PVA 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.
PVA BATI
Largest movements
- Receivables within one year +€2,546
up €2,546 (+2.3%), from €113,145 to €115,691
of which Other amounts receivable: +€3,857
- Cash -€1,672
down €1,672 (-14.4%), from €11,610 to €9,938
mainly Tax, wage and social debts (-€31,118) and Net result for the year (-€3,773)
- Trade debts +€33,266
up €33,266 (+11,787%), from €282 to €33,548
- Tax, wage and social debts -€31,118
down €31,118 (-100%), from €31,118 to €0
- Profit (loss) carried forward -€3,773
down €3,773 (-4.0%), from €93,355 to €89,582
- Contributions +€2,500
new in 2025: €2,500
- Gross operating margin -€130,702
down €130,702, from €124,907 to -€5,796
- Taxes -€28,262
down €28,262 (-90.8%), from €31,118 to €2,856
- Financial income +€5,793
new in 2025: €5,793
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 | €124,755 | €125,630 | +€874 | +0.7% |
| Current assets | 29/58 | €124,755 | €125,630 | +€874 | +0.7% |
| Amounts receivable within one year | 40/41 | €113,145 | €115,691 | +€2,546 | +2.3% |
| Trade receivables | 40 | €12,816 | €11,505 | -€1,311 | -10.2% |
| Other amounts receivable | 41 | €100,329 | €104,186 | +€3,857 | +3.8% |
| Cash at bank and in hand | 54/58 | €11,610 | €9,938 | -€1,672 | -14.4% |
| Total equity and liabilities | 10/49 | €124,755 | €125,630 | +€874 | +0.7% |
| Equity | 10/15 | €93,355 | €92,082 | -€1,273 | -1.4% |
| Contributions | 10/11 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €93,355 | €89,582 | -€3,773 | -4.0% |
| Amounts payable | 17/49 | €31,401 | €33,548 | +€2,147 | +6.8% |
| Amounts payable within one year | 42/48 | €31,401 | €33,548 | +€2,147 | +6.8% |
| Trade debts | 44 | €282 | €33,548 | +€33,266 | +11,787% |
| Suppliers | 440/4 | €282 | €33,548 | +€33,266 | +11,787% |
| Taxes, remuneration and social security | 45 | €31,118 | €0 | -€31,118 | -100% |
| Taxes | 450/3 | €31,118 | €0 | -€31,118 | -100% |
| Other operating charges | 640/8 | €415 | €702 | +€287 | +69.1% |
| Gross operating margin | 9900 | €124,907 | -€5,796 | -€130,702 | |
| Operating profit (loss) | 9901 | €124,491 | -€6,498 | -€130,989 | |
| Financial income | 75/76B | - | €5,793 | +€5,793 | |
| Recurring financial income | 75 | - | €5,793 | +€5,793 | |
| Financial charges | 65/66B | €18 | €213 | +€194 | +1,071% |
| Recurring financial charges | 65 | €18 | €213 | +€194 | +1,071% |
| Profit (loss) for the period before taxes | 9903 | €124,473 | -€917 | -€125,390 | |
| Income taxes | 67/77 | €31,118 | €2,856 | -€28,262 | -90.8% |
| Profit (loss) for the period | 9904 | €93,355 | -€3,773 | -€97,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,355 | -€3,773 | -€97,128 |
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.