MBS 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.
MBS BATI
Largest movements
- Receivables within one year -€52,572
down €52,572 (-16.1%), from €326,819 to €274,247
of which Trade receivables: -€49,377
- Cash -€20,139
down €20,139 (-86.7%), from €23,225 to €3,086
mainly Trade debts (-€88,569) and Advances received (-€43,358)
- Tangible fixed assets -€19,493
down €19,493 (-71.8%), from €27,142 to €7,649
of which Furniture and vehicles: -€18,661
- Financial fixed assets +€4,875
new in 2023: €4,875
- Trade debts -€88,569
down €88,569 (-47.0%), from €188,453 to €99,884
- Advances received -€43,358
no longer reported in 2023 (was €43,358)
- Other debts +€20,000
new in 2023: €20,000
- Debts after one year +€8,059
up €8,059 (+18.7%), from €43,046 to €51,104
- Current portion of long-term debt +€5,292
up €5,292 (+39.4%), from €13,429 to €18,721
- Other operating charges -€11,459
down €11,459 (-93.7%), from €12,232 to €773
- Financial income +€5,983
new in 2023: €5,983
- Taxes +€5,120
up €5,120 (+80.9%), from €6,326 to €11,446
- Financial charges +€2,289
up €2,289 (+68.0%), from €3,366 to €5,654
- Staff costs -€668
no longer reported in 2023 (was €668)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,187 | €289,857 | -€87,330 | -23.2% |
| Fixed assets | 21/28 | €27,142 | €12,524 | -€14,618 | -53.9% |
| Tangible fixed assets | 22/27 | €27,142 | €7,649 | -€19,493 | -71.8% |
| Plant, machinery and equipment | 23 | €1,665 | €832 | -€832 | -50.0% |
| Furniture and vehicles | 24 | €25,477 | €6,817 | -€18,661 | -73.2% |
| Financial fixed assets | 28 | - | €4,875 | +€4,875 | |
| Current assets | 29/58 | €350,045 | €277,333 | -€72,712 | -20.8% |
| Amounts receivable within one year | 40/41 | €326,819 | €274,247 | -€52,572 | -16.1% |
| Trade receivables | 40 | €181,276 | €131,899 | -€49,377 | -27.2% |
| Other amounts receivable | 41 | €145,543 | €142,348 | -€3,195 | -2.2% |
| Cash at bank and in hand | 54/58 | €23,225 | €3,086 | -€20,139 | -86.7% |
| Total equity and liabilities | 10/49 | €377,187 | €289,857 | -€87,330 | -23.2% |
| Equity | 10/15 | €68,084 | €76,802 | +€8,717 | +12.8% |
| Contributions | 10/11 | €6,200 | €10,800 | +€4,600 | +74.2% |
| Capital | 10 | €6,200 | €10,800 | +€4,600 | +74.2% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €7,800 | -€4,600 | -37.1% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,024 | €64,142 | +€4,117 | +6.9% |
| Amounts payable | 17/49 | €309,103 | €213,055 | -€96,047 | -31.1% |
| Amounts payable after more than one year | 17 | €43,046 | €51,104 | +€8,059 | +18.7% |
| Financial debts | 170/4 | €43,046 | €51,104 | +€8,059 | +18.7% |
| Amounts payable within one year | 42/48 | €266,057 | €161,951 | -€104,106 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €13,429 | €18,721 | +€5,292 | +39.4% |
| Trade debts | 44 | €188,453 | €99,884 | -€88,569 | -47.0% |
| Suppliers | 440/4 | €188,453 | €99,884 | -€88,569 | -47.0% |
| Advances received on contracts in progress | 46 | €43,358 | - | -€43,358 | |
| Taxes, remuneration and social security | 45 | €20,818 | €23,346 | +€2,528 | +12.1% |
| Taxes | 450/3 | €20,818 | €23,346 | +€2,528 | +12.1% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €668 | - | -€668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,493 | €19,493 | +€0 | 0.0% |
| Other operating charges | 640/8 | €12,232 | €773 | -€11,459 | -93.7% |
| Gross operating margin | 9900 | €55,523 | €55,501 | -€21 | 0.0% |
| Operating profit (loss) | 9901 | €23,129 | €35,235 | +€12,106 | +52.3% |
| Financial income | 75/76B | - | €5,983 | +€5,983 | |
| Recurring financial income | 75 | - | €5,983 | +€5,983 | |
| Financial charges | 65/66B | €3,366 | €5,654 | +€2,289 | +68.0% |
| Recurring financial charges | 65 | €3,366 | €5,654 | +€2,289 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €19,763 | €35,563 | +€15,800 | +79.9% |
| Income taxes | 67/77 | €6,326 | €11,446 | +€5,120 | +80.9% |
| Profit (loss) for the period | 9904 | €13,437 | €24,117 | +€10,680 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,437 | €24,117 | +€10,680 | +79.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.