BATTERIA: 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.
BATTERIA
Largest movements
- Intangible fixed assets +€402,504
up €402,504 (+65.0%), from €619,361 to €1.0m
- Receivables within one year +€212,967
up €212,967 (+127.0%), from €167,656 to €380,624
of which Other amounts receivable: +€239,424
- Cash +€24,044
up €24,044 (+93.5%), from €25,727 to €49,771
mainly Tax, wage and social debts (+€507,150) and Trade debts (+€225,595)
- Tax, wage and social debts +€507,150
up €507,150 (+307.1%), from €165,148 to €672,297
of which Taxes: +€523,989
- Profit (loss) carried forward -€303,443
down €303,443, from €7,954 to -€295,489
- Trade debts +€225,595
up €225,595 (+59.0%), from €382,319 to €607,914
- Current portion of long-term debt +€119,913
new in 2025: €119,913
- Debts after one year +€62,141
up €62,141 (+30.2%), from €205,610 to €267,751
- Gross operating margin -€223,276
down €223,276 (-74.2%), from €301,017 to €77,741
- Depreciation +€91,160
up €91,160 (+136.4%), from €66,845 to €158,005
- Staff costs -€28,441
down €28,441 (-14.3%), from €198,628 to €170,188
- Other operating charges +€27,688
up €27,688 (+1175.4%), from €2,356 to €30,043
- Financial charges +€10,969
up €10,969 (+54.2%), from €20,255 to €31,225
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 | €834,090 | €1,468,843 | +€634,753 | +76.1% |
| Fixed assets | 21/28 | €640,707 | €1,034,219 | +€393,512 | +61.4% |
| Intangible fixed assets | 21 | €619,361 | €1,021,865 | +€402,504 | +65.0% |
| Tangible fixed assets | 22/27 | €11,580 | €2,588 | -€8,992 | -77.7% |
| Furniture and vehicles | 24 | €11,580 | €2,588 | -€8,992 | -77.7% |
| Financial fixed assets | 28 | €9,766 | €9,766 | = | 0.0% |
| Current assets | 29/58 | €193,383 | €434,624 | +€241,241 | +124.7% |
| Amounts receivable within one year | 40/41 | €167,656 | €380,624 | +€212,967 | +127.0% |
| Trade receivables | 40 | €134,500 | €108,044 | -€26,456 | -19.7% |
| Other amounts receivable | 41 | €33,156 | €272,580 | +€239,424 | +722.1% |
| Cash at bank and in hand | 54/58 | €25,727 | €49,771 | +€24,044 | +93.5% |
| Deferred charges and accrued income | 490/1 | - | €4,230 | +€4,230 | |
| Total equity and liabilities | 10/49 | €834,090 | €1,468,843 | +€634,753 | +76.1% |
| Equity | 10/15 | €79,815 | -€223,628 | -€303,443 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,261 | €53,261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €13,901 | €13,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,954 | -€295,489 | -€303,443 | |
| Amounts payable | 17/49 | €754,275 | €1,692,472 | +€938,197 | +124.4% |
| Amounts payable after more than one year | 17 | €205,610 | €267,751 | +€62,141 | +30.2% |
| Other amounts payable | 178/9 | €205,610 | €267,751 | +€62,141 | +30.2% |
| Amounts payable within one year | 42/48 | €548,665 | €1,424,721 | +€876,055 | +159.7% |
| Current portion of amounts payable after more than one year | 42 | - | €119,913 | +€119,913 | |
| Financial debts | 43 | - | €19,871 | +€19,871 | |
| Credit institutions | 430/8 | - | €19,871 | +€19,871 | |
| Trade debts | 44 | €382,319 | €607,914 | +€225,595 | +59.0% |
| Suppliers | 440/4 | €382,319 | €607,914 | +€225,595 | +59.0% |
| Taxes, remuneration and social security | 45 | €165,148 | €672,297 | +€507,150 | +307.1% |
| Taxes | 450/3 | €107,636 | €631,624 | +€523,989 | +486.8% |
| Remuneration and social security | 454/9 | €57,512 | €40,673 | -€16,839 | -29.3% |
| Other amounts payable | 47/48 | €1,199 | €4,725 | +€3,526 | +294.2% |
| Remuneration, social security and pensions | 62 | €198,628 | €170,188 | -€28,441 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,845 | €158,005 | +€91,160 | +136.4% |
| Other operating charges | 640/8 | €2,356 | €30,043 | +€27,688 | +1175.4% |
| Non-recurring operating charges | 66A | €11,032 | €1,030 | -€10,002 | -90.7% |
| Gross operating margin | 9900 | €301,017 | €77,741 | -€223,276 | -74.2% |
| Operating profit (loss) | 9901 | €22,156 | -€281,526 | -€303,681 | |
| Financial income | 75/76B | €2,259 | €10,747 | +€8,487 | +375.7% |
| Recurring financial income | 75 | €2,259 | €10,747 | +€8,487 | +375.7% |
| Financial charges | 65/66B | €20,255 | €31,225 | +€10,969 | +54.2% |
| Recurring financial charges | 65 | €20,255 | €31,225 | +€10,969 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €4,160 | -€302,003 | -€306,163 | |
| Income taxes | 67/77 | €800 | €1,440 | +€640 | +80.0% |
| Profit (loss) for the period | 9904 | €3,360 | -€303,443 | -€306,803 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,360 | -€303,443 | -€306,803 |
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 6 October 2026 via checked.be.