MOST 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.
MOST BATI
Largest movements
- Receivables within one year -€32,037
down €32,037 (-62.7%), from €51,065 to €19,028
of which Trade receivables: -€37,582
- Cash +€1,455
up €1,455 (+70.9%), from €2,052 to €3,506
mainly Receivables within one year (+€32,037) and Net result for the year (+€7,106)
- Advances received -€35,100
no longer reported in 2025 (was €35,100)
- Profit (loss) carried forward +€7,106
up €7,106 (+153%), from €4,639 to €11,746
- Trade debts -€3,580
down €3,580 (-91.8%), from €3,900 to €320
- Tax, wage and social debts +€963
new in 2025: €963
- Gross operating margin +€11,135
up €11,135 (+278%), from €3,999 to €15,135
- Staff costs +€6,770
up €6,770 (+9,921%), from €68 to €6,839
- Taxes +€963
new in 2025: €963
- Depreciation -€445
down €445 (-89.1%), from €500 to €55
- Other operating charges -€152
down €152 (-18.6%), from €815 to €663
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 | €53,331 | €22,721 | -€30,610 | -57.4% |
| Fixed assets | 21/28 | €215 | €160 | -€55 | -25.5% |
| Tangible fixed assets | 22/27 | €55 | - | -€55 | |
| Furniture and vehicles | 24 | €55 | - | -€55 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €53,117 | €22,561 | -€30,556 | -57.5% |
| Amounts receivable within one year | 40/41 | €51,065 | €19,028 | -€32,037 | -62.7% |
| Trade receivables | 40 | €40,750 | €3,168 | -€37,582 | -92.2% |
| Other amounts receivable | 41 | €10,315 | €15,860 | +€5,544 | +53.7% |
| Cash at bank and in hand | 54/58 | €2,052 | €3,506 | +€1,455 | +70.9% |
| Deferred charges and accrued income | 490/1 | - | €27 | +€27 | |
| Total equity and liabilities | 10/49 | €53,331 | €22,721 | -€30,610 | -57.4% |
| Equity | 10/15 | €14,331 | €21,438 | +€7,106 | +49.6% |
| Contributions | 10/11 | €8,970 | €8,970 | = | 0.0% |
| Reserves | 13 | €722 | €722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €722 | €722 | = | 0.0% |
| Reserves not available under the articles | 1311 | €722 | €722 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,639 | €11,746 | +€7,106 | +153% |
| Amounts payable | 17/49 | €39,000 | €1,283 | -€37,717 | -96.7% |
| Amounts payable within one year | 42/48 | €39,000 | €1,283 | -€37,717 | -96.7% |
| Trade debts | 44 | €3,900 | €320 | -€3,580 | -91.8% |
| Suppliers | 440/4 | €3,900 | €320 | -€3,580 | -91.8% |
| Advances received on contracts in progress | 46 | €35,100 | - | -€35,100 | |
| Taxes, remuneration and social security | 45 | - | €963 | +€963 | |
| Taxes | 450/3 | - | €963 | +€963 | |
| Remuneration, social security and pensions | 62 | €68 | €6,839 | +€6,770 | +9,921% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €55 | -€445 | -89.1% |
| Other operating charges | 640/8 | €815 | €663 | -€152 | -18.6% |
| Gross operating margin | 9900 | €3,999 | €15,135 | +€11,135 | +278% |
| Operating profit (loss) | 9901 | €2,616 | €7,578 | +€4,962 | +190% |
| Financial income | 75/76B | €483 | €537 | +€54 | +11.1% |
| Recurring financial income | 75 | €483 | €537 | +€54 | +11.1% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.1% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €3,054 | €8,070 | +€5,016 | +164% |
| Income taxes | 67/77 | - | €963 | +€963 | |
| Profit (loss) for the period | 9904 | €3,054 | €7,106 | +€4,052 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €3,054 | €7,106 | +€4,052 | +133% |
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 23 October 2026 via checked.be.