BATISTA CIMA: 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.
BATISTA CIMA
Largest movements
- Stocks and contracts +€14,179
up €14,179 (+94.7%), from €14,978 to €29,157
- Intangible fixed assets -€5,400
down €5,400 (-24.0%), from €22,500 to €17,100
- Receivables within one year +€4,650
up €4,650 (+744%), from €625 to €5,275
of which Trade receivables: +€2,822
- Tangible fixed assets -€2,849
down €2,849 (-13.9%), from €20,517 to €17,668
of which Plant, machinery and equipment: -€4,137
- Trade debts +€9,999
up €9,999 (+81.0%), from €12,341 to €22,340
- Profit (loss) carried forward +€1,365
up €1,365 (+1.7%), from -€79,194 to -€77,828
- Gross operating margin +€14,723
up €14,723, from -€95 to €14,628
- Other operating charges +€2,321
up €2,321 (+2,215%), from €105 to €2,426
- Depreciation +€1,675
up €1,675 (+17.4%), from €9,606 to €11,281
- Financial charges +€1,546
up €1,546 (+83.1%), from €1,861 to €3,408
- Financial income -€1,009
down €1,009 (-20.8%), from €4,861 to €3,852
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 | €73,882 | €84,633 | +€10,751 | +14.6% |
| Fixed assets | 21/28 | €47,967 | €39,718 | -€8,249 | -17.2% |
| Intangible fixed assets | 21 | €22,500 | €17,100 | -€5,400 | -24.0% |
| Tangible fixed assets | 22/27 | €20,517 | €17,668 | -€2,849 | -13.9% |
| Plant, machinery and equipment | 23 | €18,398 | €14,261 | -€4,137 | -22.5% |
| Furniture and vehicles | 24 | €924 | €1,237 | +€313 | +33.8% |
| Other tangible fixed assets | 26 | €1,194 | €2,170 | +€976 | +81.7% |
| Financial fixed assets | 28 | €4,950 | €4,950 | = | 0.0% |
| Current assets | 29/58 | €25,916 | €44,915 | +€18,999 | +73.3% |
| Stocks and contracts in progress | 3 | €14,978 | €29,157 | +€14,179 | +94.7% |
| Stocks | 30/36 | €14,978 | €29,157 | +€14,179 | +94.7% |
| Amounts receivable within one year | 40/41 | €625 | €5,275 | +€4,650 | +744% |
| Trade receivables | 40 | €625 | €3,447 | +€2,822 | +451% |
| Other amounts receivable | 41 | - | €1,828 | +€1,828 | |
| Cash at bank and in hand | 54/58 | €10,168 | €10,365 | +€197 | +1.9% |
| Deferred charges and accrued income | 490/1 | €145 | €118 | -€27 | -18.8% |
| Total equity and liabilities | 10/49 | €73,882 | €84,633 | +€10,751 | +14.6% |
| Equity | 10/15 | -€59,194 | -€57,828 | +€1,365 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,194 | -€77,828 | +€1,365 | +1.7% |
| Amounts payable | 17/49 | €133,076 | €142,462 | +€9,386 | +7.1% |
| Amounts payable within one year | 42/48 | €133,076 | €142,462 | +€9,386 | +7.1% |
| Trade debts | 44 | €12,341 | €22,340 | +€9,999 | +81.0% |
| Suppliers | 440/4 | €12,341 | €22,340 | +€9,999 | +81.0% |
| Taxes, remuneration and social security | 45 | €469 | - | -€469 | |
| Taxes | 450/3 | €469 | - | -€469 | |
| Other amounts payable | 47/48 | €120,266 | €120,122 | -€144 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,606 | €11,281 | +€1,675 | +17.4% |
| Other operating charges | 640/8 | €105 | €2,426 | +€2,321 | +2,215% |
| Gross operating margin | 9900 | -€95 | €14,628 | +€14,723 | |
| Operating profit (loss) | 9901 | -€9,806 | €921 | +€10,727 | |
| Financial income | 75/76B | €4,861 | €3,852 | -€1,009 | -20.8% |
| Recurring financial income | 75 | €4,861 | €3,852 | -€1,009 | -20.8% |
| Financial charges | 65/66B | €1,861 | €3,408 | +€1,546 | +83.1% |
| Recurring financial charges | 65 | €1,861 | €3,408 | +€1,546 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,806 | €1,365 | +€8,171 | |
| Profit (loss) for the period | 9904 | -€6,806 | €1,365 | +€8,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,806 | €1,365 | +€8,171 |
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 21 October 2026 via checked.be.