P & P 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.
P & P BATI
Largest movements
- Receivables within one year -€21,302
down €21,302 (-41.6%), from €51,217 to €29,915
of which Trade receivables: -€22,532
- Cash +€15,297
up €15,297 (+101%), from €15,072 to €30,369
mainly Receivables within one year (+€21,302) and Deferred charges and accrued income (+€3,339)
- Deferred charges and accrued income -€3,339
down €3,339 (-45.6%), from €7,315 to €3,976
- Trade debts -€4,456
down €4,456 (-15.6%), from €28,570 to €24,114
- Tax, wage and social debts -€2,853
down €2,853 (-35.1%), from €8,126 to €5,273
- Other debts -€1,619
down €1,619 (-74.2%), from €2,180 to €562
- Gross operating margin -€2,973
down €2,973 (-38.9%), from €7,639 to €4,666
- Taxes -€1,489
down €1,489 (-45.8%), from €3,251 to €1,762
- Other operating charges -€1,077
down €1,077 (-31.0%), from €3,472 to €2,395
- Financial charges +€78
up €78 (+9.5%), from €816 to €894
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,018 | €64,358 | -€9,660 | -13.1% |
| Fixed assets | 21/28 | €414 | €97 | -€316 | -76.5% |
| Tangible fixed assets | 22/27 | €364 | €47 | -€316 | -87.0% |
| Plant, machinery and equipment | 23 | €364 | €47 | -€316 | -87.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €73,604 | €64,261 | -€9,344 | -12.7% |
| Amounts receivable within one year | 40/41 | €51,217 | €29,915 | -€21,302 | -41.6% |
| Trade receivables | 40 | €49,495 | €26,963 | -€22,532 | -45.5% |
| Other amounts receivable | 41 | €1,723 | €2,953 | +€1,230 | +71.4% |
| Cash at bank and in hand | 54/58 | €15,072 | €30,369 | +€15,297 | +101% |
| Deferred charges and accrued income | 490/1 | €7,315 | €3,976 | -€3,339 | -45.6% |
| Total equity and liabilities | 10/49 | €74,018 | €64,358 | -€9,660 | -13.1% |
| Equity | 10/15 | €35,110 | €34,409 | -€701 | -2.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €5,026 | €5,026 | = | 0.0% |
| Distributable reserves | 133 | €5,026 | €5,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,082 | €29,382 | -€701 | -2.3% |
| Amounts payable | 17/49 | €38,909 | €29,949 | -€8,960 | -23.0% |
| Amounts payable within one year | 42/48 | €38,877 | €29,949 | -€8,928 | -23.0% |
| Trade debts | 44 | €28,570 | €24,114 | -€4,456 | -15.6% |
| Suppliers | 440/4 | €28,570 | €24,114 | -€4,456 | -15.6% |
| Taxes, remuneration and social security | 45 | €8,126 | €5,273 | -€2,853 | -35.1% |
| Taxes | 450/3 | €8,126 | €5,273 | -€2,853 | -35.1% |
| Other amounts payable | 47/48 | €2,180 | €562 | -€1,619 | -74.2% |
| Accrued charges and deferred income | 492/3 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €316 | -€15 | -4.6% |
| Other operating charges | 640/8 | €3,472 | €2,395 | -€1,077 | -31.0% |
| Gross operating margin | 9900 | €7,639 | €4,666 | -€2,973 | -38.9% |
| Operating profit (loss) | 9901 | €3,836 | €1,955 | -€1,880 | -49.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €816 | €894 | +€78 | +9.5% |
| Recurring financial charges | 65 | €816 | €894 | +€78 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €3,020 | €1,062 | -€1,959 | -64.8% |
| Income taxes | 67/77 | €3,251 | €1,762 | -€1,489 | -45.8% |
| Profit (loss) for the period | 9904 | -€231 | -€701 | -€470 | -203% |
| Profit (loss) for the period to be appropriated | 9905 | -€231 | -€701 | -€470 | -203% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.