BATAILLE G.: 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.
What changed
BATAILLE G.
NACE 01.610, Support activities for crop production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€101,785
2024 · €65,569+€36,216
Equity
€321,362
2024 · €230,303+€91,059
Cash
€170,032
2024 · €185,286-€15,254
Balance sheet total
€1.6m
2024 · €1.3m+€249,984
Largest movements
Assets
- Tangible fixed assets +€267,569
up €267,569 (+26.1%), from €1.0m to €1.3m
of which Furniture and vehicles: +€242,875
Equity and liabilities
- Debts after one year +€162,428
up €162,428 (+23.6%), from €686,936 to €849,364
- Reserves +€101,411
up €101,411 (+59.3%), from €170,942 to €272,353
of which Tax-exempt reserves: +€88,411
- Provisions +€29,470
up €29,470 (+288%), from €10,246 to €39,716
Income statement
- Gross operating margin +€69,735
up €69,735 (+17.3%), from €403,717 to €473,452
- Financial charges +€8,916
up €8,916 (+72.1%), from €12,371 to €21,287
- Depreciation +€6,021
up €6,021 (+2.2%), from €279,144 to €285,165
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.
Result 2024
€65,569
Gross operating margin
+€69,735
Staff costs
+€1,333
Depreciation
-€6,021
Other operating charges
-€210
Financial income
-€1,480
Financial charges
-€8,916
Taxes
+€1,000
Deferred taxes and other
-€19,225
Result 2025
€101,785
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€397,007
Investment
-€552,734
Financing
+€140,473
Cash 2024
€185,286
From operations (derived)
+€397,007
Net result for the year
+€101,785
Depreciation
+€285,165
Receivables within one year
-€6,261
Deferred charges and accrued income
+€8,592
Provisions
+€29,470
Trade debts
-€3,922
Tax, wage and social debts
-€5,912
Other debts
-€12,000
Accrued charges and deferred income
+€90
Investment (derived)
-€552,734
Investment in fixed assets (net)
-€552,734
Financing
+€140,473
Debts after one year
+€162,428
Current portion of long-term debt
-€11,229
Contributions, distributions and other
-€10,726
Cash 2025
€170,032
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,312,428 | €1,562,412 | +€249,984 | +19.0% |
| Fixed assets | 21/28 | €1,026,999 | €1,294,568 | +€267,569 | +26.1% |
| Tangible fixed assets | 22/27 | €1,026,099 | €1,293,668 | +€267,569 | +26.1% |
| Land and buildings | 22 | €122,331 | €149,014 | +€26,683 | +21.8% |
| Plant, machinery and equipment | 23 | €6,295 | €4,306 | -€1,989 | -31.6% |
| Furniture and vehicles | 24 | €897,473 | €1,140,348 | +€242,875 | +27.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €285,429 | €267,844 | -€17,585 | -6.2% |
| Amounts receivable within one year | 40/41 | €85,321 | €91,582 | +€6,261 | +7.3% |
| Trade receivables | 40 | €82,821 | €79,183 | -€3,638 | -4.4% |
| Other amounts receivable | 41 | €2,500 | €12,399 | +€9,899 | +396% |
| Cash at bank and in hand | 54/58 | €185,286 | €170,032 | -€15,254 | -8.2% |
| Deferred charges and accrued income | 490/1 | €14,822 | €6,230 | -€8,592 | -58.0% |
| Total equity and liabilities | 10/49 | €1,312,428 | €1,562,412 | +€249,984 | +19.0% |
| Equity | 10/15 | €230,303 | €321,362 | +€91,059 | +39.5% |
| Contributions | 10/11 | €28,400 | €28,400 | = | 0.0% |
| Reserves | 13 | €170,942 | €272,353 | +€101,411 | +59.3% |
| Tax-exempt reserves | 132 | €30,737 | €119,148 | +€88,411 | +288% |
| Distributable reserves | 133 | €140,205 | €153,205 | +€13,000 | +9.3% |
| Profit (loss) carried forward | 14 | €832 | €1,205 | +€373 | +44.8% |
| Investment grants | 15 | €30,129 | €19,404 | -€10,725 | -35.6% |
| Provisions and deferred taxes | 16 | €10,246 | €39,716 | +€29,470 | +288% |
| Deferred taxes | 168 | €10,246 | €39,716 | +€29,470 | +288% |
| Amounts payable | 17/49 | €1,071,879 | €1,201,334 | +€129,455 | +12.1% |
| Amounts payable after more than one year | 17 | €686,936 | €849,364 | +€162,428 | +23.6% |
| Financial debts | 170/4 | €686,936 | €849,364 | +€162,428 | +23.6% |
| Amounts payable within one year | 42/48 | €381,914 | €348,851 | -€33,063 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €223,252 | €212,023 | -€11,229 | -5.0% |
| Trade debts | 44 | €4,178 | €256 | -€3,922 | -93.9% |
| Suppliers | 440/4 | €4,178 | €256 | -€3,922 | -93.9% |
| Taxes, remuneration and social security | 45 | €11,490 | €5,578 | -€5,912 | -51.5% |
| Taxes | 450/3 | €6,029 | €1,552 | -€4,477 | -74.3% |
| Remuneration and social security | 454/9 | €5,461 | €4,026 | -€1,435 | -26.3% |
| Other amounts payable | 47/48 | €142,994 | €130,994 | -€12,000 | -8.4% |
| Accrued charges and deferred income | 492/3 | €3,029 | €3,119 | +€90 | +3.0% |
| Remuneration, social security and pensions | 62 | €43,178 | €41,845 | -€1,333 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €279,144 | €285,165 | +€6,021 | +2.2% |
| Other operating charges | 640/8 | €2,015 | €2,225 | +€210 | +10.4% |
| Gross operating margin | 9900 | €403,717 | €473,452 | +€69,735 | +17.3% |
| Operating profit (loss) | 9901 | €79,380 | €144,217 | +€64,837 | +81.7% |
| Financial income | 75/76B | €12,206 | €10,726 | -€1,480 | -12.1% |
| Recurring financial income | 75 | €12,206 | €10,726 | -€1,480 | -12.1% |
| Financial charges | 65/66B | €12,371 | €21,287 | +€8,916 | +72.1% |
| Recurring financial charges | 65 | €12,371 | €21,287 | +€8,916 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €79,215 | €133,656 | +€54,441 | +68.7% |
| Transfer from deferred taxes | 780 | €379 | €4,279 | +€3,900 | +1,029% |
| Transfer to deferred taxes | 680 | €10,625 | €33,750 | +€23,125 | +218% |
| Income taxes | 67/77 | €3,400 | €2,400 | -€1,000 | -29.4% |
| Profit (loss) for the period | 9904 | €65,569 | €101,785 | +€36,216 | +55.2% |
| Transfer from tax-exempt reserves | 789 | €1,138 | €12,838 | +€11,700 | +1,028% |
| Transfer to tax-exempt reserves | 689 | €31,875 | €101,250 | +€69,375 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €34,832 | €13,373 | -€21,459 | -61.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.