BATTERIMMO: 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.
BATTERIMMO
Largest movements
- Tangible fixed assets -€112,787
down €112,787 (-9.6%), from €1.2m to €1.1m
of which Other tangible fixed assets: -€81,067
- Other debts -€213,281
no longer reported in 2025 (was €213,281)
- Reserves +€124,747
up €124,747 (+16.8%), from €742,897 to €867,644
of which Distributable reserves: +€141,593
- Current portion of long-term debt -€41,667
no longer reported in 2025 (was €41,667)
- Trade debts +€30,364
up €30,364 (+181.1%), from €16,764 to €47,128
- Gross operating margin +€131,339
up €131,339 (+65.7%), from €199,808 to €331,147
- Taxes +€37,074
up €37,074 (+822.3%), from €4,509 to €41,582
- Financial charges -€13,936
down €13,936 (-74.9%), from €18,609 to €4,674
- Depreciation -€8,860
down €8,860 (-7.0%), from €127,301 to €118,441
- Other operating charges +€5,563
up €5,563 (+15.4%), from €36,174 to €41,738
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,246,806 | €1,137,799 | -€109,006 | -8.7% |
| Fixed assets | 21/28 | €1,171,660 | €1,058,872 | -€112,787 | -9.6% |
| Tangible fixed assets | 22/27 | €1,171,660 | €1,058,872 | -€112,787 | -9.6% |
| Land and buildings | 22 | €741,447 | €710,305 | -€31,142 | -4.2% |
| Plant, machinery and equipment | 23 | €1,894 | €1,315 | -€579 | -30.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €428,319 | €347,252 | -€81,067 | -18.9% |
| Current assets | 29/58 | €75,146 | €78,927 | +€3,781 | +5.0% |
| Amounts receivable within one year | 40/41 | €62,430 | €66,508 | +€4,078 | +6.5% |
| Trade receivables | 40 | €48,209 | - | -€48,209 | |
| Other amounts receivable | 41 | €14,221 | €66,508 | +€52,287 | +367.7% |
| Deferred charges and accrued income | 490/1 | €12,716 | €12,419 | -€297 | -2.3% |
| Total equity and liabilities | 10/49 | €1,246,806 | €1,137,799 | -€109,006 | -8.7% |
| Equity | 10/15 | €931,437 | €1,056,184 | +€124,747 | +13.4% |
| Contributions | 10/11 | €188,540 | €188,540 | = | 0.0% |
| Reserves | 13 | €742,897 | €867,644 | +€124,747 | +16.8% |
| Non-distributable reserves | 130/1 | €5,724 | €5,724 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,724 | €5,724 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,990 | €29,144 | -€16,846 | -36.6% |
| Distributable reserves | 133 | €691,182 | €832,775 | +€141,593 | +20.5% |
| Amounts payable | 17/49 | €315,368 | €81,615 | -€233,753 | -74.1% |
| Amounts payable within one year | 42/48 | €271,712 | €47,128 | -€224,584 | -82.7% |
| Current portion of amounts payable after more than one year | 42 | €41,667 | - | -€41,667 | |
| Trade debts | 44 | €16,764 | €47,128 | +€30,364 | +181.1% |
| Suppliers | 440/4 | €16,764 | €47,128 | +€30,364 | +181.1% |
| Other amounts payable | 47/48 | €213,281 | - | -€213,281 | |
| Accrued charges and deferred income | 492/3 | €43,657 | €34,487 | -€9,169 | -21.0% |
| Non-recurring operating income | 76A | - | €27,122 | +€27,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,301 | €118,441 | -€8,860 | -7.0% |
| Other operating charges | 640/8 | €36,174 | €41,738 | +€5,563 | +15.4% |
| Gross operating margin | 9900 | €199,808 | €331,147 | +€131,339 | +65.7% |
| Operating profit (loss) | 9901 | €36,332 | €170,968 | +€134,636 | +370.6% |
| Financial income | 75/76B | €312 | €35 | -€278 | -88.9% |
| Recurring financial income | 75 | €312 | €35 | -€278 | -88.9% |
| Financial charges | 65/66B | €18,609 | €4,674 | -€13,936 | -74.9% |
| Recurring financial charges | 65 | €18,609 | €4,674 | -€13,936 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €18,035 | €166,329 | +€148,294 | +822.3% |
| Income taxes | 67/77 | €4,509 | €41,582 | +€37,074 | +822.3% |
| Profit (loss) for the period | 9904 | €13,526 | €124,747 | +€111,221 | +822.3% |
| Transfer from tax-exempt reserves | 789 | - | €16,846 | +€16,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,526 | €141,593 | +€128,066 | +946.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.