BATTCO: what changed
Two fiscal 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.
BATTCO
Largest movements
- Tangible fixed assets +€12,196
up €12,196 (+451.2%), from €2,703 to €14,899
of which Furniture and vehicles: +€13,547
- Receivables within one year +€10,567
up €10,567 (+22.2%), from €47,663 to €58,230
of which Trade receivables: +€20,410
- Deferred charges and accrued income -€1,649
down €1,649 (-15.1%), from €10,925 to €9,276
- Other debts +€18,703
up €18,703 (+187.0%), from €10,000 to €28,703
- Trade debts -€13,117
down €13,117 (-60.2%), from €21,778 to €8,661
- Tax, wage and social debts +€12,815
up €12,815 (+88.3%), from €14,509 to €27,323
- Profit (loss) carried forward +€1,901
no longer reported in 2025 (was -€1,901)
- Gross operating margin +€19,136
up €19,136 (+70.9%), from €26,989 to €46,125
- Taxes +€9,732
up €9,732 (+615.2%), from €1,582 to €11,314
- Depreciation -€1,285
down €1,285 (-31.7%), from €4,048 to €2,763
- Financial income +€929
new in 2025: €929
- Financial charges -€477
down €477 (-30.1%), from €1,585 to €1,108
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 | €64,845 | €85,400 | +€20,556 | +31.7% |
| Fixed assets | 21/28 | €2,903 | €15,099 | +€12,196 | +420.2% |
| Tangible fixed assets | 22/27 | €2,703 | €14,899 | +€12,196 | +451.2% |
| Plant, machinery and equipment | 23 | €2,703 | €1,351 | -€1,351 | -50.0% |
| Furniture and vehicles | 24 | €0 | €13,547 | +€13,547 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €61,942 | €70,302 | +€8,360 | +13.5% |
| Amounts receivable within one year | 40/41 | €47,663 | €58,230 | +€10,567 | +22.2% |
| Trade receivables | 40 | €35,630 | €56,040 | +€20,410 | +57.3% |
| Other amounts receivable | 41 | €12,033 | €2,190 | -€9,843 | -81.8% |
| Cash at bank and in hand | 54/58 | €3,354 | €2,796 | -€559 | -16.7% |
| Deferred charges and accrued income | 490/1 | €10,925 | €9,276 | -€1,649 | -15.1% |
| Total equity and liabilities | 10/49 | €64,845 | €85,400 | +€20,556 | +31.7% |
| Equity | 10/15 | €18,559 | €20,460 | +€1,901 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,901 | - | +€1,901 | |
| Amounts payable | 17/49 | €46,286 | €64,940 | +€18,654 | +40.3% |
| Amounts payable within one year | 42/48 | €46,286 | €64,940 | +€18,654 | +40.3% |
| Financial debts | 43 | - | €253 | +€253 | |
| Credit institutions | 430/8 | - | €253 | +€253 | |
| Trade debts | 44 | €21,778 | €8,661 | -€13,117 | -60.2% |
| Suppliers | 440/4 | €21,778 | €8,661 | -€13,117 | -60.2% |
| Taxes, remuneration and social security | 45 | €14,509 | €27,323 | +€12,815 | +88.3% |
| Taxes | 450/3 | €14,509 | €27,323 | +€12,815 | +88.3% |
| Other amounts payable | 47/48 | €10,000 | €28,703 | +€18,703 | +187.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,048 | €2,763 | -€1,285 | -31.7% |
| Other operating charges | 640/8 | €1,608 | €1,519 | -€89 | -5.5% |
| Non-recurring operating charges | 66A | €2,452 | €817 | -€1,634 | -66.7% |
| Gross operating margin | 9900 | €26,989 | €46,125 | +€19,136 | +70.9% |
| Operating profit (loss) | 9901 | €18,881 | €41,026 | +€22,144 | +117.3% |
| Financial income | 75/76B | - | €929 | +€929 | |
| Recurring financial income | 75 | - | €929 | +€929 | |
| Financial charges | 65/66B | €1,585 | €1,108 | -€477 | -30.1% |
| Recurring financial charges | 65 | €1,585 | €1,108 | -€477 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €17,296 | €40,846 | +€23,550 | +136.2% |
| Income taxes | 67/77 | €1,582 | €11,314 | +€9,732 | +615.2% |
| Profit (loss) for the period | 9904 | €15,714 | €29,533 | +€13,818 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,714 | €29,533 | +€13,818 | +87.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.