BATTERIJ.EXPERT: 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.
BATTERIJ.EXPERT
Largest movements
- Cash -€56,327
down €56,327 (-78.1%), from €72,155 to €15,828
mainly Trade debts (-€53,870) and Debts after one year (-€50,000)
- Stocks and contracts -€26,371
down €26,371 (-35.8%), from €73,643 to €47,272
- Receivables within one year -€9,109
down €9,109 (-82.5%), from €11,036 to €1,927
of which Other amounts receivable: -€7,781
- Trade debts -€53,870
down €53,870 (-93.8%), from €57,455 to €3,585
- Debts after one year -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Profit (loss) carried forward +€14,019
up €14,019, from -€8,475 to €5,544
- Other debts -€3,720
down €3,720 (-85.3%), from €4,362 to €642
- Gross operating margin +€62,338
up €62,338, from -€40,591 to €21,747
- Other operating charges +€1,290
up €1,290 (+33.9%), from €3,802 to €5,091
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 | €163,342 | €70,061 | -€93,282 | -57.1% |
| Fixed assets | 21/28 | €4,586 | €3,329 | -€1,257 | -27.4% |
| Intangible fixed assets | 21 | €2,155 | €1,493 | -€662 | -30.7% |
| Tangible fixed assets | 22/27 | €2,431 | €1,836 | -€595 | -24.5% |
| Plant, machinery and equipment | 23 | €2,431 | €1,836 | -€595 | -24.5% |
| Current assets | 29/58 | €158,757 | €66,732 | -€92,025 | -58.0% |
| Stocks and contracts in progress | 3 | €73,643 | €47,272 | -€26,371 | -35.8% |
| Stocks | 30/36 | €73,643 | €47,272 | -€26,371 | -35.8% |
| Amounts receivable within one year | 40/41 | €11,036 | €1,927 | -€9,109 | -82.5% |
| Trade receivables | 40 | €1,914 | €587 | -€1,328 | -69.3% |
| Other amounts receivable | 41 | €9,121 | €1,340 | -€7,781 | -85.3% |
| Cash at bank and in hand | 54/58 | €72,155 | €15,828 | -€56,327 | -78.1% |
| Deferred charges and accrued income | 490/1 | €1,923 | €1,704 | -€218 | -11.4% |
| Total equity and liabilities | 10/49 | €163,342 | €70,061 | -€93,282 | -57.1% |
| Equity | 10/15 | €1,525 | €15,544 | +€14,019 | +919.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€8,475 | €5,544 | +€14,019 | |
| Amounts payable | 17/49 | €161,817 | €54,517 | -€107,301 | -66.3% |
| Amounts payable after more than one year | 17 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Financial debts | 170/4 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Amounts payable within one year | 42/48 | €61,817 | €4,228 | -€57,590 | -93.2% |
| Trade debts | 44 | €57,455 | €3,585 | -€53,870 | -93.8% |
| Suppliers | 440/4 | €57,455 | €3,585 | -€53,870 | -93.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,362 | €642 | -€3,720 | -85.3% |
| Accrued charges and deferred income | 492/3 | - | €289 | +€289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €974 | €1,257 | +€283 | +29.0% |
| Other operating charges | 640/8 | €3,802 | €5,091 | +€1,290 | +33.9% |
| Gross operating margin | 9900 | -€40,591 | €21,747 | +€62,338 | |
| Operating profit (loss) | 9901 | -€45,367 | €15,399 | +€60,766 | |
| Financial income | 75/76B | €1 | €31 | +€30 | +3725.0% |
| Recurring financial income | 75 | €1 | €31 | +€30 | +3725.0% |
| Financial charges | 65/66B | €1,740 | €1,411 | -€329 | -18.9% |
| Recurring financial charges | 65 | €1,740 | €1,411 | -€329 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€47,106 | €14,019 | +€61,125 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€47,106 | €14,019 | +€61,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,106 | €14,019 | +€61,125 |
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 9 October 2026 via checked.be.