RJ 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.
RJ BATI
Largest movements
- Tangible fixed assets +€24,836
up €24,836 (+32.1%), from €77,353 to €102,189
of which Plant, machinery and equipment: +€25,868
- Cash +€16,234
up €16,234 (+1,177%), from €1,380 to €17,614
mainly Other debts (+€36,814) and Depreciation (+€22,414)
- Receivables within one year +€12,381
up €12,381 (+14.3%), from €86,736 to €99,117
of which Trade receivables: +€6,716
- Other debts +€36,814
up €36,814 (+163%), from €22,531 to €59,346
- Debts after one year +€15,841
up €15,841 (+52.3%), from €30,260 to €46,101
- Current portion of long-term debt +€8,943
up €8,943 (+204%), from €4,383 to €13,326
- Trade debts -€8,879
down €8,879 (-60.1%), from €14,764 to €5,885
- Profit (loss) carried forward +€4,623
up €4,623 (+6.1%), from €75,695 to €80,318
- Staff costs +€21,530
up €21,530 (+24.6%), from €87,590 to €109,120
- Gross operating margin +€14,245
up €14,245 (+10.7%), from €132,664 to €146,909
- Other operating charges -€5,815
down €5,815 (-71.4%), from €8,148 to €2,332
- Financial charges +€2,921
up €2,921 (+144%), from €2,032 to €4,953
- Depreciation +€2,907
up €2,907 (+14.9%), from €19,507 to €22,414
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 | €166,489 | €220,464 | +€53,975 | +32.4% |
| Fixed assets | 21/28 | €77,353 | €102,189 | +€24,836 | +32.1% |
| Tangible fixed assets | 22/27 | €77,353 | €102,189 | +€24,836 | +32.1% |
| Land and buildings | 22 | €35,000 | €35,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,572 | €28,441 | +€25,868 | +1,006% |
| Furniture and vehicles | 24 | €39,781 | €38,748 | -€1,033 | -2.6% |
| Current assets | 29/58 | €89,136 | €118,275 | +€29,140 | +32.7% |
| Amounts receivable within one year | 40/41 | €86,736 | €99,117 | +€12,381 | +14.3% |
| Trade receivables | 40 | €77,313 | €84,029 | +€6,716 | +8.7% |
| Other amounts receivable | 41 | €9,423 | €15,088 | +€5,665 | +60.1% |
| Cash at bank and in hand | 54/58 | €1,380 | €17,614 | +€16,234 | +1,177% |
| Deferred charges and accrued income | 490/1 | €1,020 | €1,545 | +€525 | +51.5% |
| Total equity and liabilities | 10/49 | €166,489 | €220,464 | +€53,975 | +32.4% |
| Equity | 10/15 | €85,695 | €90,318 | +€4,623 | +5.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,695 | €80,318 | +€4,623 | +6.1% |
| Amounts payable | 17/49 | €80,793 | €130,145 | +€49,352 | +61.1% |
| Amounts payable after more than one year | 17 | €30,260 | €46,101 | +€15,841 | +52.3% |
| Financial debts | 170/4 | €30,260 | €46,101 | +€15,841 | +52.3% |
| Amounts payable within one year | 42/48 | €50,533 | €84,045 | +€33,511 | +66.3% |
| Current portion of amounts payable after more than one year | 42 | €4,383 | €13,326 | +€8,943 | +204% |
| Trade debts | 44 | €14,764 | €5,885 | -€8,879 | -60.1% |
| Suppliers | 440/4 | €14,764 | €5,885 | -€8,879 | -60.1% |
| Taxes, remuneration and social security | 45 | €8,855 | €5,488 | -€3,367 | -38.0% |
| Taxes | 450/3 | €5,174 | €3,467 | -€1,707 | -33.0% |
| Remuneration and social security | 454/9 | €3,680 | €2,021 | -€1,659 | -45.1% |
| Other amounts payable | 47/48 | €22,531 | €59,346 | +€36,814 | +163% |
| Remuneration, social security and pensions | 62 | €87,590 | €109,120 | +€21,530 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,507 | €22,414 | +€2,907 | +14.9% |
| Other operating charges | 640/8 | €8,148 | €2,332 | -€5,815 | -71.4% |
| Non-recurring operating charges | 66A | €2,857 | - | -€2,857 | |
| Gross operating margin | 9900 | €132,664 | €146,909 | +€14,245 | +10.7% |
| Operating profit (loss) | 9901 | €14,563 | €13,043 | -€1,520 | -10.4% |
| Financial income | 75/76B | €20 | €0 | -€20 | -97.8% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -97.8% |
| Financial charges | 65/66B | €2,032 | €4,953 | +€2,921 | +144% |
| Recurring financial charges | 65 | €2,032 | €4,953 | +€2,921 | +144% |
| Profit (loss) for the period before taxes | 9903 | €12,551 | €8,091 | -€4,461 | -35.5% |
| Income taxes | 67/77 | €5,174 | €3,467 | -€1,707 | -33.0% |
| Profit (loss) for the period | 9904 | €7,377 | €4,623 | -€2,754 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,377 | €4,623 | -€2,754 | -37.3% |
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 28 October 2026 via checked.be.