BATISSIMO: 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.
BATISSIMO
Largest movements
- Receivables within one year -€31,864
down €31,864 (-37.9%), from €84,001 to €52,137
of which Trade receivables: -€34,548
- Deferred charges and accrued income +€9,938
up €9,938 (+206.9%), from €4,804 to €14,742
- Stocks and contracts +€2,500
up €2,500 (+36.0%), from €6,950 to €9,450
- Advances received -€6,050
no longer reported in 2025 (was €6,050)
- Short-term financial debts -€3,874
down €3,874 (-19.4%), from €19,986 to €16,112
- Other debts -€3,744
down €3,744 (-14.9%), from €25,115 to €21,370
- Trade debts -€3,481
down €3,481 (-32.7%), from €10,633 to €7,151
- Accrued charges and deferred income -€2,554
down €2,554 (-85.1%), from €3,000 to €446
- Gross operating margin -€5,235
down €5,235 (-54.4%), from €9,616 to €4,381
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 | €102,024 | €82,494 | -€19,530 | -19.1% |
| Fixed assets | 21/28 | €5,720 | €5,154 | -€566 | -9.9% |
| Tangible fixed assets | 22/27 | €3,070 | €2,504 | -€566 | -18.4% |
| Plant, machinery and equipment | 23 | €3,070 | €2,504 | -€566 | -18.4% |
| Financial fixed assets | 28 | €2,650 | €2,650 | = | 0.0% |
| Current assets | 29/58 | €96,304 | €77,340 | -€18,964 | -19.7% |
| Stocks and contracts in progress | 3 | €6,950 | €9,450 | +€2,500 | +36.0% |
| Stocks | 30/36 | €6,950 | €9,450 | +€2,500 | +36.0% |
| Amounts receivable within one year | 40/41 | €84,001 | €52,137 | -€31,864 | -37.9% |
| Trade receivables | 40 | €80,073 | €45,525 | -€34,548 | -43.1% |
| Other amounts receivable | 41 | €3,928 | €6,613 | +€2,685 | +68.3% |
| Cash at bank and in hand | 54/58 | €549 | €1,010 | +€461 | +84.0% |
| Deferred charges and accrued income | 490/1 | €4,804 | €14,742 | +€9,938 | +206.9% |
| Total equity and liabilities | 10/49 | €102,024 | €82,494 | -€19,530 | -19.1% |
| Equity | 10/15 | €30,748 | €31,364 | +€616 | +2.0% |
| Contributions | 10/11 | €26,400 | €26,400 | = | 0.0% |
| Reserves | 13 | €3,936 | €3,936 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,936 | €3,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412 | €1,028 | +€616 | +149.4% |
| Amounts payable | 17/49 | €71,276 | €51,130 | -€20,146 | -28.3% |
| Amounts payable within one year | 42/48 | €68,276 | €50,684 | -€17,592 | -25.8% |
| Financial debts | 43 | €19,986 | €16,112 | -€3,874 | -19.4% |
| Credit institutions | 430/8 | €19,986 | €16,112 | -€3,874 | -19.4% |
| Trade debts | 44 | €10,633 | €7,151 | -€3,481 | -32.7% |
| Suppliers | 440/4 | €10,633 | €7,151 | -€3,481 | -32.7% |
| Advances received on contracts in progress | 46 | €6,050 | - | -€6,050 | |
| Taxes, remuneration and social security | 45 | €6,493 | €6,050 | -€443 | -6.8% |
| Taxes | 450/3 | €146 | €146 | = | 0.0% |
| Remuneration and social security | 454/9 | €6,347 | €5,904 | -€443 | -7.0% |
| Other amounts payable | 47/48 | €25,115 | €21,370 | -€3,744 | -14.9% |
| Accrued charges and deferred income | 492/3 | €3,000 | €446 | -€2,554 | -85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €566 | -€43 | -7.1% |
| Other operating charges | 640/8 | €701 | €724 | +€23 | +3.3% |
| Gross operating margin | 9900 | €9,616 | €4,381 | -€5,235 | -54.4% |
| Operating profit (loss) | 9901 | €8,306 | €3,092 | -€5,215 | -62.8% |
| Financial income | 75/76B | €75 | - | -€75 | |
| Recurring financial income | 75 | €75 | - | -€75 | |
| Financial charges | 65/66B | €2,471 | €2,476 | +€5 | +0.2% |
| Recurring financial charges | 65 | €2,471 | €2,476 | +€5 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €5,910 | €616 | -€5,295 | -89.6% |
| Income taxes | 67/77 | -€40 | - | +€40 | |
| Profit (loss) for the period | 9904 | €5,950 | €616 | -€5,334 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,950 | €616 | -€5,334 | -89.6% |
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 11 October 2026 via checked.be.