MDA 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.
MDA BATI
Largest movements
- Tangible fixed assets -€25,492
down €25,492 (-76.9%), from €33,142 to €7,650
of which Furniture and vehicles: -€24,749
- Receivables within one year -€11,675
down €11,675 (-44.5%), from €26,229 to €14,554
of which Trade receivables: -€8,043
- Deferred charges and accrued income +€8,021
up €8,021 (+679%), from €1,181 to €9,203
- Stocks and contracts -€1,000
no longer reported in 2025 (was €1,000)
- Profit (loss) carried forward -€33,211
down €33,211 (-1,787%), from -€1,858 to -€35,069
- Debts after one year -€8,128
down €8,128 (-29.7%), from €27,392 to €19,264
- Advances received +€5,247
new in 2025: €5,247
- Tax, wage and social debts +€4,339
up €4,339 (+68.0%), from €6,384 to €10,723
- Short-term financial debts +€3,612
up €3,612 (+282%), from €1,282 to €4,893
- Gross operating margin -€25,341
down €25,341 (-98.8%), from €25,647 to €305
- Staff costs +€15,908
up €15,908 (+5,692%), from €279 to €16,188
- Depreciation -€8,536
down €8,536 (-42.1%), from €20,259 to €11,722
- Taxes -€1,530
down €1,530 (-74.0%), from €2,068 to €538
- Other operating charges +€952
up €952 (+147%), from €648 to €1,600
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,552 | €31,611 | -€29,941 | -48.6% |
| Fixed assets | 21/28 | €33,142 | €7,855 | -€25,287 | -76.3% |
| Tangible fixed assets | 22/27 | €33,142 | €7,650 | -€25,492 | -76.9% |
| Plant, machinery and equipment | 23 | €2,636 | €1,892 | -€744 | -28.2% |
| Furniture and vehicles | 24 | €30,506 | €5,758 | -€24,749 | -81.1% |
| Financial fixed assets | 28 | - | €205 | +€205 | |
| Current assets | 29/58 | €28,410 | €23,756 | -€4,654 | -16.4% |
| Stocks and contracts in progress | 3 | €1,000 | - | -€1,000 | |
| Contracts in progress | 37 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €26,229 | €14,554 | -€11,675 | -44.5% |
| Trade receivables | 40 | €8,543 | €500 | -€8,043 | -94.1% |
| Other amounts receivable | 41 | €17,685 | €14,054 | -€3,632 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,181 | €9,203 | +€8,021 | +679% |
| Total equity and liabilities | 10/49 | €61,552 | €31,611 | -€29,941 | -48.6% |
| Equity | 10/15 | €1,142 | -€32,069 | -€33,211 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,858 | -€35,069 | -€33,211 | -1,787% |
| Amounts payable | 17/49 | €60,410 | €63,680 | +€3,270 | +5.4% |
| Amounts payable after more than one year | 17 | €27,392 | €19,264 | -€8,128 | -29.7% |
| Financial debts | 170/4 | €27,392 | €19,264 | -€8,128 | -29.7% |
| Amounts payable within one year | 42/48 | €33,018 | €44,416 | +€11,398 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €11,558 | €11,558 | = | 0.0% |
| Financial debts | 43 | €1,282 | €4,893 | +€3,612 | +282% |
| Credit institutions | 430/8 | €1,282 | €4,893 | +€3,612 | +282% |
| Trade debts | 44 | €13,794 | €11,994 | -€1,800 | -13.1% |
| Suppliers | 440/4 | €13,794 | €11,994 | -€1,800 | -13.1% |
| Advances received on contracts in progress | 46 | - | €5,247 | +€5,247 | |
| Taxes, remuneration and social security | 45 | €6,384 | €10,723 | +€4,339 | +68.0% |
| Taxes | 450/3 | €6,384 | €10,723 | +€4,339 | +68.0% |
| Non-recurring operating income | 76A | - | €1,755 | +€1,755 | |
| Remuneration, social security and pensions | 62 | €279 | €16,188 | +€15,908 | +5,692% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,259 | €11,722 | -€8,536 | -42.1% |
| Other operating charges | 640/8 | €648 | €1,600 | +€952 | +147% |
| Gross operating margin | 9900 | €25,647 | €305 | -€25,341 | -98.8% |
| Operating profit (loss) | 9901 | €4,461 | -€29,204 | -€33,665 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +159% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +159% |
| Financial charges | 65/66B | €3,473 | €3,473 | -€0 | 0.0% |
| Recurring financial charges | 65 | €3,473 | €3,473 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €989 | -€32,673 | -€33,662 | |
| Income taxes | 67/77 | €2,068 | €538 | -€1,530 | -74.0% |
| Profit (loss) for the period | 9904 | -€1,080 | -€33,211 | -€32,131 | -2,976% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,080 | -€33,211 | -€32,131 | -2,976% |
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 14 October 2026 via checked.be.