AV BATAILLE: 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.
AV BATAILLE
Largest movements
- Tangible fixed assets +€24,988
new in 2024: €24,988
of which Plant, machinery and equipment: +€15,292
- Receivables within one year +€11,049
up €11,049 (+325%), from €3,403 to €14,452
of which Trade receivables: +€10,716
- Cash +€2,054
up €2,054 (+632%), from €325 to €2,379
mainly Tax, wage and social debts (+€33,301) and Trade debts (+€19,864)
- Tax, wage and social debts +€33,301
new in 2024: €33,301
of which Remuneration and social security: +€20,364
- Debts after one year -€21,009
down €21,009 (-7.5%), from €279,386 to €258,377
- Trade debts +€19,864
up €19,864 (+158%), from €12,569 to €32,433
- Other debts +€5,950
new in 2024: €5,950
- Gross operating margin +€34,824
up €34,824, from -€1,217 to €33,607
- Staff costs +€22,817
new in 2024: €22,817
- Depreciation +€5,748
new in 2024: €5,748
- Other operating charges +€4,001
new in 2024: €4,001
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 | €153,627 | €192,493 | +€38,866 | +25.3% |
| Fixed assets | 21/28 | €149,900 | €174,888 | +€24,988 | +16.7% |
| Tangible fixed assets | 22/27 | - | €24,988 | +€24,988 | |
| Plant, machinery and equipment | 23 | - | €15,292 | +€15,292 | |
| Furniture and vehicles | 24 | - | €9,696 | +€9,696 | |
| Financial fixed assets | 28 | €149,900 | €149,900 | = | 0.0% |
| Current assets | 29/58 | €3,727 | €17,605 | +€13,878 | +372% |
| Amounts receivable within one year | 40/41 | €3,403 | €14,452 | +€11,049 | +325% |
| Trade receivables | 40 | €3,403 | €14,119 | +€10,716 | +315% |
| Other amounts receivable | 41 | - | €333 | +€333 | |
| Cash at bank and in hand | 54/58 | €325 | €2,379 | +€2,054 | +632% |
| Deferred charges and accrued income | 490/1 | - | €774 | +€774 | |
| Total equity and liabilities | 10/49 | €153,627 | €192,493 | +€38,866 | +25.3% |
| Equity | 10/15 | -€138,348 | -€137,568 | +€780 | +0.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €196,854 | €196,854 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €190,704 | €190,704 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€396,702 | -€395,922 | +€780 | +0.2% |
| Amounts payable | 17/49 | €291,975 | €330,061 | +€38,086 | +13.0% |
| Amounts payable after more than one year | 17 | €279,386 | €258,377 | -€21,009 | -7.5% |
| Other amounts payable | 178/9 | €279,386 | €258,377 | -€21,009 | -7.5% |
| Amounts payable within one year | 42/48 | €12,569 | €71,684 | +€59,115 | +470% |
| Trade debts | 44 | €12,569 | €32,433 | +€19,864 | +158% |
| Suppliers | 440/4 | €12,569 | €32,433 | +€19,864 | +158% |
| Taxes, remuneration and social security | 45 | - | €33,301 | +€33,301 | |
| Taxes | 450/3 | - | €12,937 | +€12,937 | |
| Remuneration and social security | 454/9 | - | €20,364 | +€20,364 | |
| Other amounts payable | 47/48 | - | €5,950 | +€5,950 | |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Remuneration, social security and pensions | 62 | - | €22,817 | +€22,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,748 | +€5,748 | |
| Other operating charges | 640/8 | - | €4,001 | +€4,001 | |
| Gross operating margin | 9900 | -€1,217 | €33,607 | +€34,824 | |
| Operating profit (loss) | 9901 | -€1,217 | €1,041 | +€2,258 | |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €103 | €111 | +€8 | +7.6% |
| Recurring financial charges | 65 | €103 | €111 | +€8 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,320 | €990 | +€2,310 | |
| Income taxes | 67/77 | - | €210 | +€210 | |
| Profit (loss) for the period | 9904 | -€1,320 | €780 | +€2,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,320 | €780 | +€2,100 |
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 17 October 2026 via checked.be.