ON 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.
ON BATI
Largest movements
- Cash -€3,888
down €3,888 (-8.0%), from €48,659 to €44,771
mainly Investment in fixed assets (net) (-€6,000) and Trade debts (-€4,514)
- Tangible fixed assets +€3,379
up €3,379 (+320%), from €1,055 to €4,434
of which Furniture and vehicles: +€4,077
- Receivables within one year -€1,371
down €1,371 (-21.4%), from €6,412 to €5,041
of which Other amounts receivable: -€1,071
- Trade debts -€4,514
down €4,514 (-74.7%), from €6,043 to €1,528
- Other debts +€3,425
up €3,425 (+552%), from €621 to €4,046
- Purchases and services +€23,726
up €23,726 (+20.0%), from €118,367 to €142,093
- Turnover +€15,802
up €15,802 (+12.1%), from €130,127 to €145,929
- Gross operating margin -€7,924
down €7,924 (-67.4%), from €11,761 to €3,837
- Other operating charges -€1,731
down €1,731 (-69.2%), from €2,502 to €771
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 | €56,793 | €54,813 | -€1,980 | -3.5% |
| Fixed assets | 21/28 | €1,055 | €4,434 | +€3,379 | +320% |
| Tangible fixed assets | 22/27 | €1,055 | €4,434 | +€3,379 | +320% |
| Plant, machinery and equipment | 23 | €1,055 | €358 | -€697 | -66.1% |
| Furniture and vehicles | 24 | - | €4,077 | +€4,077 | |
| Current assets | 29/58 | €55,738 | €50,378 | -€5,360 | -9.6% |
| Amounts receivable within one year | 40/41 | €6,412 | €5,041 | -€1,371 | -21.4% |
| Trade receivables | 40 | €2,100 | €1,800 | -€300 | -14.3% |
| Other amounts receivable | 41 | €4,312 | €3,241 | -€1,071 | -24.8% |
| Cash at bank and in hand | 54/58 | €48,659 | €44,771 | -€3,888 | -8.0% |
| Deferred charges and accrued income | 490/1 | €667 | €566 | -€101 | -15.2% |
| Total equity and liabilities | 10/49 | €56,793 | €54,813 | -€1,980 | -3.5% |
| Equity | 10/15 | €49,630 | €49,239 | -€391 | -0.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,570 | €41,179 | -€391 | -0.9% |
| Amounts payable | 17/49 | €7,163 | €5,574 | -€1,589 | -22.2% |
| Amounts payable within one year | 42/48 | €7,163 | €5,574 | -€1,589 | -22.2% |
| Trade debts | 44 | €6,043 | €1,528 | -€4,514 | -74.7% |
| Suppliers | 440/4 | €6,043 | €1,528 | -€4,514 | -74.7% |
| Advances received on contracts in progress | 46 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €621 | €4,046 | +€3,425 | +552% |
| Turnover | 70 | €130,127 | €145,929 | +€15,802 | +12.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €118,367 | €142,093 | +€23,726 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,221 | €2,621 | -€600 | -18.6% |
| Other operating charges | 640/8 | €2,502 | €771 | -€1,731 | -69.2% |
| Gross operating margin | 9900 | €11,761 | €3,837 | -€7,924 | -67.4% |
| Operating profit (loss) | 9901 | €6,038 | €445 | -€5,593 | -92.6% |
| Financial income | 75/76B | €238 | €103 | -€135 | -56.7% |
| Recurring financial income | 75 | €238 | €103 | -€135 | -56.7% |
| Financial charges | 65/66B | €182 | €186 | +€4 | +2.4% |
| Recurring financial charges | 65 | €182 | €186 | +€4 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €6,094 | €362 | -€5,732 | -94.1% |
| Income taxes | 67/77 | - | €753 | +€753 | |
| Profit (loss) for the period | 9904 | €6,094 | -€391 | -€6,485 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,094 | -€391 | -€6,485 |
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.