BATTERY DISCOUNT: 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.
BATTERY DISCOUNT
Largest movements
- Cash +€183,281
up €183,281 (+129%), from €141,964 to €325,245
- Tangible fixed assets -€127,711
down €127,711 (-72.9%), from €175,189 to €47,478
of which Land and buildings: -€119,092
- Receivables within one year +€110,400
up €110,400 (+343%), from €32,191 to €142,591
of which Other amounts receivable: +€95,360
- Stocks and contracts -€10,114
down €10,114 (-9.5%), from €107,014 to €96,901
- Reserves +€165,275
up €165,275 (+257%), from €64,209 to €229,484
of which Tax-exempt reserves: +€165,275
- Profit (loss) carried forward -€102,478
down €102,478 (-55.9%), from €183,321 to €80,843
- Current portion of long-term debt +€79,710
up €79,710 (+504%), from €15,819 to €95,529
- Provisions +€55,062
new in 2025: €55,062
- Tax, wage and social debts -€32,016
down €32,016 (-50.5%), from €63,402 to €31,387
of which Taxes: -€23,969
- Gross operating margin +€410,791
up €410,791 (+121%), from €339,979 to €750,770
- Taxes +€47,942
up €47,942 (+306%), from €15,668 to €63,609
- Staff costs -€42,197
down €42,197 (-15.5%), from €272,916 to €230,720
- Financial charges +€29,669
up €29,669 (+1,100%), from €2,697 to €32,367
- Other operating charges +€11,174
up €11,174 (+147%), from €7,593 to €18,767
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,603 | €612,374 | +€153,770 | +33.5% |
| Fixed assets | 21/28 | €175,341 | €47,637 | -€127,704 | -72.8% |
| Tangible fixed assets | 22/27 | €175,189 | €47,478 | -€127,711 | -72.9% |
| Land and buildings | 22 | €119,092 | - | -€119,092 | |
| Furniture and vehicles | 24 | €56,097 | €47,478 | -€8,618 | -15.4% |
| Financial fixed assets | 28 | €153 | €159 | +€7 | +4.4% |
| Current assets | 29/58 | €283,262 | €564,736 | +€281,474 | +99.4% |
| Stocks and contracts in progress | 3 | €107,014 | €96,901 | -€10,114 | -9.5% |
| Stocks | 30/36 | €107,014 | €96,901 | -€10,114 | -9.5% |
| Amounts receivable within one year | 40/41 | €32,191 | €142,591 | +€110,400 | +343% |
| Trade receivables | 40 | €32,191 | €47,231 | +€15,040 | +46.7% |
| Other amounts receivable | 41 | - | €95,360 | +€95,360 | |
| Cash at bank and in hand | 54/58 | €141,964 | €325,245 | +€183,281 | +129% |
| Deferred charges and accrued income | 490/1 | €2,093 | - | -€2,093 | |
| Total equity and liabilities | 10/49 | €458,603 | €612,374 | +€153,770 | +33.5% |
| Equity | 10/15 | €266,122 | €328,918 | +€62,796 | +23.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €64,209 | €229,484 | +€165,275 | +257% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €165,275 | +€165,275 | |
| Distributable reserves | 133 | €62,350 | €62,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,321 | €80,843 | -€102,478 | -55.9% |
| Provisions and deferred taxes | 16 | - | €55,062 | +€55,062 | |
| Deferred taxes | 168 | - | €55,062 | +€55,062 | |
| Amounts payable | 17/49 | €192,482 | €228,394 | +€35,913 | +18.7% |
| Amounts payable after more than one year | 17 | €91,129 | €78,228 | -€12,901 | -14.2% |
| Financial debts | 170/4 | €91,129 | €78,228 | -€12,901 | -14.2% |
| Amounts payable within one year | 42/48 | €101,353 | €150,166 | +€48,814 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €15,819 | €95,529 | +€79,710 | +504% |
| Trade debts | 44 | €19,565 | €23,250 | +€3,685 | +18.8% |
| Suppliers | 440/4 | €19,565 | €23,250 | +€3,685 | +18.8% |
| Taxes, remuneration and social security | 45 | €63,402 | €31,387 | -€32,016 | -50.5% |
| Taxes | 450/3 | €23,969 | - | -€23,969 | |
| Remuneration and social security | 454/9 | €39,434 | €31,387 | -€8,047 | -20.4% |
| Other amounts payable | 47/48 | €2,566 | - | -€2,566 | |
| Remuneration, social security and pensions | 62 | €272,916 | €230,720 | -€42,197 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,732 | €28,039 | -€692 | -2.4% |
| Other operating charges | 640/8 | €7,593 | €18,767 | +€11,174 | +147% |
| Non-recurring operating charges | 66A | €1,400 | - | -€1,400 | |
| Gross operating margin | 9900 | €339,979 | €750,770 | +€410,791 | +121% |
| Operating profit (loss) | 9901 | €29,339 | €473,244 | +€443,905 | +1,513% |
| Financial income | 75/76B | €22,128 | €19,244 | -€2,883 | -13.0% |
| Recurring financial income | 75 | €22,128 | €19,244 | -€2,883 | -13.0% |
| Financial charges | 65/66B | €2,697 | €32,367 | +€29,669 | +1,100% |
| Recurring financial charges | 65 | €2,697 | €32,367 | +€29,669 | +1,100% |
| Profit (loss) for the period before taxes | 9903 | €48,769 | €460,122 | +€411,353 | +843% |
| Transfer to deferred taxes | 680 | - | €55,062 | +€55,062 | |
| Income taxes | 67/77 | €15,668 | €63,609 | +€47,942 | +306% |
| Profit (loss) for the period | 9904 | €33,101 | €341,451 | +€308,349 | +932% |
| Transfer to tax-exempt reserves | 689 | - | €165,275 | +€165,275 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,101 | €176,176 | +€143,075 | +432% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.