,835 to €12,240
of which Other amounts receivable: +€1,305
- Trade debts -€4,267
down €4,267 (-77.0%), from €5,544 to €1,277
- Debts after one year -€2,303
down €2,303 (-12.4%), from €18,515 to €16,212
- Profit (loss) carried forward -€2,202
down €2,202 (-21.9%), from €10,073 to €7,871
- Short-term financial debts +€694
new in 2025: €694
- Depreciation +€3,311
up €3,311 (+140.4%), from €2,358 to €5,669
- Gross operating margin -€3,060
down €3,060 (-39.5%), from €7,752 to €4,692
- Taxes -€1,344
no longer reported in 2025 (was €1,344)
- Financial charges +€873
up €873 (+153.2%), from €570 to €1,443
- Financial income +€242
up €242 (+123.4%), from €196 to €438
of which Financial income: +€242
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.
Cash bridge derived
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 | €39,649 | €31,820 | -€7,829 | -19.7% |
| Fixed assets | 21/28 | €24,659 | €18,990 | -€5,669 | -23.0% |
| Tangible fixed assets | 22/27 | €24,659 | €18,990 | -€5,669 | -23.0% |
| Plant, machinery and equipment | 23 | €816 | €596 | -€220 | -27.0% |
| Furniture and vehicles | 24 | €23,843 | €18,394 | -€5,449 | -22.9% |
| Current assets | 29/58 | €14,990 | €12,830 | -€2,160 | -14.4% |
| Amounts receivable within one year | 40/41 | €9,835 | €12,240 | +€2,405 | +24.5% |
| Trade receivables | 40 | €5,872 | €6,972 | +€1,100 | +18.7% |
| Other amounts receivable | 41 | €3,962 | €5,267 | +€1,305 | +32.9% |
| Cash at bank and in hand | 54/58 | €4,575 | - | -€4,575 | |
| Deferred charges and accrued income | 490/1 | €580 | €591 | +€10 | +1.8% |
| Total equity and liabilities | 10/49 | €39,649 | €31,820 | -€7,829 | -19.7% |
| Equity | 10/15 | €13,073 | €10,871 | -€2,202 | -16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,073 | €7,871 | -€2,202 | -21.9% |
| Amounts payable | 17/49 | €26,576 | €20,949 | -€5,627 | -21.2% |
| Amounts payable after more than one year | 17 | €18,515 | €16,212 | -€2,303 | -12.4% |
| Financial debts | 170/4 | €18,515 | €16,212 | -€2,303 | -12.4% |
| Amounts payable within one year | 42/48 | €8,061 | €4,737 | -€3,324 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €2,173 | €2,303 | +€130 | +6.0% |
| Financial debts | 43 | - | €694 | +€694 | |
| Credit institutions | 430/8 | - | €694 | +€694 | |
| Trade debts | 44 | €5,544 | €1,277 | -€4,267 | -77.0% |
| Suppliers | 440/4 | €5,544 | €1,277 | -€4,267 | -77.0% |
| Taxes, remuneration and social security | 45 | €344 | €464 | +€120 | +34.7% |
| Taxes | 450/3 | €344 | €464 | +€120 | +34.7% |
| Non-recurring operating income | 76A | - | €565 | +€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,358 | €5,669 | +€3,311 | +140.4% |
| Other operating charges | 640/8 | €148 | €220 | +€72 | +48.8% |
| Non-recurring operating charges | 66A | €365 | - | -€365 | |
| Gross operating margin | 9900 | €7,752 | €4,692 | -€3,060 | -39.5% |
| Operating profit (loss) | 9901 | €4,882 | -€1,197 | -€6,079 | |
| Financial income | 75/76B | €196 | €438 | +€242 | +123.4% |
| Recurring financial income | 75 | €10 | €252 | +€242 | +2416.8% |
| Non-recurring financial income | 76B | €186 | €186 | = | 0.0% |
| Financial charges | 65/66B | €570 | €1,443 | +€873 | +153.2% |
| Recurring financial charges | 65 | €570 | €1,443 | +€873 | +153.2% |
| Profit (loss) for the period before taxes | 9903 | €4,508 | -€2,202 | -€6,710 | |
| Income taxes | 67/77 | €1,344 | - | -€1,344 | |
| Profit (loss) for the period | 9904 | €3,164 | -€2,202 | -€5,366 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,164 | -€2,202 | -€5,366 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.