M-BATIPRO: 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.
M-BATIPRO
Largest movements
- Receivables within one year +€72,633
up €72,633 (+286%), from €25,355 to €97,988
of which Trade receivables: +€58,573
- Cash +€50,505
up €50,505 (+1,382%), from €3,655 to €54,160
mainly Net result for the year (+€127,651) and Other debts (+€90,393)
- Tangible fixed assets +€4,245
up €4,245 (+9.8%), from €43,117 to €47,363
- Other debts +€90,393
up €90,393 (+736%), from €12,276 to €102,669
- Profit (loss) carried forward +€37,651
up €37,651, from -€1,495 to €36,156
- Trade debts -€23,004
down €23,004 (-66.3%), from €34,719 to €11,715
- Tax, wage and social debts +€22,343
up €22,343 (+273%), from €8,188 to €30,531
of which Taxes: +€19,609
- Gross operating margin +€209,448
up €209,448 (+143%), from €146,672 to €356,120
- Staff costs +€50,609
up €50,609 (+37.6%), from €134,450 to €185,060
- Taxes +€16,910
up €16,910 (+345%), from €4,902 to €21,812
- Other operating charges -€4,036
down €4,036 (-46.6%), from €8,657 to €4,621
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 | €72,288 | €199,671 | +€127,383 | +176% |
| Fixed assets | 21/28 | €43,277 | €47,523 | +€4,245 | +9.8% |
| Tangible fixed assets | 22/27 | €43,117 | €47,363 | +€4,245 | +9.8% |
| Furniture and vehicles | 24 | €43,117 | €47,363 | +€4,245 | +9.8% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €29,010 | €152,148 | +€123,138 | +424% |
| Amounts receivable within one year | 40/41 | €25,355 | €97,988 | +€72,633 | +286% |
| Trade receivables | 40 | €4,309 | €62,881 | +€58,573 | +1,359% |
| Other amounts receivable | 41 | €21,047 | €35,107 | +€14,060 | +66.8% |
| Cash at bank and in hand | 54/58 | €3,655 | €54,160 | +€50,505 | +1,382% |
| Total equity and liabilities | 10/49 | €72,288 | €199,671 | +€127,383 | +176% |
| Equity | 10/15 | €17,105 | €54,756 | +€37,651 | +220% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,495 | €36,156 | +€37,651 | |
| Amounts payable | 17/49 | €55,183 | €144,915 | +€89,732 | +163% |
| Amounts payable within one year | 42/48 | €55,183 | €144,915 | +€89,732 | +163% |
| Trade debts | 44 | €34,719 | €11,715 | -€23,004 | -66.3% |
| Suppliers | 440/4 | €34,719 | €11,715 | -€23,004 | -66.3% |
| Taxes, remuneration and social security | 45 | €8,188 | €30,531 | +€22,343 | +273% |
| Taxes | 450/3 | €845 | €20,454 | +€19,609 | +2,319% |
| Remuneration and social security | 454/9 | €7,342 | €10,077 | +€2,734 | +37.2% |
| Other amounts payable | 47/48 | €12,276 | €102,669 | +€90,393 | +736% |
| Remuneration, social security and pensions | 62 | €134,450 | €185,060 | +€50,609 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,871 | €16,505 | -€2,366 | -12.5% |
| Other operating charges | 640/8 | €8,657 | €4,621 | -€4,036 | -46.6% |
| Gross operating margin | 9900 | €146,672 | €356,120 | +€209,448 | +143% |
| Operating profit (loss) | 9901 | -€15,305 | €149,935 | +€165,240 | |
| Financial income | 75/76B | €1,000 | €4 | -€996 | -99.6% |
| Recurring financial income | 75 | €1,000 | €4 | -€996 | -99.6% |
| Non-recurring financial income | 76B | €1,000 | €4 | -€996 | -99.6% |
| Financial charges | 65/66B | €389 | €476 | +€87 | +22.5% |
| Recurring financial charges | 65 | €389 | €476 | +€87 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,694 | €149,463 | +€164,157 | |
| Income taxes | 67/77 | €4,902 | €21,812 | +€16,910 | +345% |
| Profit (loss) for the period | 9904 | -€19,596 | €127,651 | +€147,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,596 | €127,651 | +€147,247 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.