VK 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.
VK Bati
Largest movements
- Deferred charges and accrued income +€8,184
new in 2025: €8,184
- Cash -€5,698
down €5,698 (-55.3%), from €10,312 to €4,614
mainly Deferred charges and accrued income (-€8,184) and Current portion of long-term debt (-€3,050)
- Tangible fixed assets -€5,119
down €5,119 (-30.8%), from €16,645 to €11,526
of which Furniture and vehicles: -€2,584
- Receivables within one year -€4,005
down €4,005 (-33.9%), from €11,813 to €7,809
of which Other amounts receivable: -€2,609
- Current portion of long-term debt -€3,050
no longer reported in 2025 (was €3,050)
- Advances received -€2,470
no longer reported in 2025 (was €2,470)
- Trade debts -€2,170
down €2,170 (-56.0%), from €3,877 to €1,708
- Debts after one year -€2,147
no longer reported in 2025 (was €2,147)
- Accrued charges and deferred income +€1,547
new in 2025: €1,547
- Staff costs +€20,756
up €20,756 (+43.7%), from €47,525 to €68,281
- Taxes -€5,855
down €5,855 (-84.3%), from €6,946 to €1,091
- Depreciation -€4,942
down €4,942 (-43.5%), from €11,374 to €6,431
- Gross operating margin +€3,889
up €3,889 (+5.4%), from €72,390 to €76,279
- Other operating charges -€3,346
down €3,346 (-84.2%), from €3,974 to €628
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.
Cash bridge derived
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 | €38,770 | €32,133 | -€6,638 | -17.1% |
| Fixed assets | 21/28 | €16,645 | €11,526 | -€5,119 | -30.8% |
| Tangible fixed assets | 22/27 | €16,645 | €11,526 | -€5,119 | -30.8% |
| Plant, machinery and equipment | 23 | €10,172 | €7,637 | -€2,535 | -24.9% |
| Furniture and vehicles | 24 | €6,473 | €3,889 | -€2,584 | -39.9% |
| Current assets | 29/58 | €22,125 | €20,607 | -€1,519 | -6.9% |
| Amounts receivable within one year | 40/41 | €11,813 | €7,809 | -€4,005 | -33.9% |
| Trade receivables | 40 | €6,250 | €4,854 | -€1,396 | -22.3% |
| Other amounts receivable | 41 | €5,563 | €2,954 | -€2,609 | -46.9% |
| Cash at bank and in hand | 54/58 | €10,312 | €4,614 | -€5,698 | -55.3% |
| Deferred charges and accrued income | 490/1 | - | €8,184 | +€8,184 | |
| Total equity and liabilities | 10/49 | €38,770 | €32,133 | -€6,638 | -17.1% |
| Equity | 10/15 | €10,185 | €10,539 | +€354 | +3.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,185 | €7,539 | +€354 | +4.9% |
| Amounts payable | 17/49 | €28,585 | €21,593 | -€6,992 | -24.5% |
| Amounts payable after more than one year | 17 | €2,147 | - | -€2,147 | |
| Financial debts | 170/4 | €2,147 | - | -€2,147 | |
| Amounts payable within one year | 42/48 | €26,439 | €20,047 | -€6,392 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €3,050 | - | -€3,050 | |
| Trade debts | 44 | €3,877 | €1,708 | -€2,170 | -56.0% |
| Suppliers | 440/4 | €3,877 | €1,708 | -€2,170 | -56.0% |
| Advances received on contracts in progress | 46 | €2,470 | - | -€2,470 | |
| Taxes, remuneration and social security | 45 | €17,042 | €18,339 | +€1,297 | +7.6% |
| Taxes | 450/3 | €8,549 | €8,147 | -€402 | -4.7% |
| Remuneration and social security | 454/9 | €8,493 | €10,192 | +€1,699 | +20.0% |
| Accrued charges and deferred income | 492/3 | - | €1,547 | +€1,547 | |
| Remuneration, social security and pensions | 62 | €47,525 | €68,281 | +€20,756 | +43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,374 | €6,431 | -€4,942 | -43.5% |
| Other operating charges | 640/8 | €3,974 | €628 | -€3,346 | -84.2% |
| Gross operating margin | 9900 | €72,390 | €76,279 | +€3,889 | +5.4% |
| Operating profit (loss) | 9901 | €9,517 | €938 | -€8,578 | -90.1% |
| Financial income | 75/76B | €324 | €652 | +€328 | +101.1% |
| Recurring financial income | 75 | €324 | €652 | +€328 | +101.1% |
| Financial charges | 65/66B | €578 | €145 | -€433 | -74.9% |
| Recurring financial charges | 65 | €578 | €145 | -€433 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €9,263 | €1,445 | -€7,818 | -84.4% |
| Income taxes | 67/77 | €6,946 | €1,091 | -€5,855 | -84.3% |
| Profit (loss) for the period | 9904 | €2,317 | €354 | -€1,963 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,317 | €354 | -€1,963 | -84.7% |
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 10 October 2026 via checked.be.