BATTERY WORLD: 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 WORLD
Largest movements
- Cash -€14,012
down €14,012 (-16.9%), from €82,669 to €68,657
mainly Net result for the year (-€15,437) and Tax, wage and social debts (-€4,865)
- Stocks and contracts -€1,877
down €1,877 (-15.6%), from €12,035 to €10,158
- Receivables within one year -€1,227
down €1,227 (-20.1%), from €6,115 to €4,888
of which Trade receivables: -€2,296
- Profit (loss) carried forward -€15,437
new in 2025: -€15,437
- Tax, wage and social debts -€4,865
down €4,865 (-16.9%), from €28,852 to €23,987
of which Taxes: -€3,813
- Trade debts +€1,768
up €1,768 (+16.1%), from €10,957 to €12,726
- Gross operating margin -€19,798
down €19,798, from €9,124 to -€10,674
- Taxes -€1,272
down €1,272 (-90.6%), from €1,404 to €132
- Depreciation -€208
down €208 (-13.2%), from €1,573 to €1,365
- Financial income -€164
down €164 (-27.4%), from €600 to €435
- Other operating charges -€115
down €115 (-22.8%), from €505 to €390
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.
Derived cash bridge
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 | €106,897 | €89,083 | -€17,814 | -16.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €4,813 | €4,211 | -€602 | -12.5% |
| Tangible fixed assets | 22/27 | €2,338 | €1,736 | -€602 | -25.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €144 | €649 | +€505 | +350% |
| Other tangible fixed assets | 26 | €2,194 | €1,087 | -€1,107 | -50.4% |
| Financial fixed assets | 28 | €2,475 | €2,475 | = | 0.0% |
| Current assets | 29/58 | €102,084 | €84,872 | -€17,211 | -16.9% |
| Stocks and contracts in progress | 3 | €12,035 | €10,158 | -€1,877 | -15.6% |
| Stocks | 30/36 | €12,035 | €10,158 | -€1,877 | -15.6% |
| Amounts receivable within one year | 40/41 | €6,115 | €4,888 | -€1,227 | -20.1% |
| Trade receivables | 40 | €6,115 | €3,819 | -€2,296 | -37.5% |
| Other amounts receivable | 41 | - | €1,069 | +€1,069 | |
| Cash at bank and in hand | 54/58 | €82,669 | €68,657 | -€14,012 | -16.9% |
| Deferred charges and accrued income | 490/1 | €1,265 | €1,169 | -€96 | -7.6% |
| Total equity and liabilities | 10/49 | €106,897 | €89,083 | -€17,814 | -16.7% |
| Equity | 10/15 | €65,188 | €49,751 | -€15,437 | -23.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €15,188 | €15,188 | = | 0.0% |
| Distributable reserves | 133 | €15,188 | €15,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,437 | -€15,437 | |
| Amounts payable | 17/49 | €41,709 | €39,332 | -€2,377 | -5.7% |
| Amounts payable within one year | 42/48 | €39,809 | €36,712 | -€3,097 | -7.8% |
| Trade debts | 44 | €10,957 | €12,726 | +€1,768 | +16.1% |
| Suppliers | 440/4 | €10,957 | €12,726 | +€1,768 | +16.1% |
| Taxes, remuneration and social security | 45 | €28,852 | €23,987 | -€4,865 | -16.9% |
| Taxes | 450/3 | €18,760 | €14,947 | -€3,813 | -20.3% |
| Remuneration and social security | 454/9 | €10,091 | €9,039 | -€1,052 | -10.4% |
| Accrued charges and deferred income | 492/3 | €1,900 | €2,620 | +€720 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,573 | €1,365 | -€208 | -13.2% |
| Other operating charges | 640/8 | €505 | €390 | -€115 | -22.8% |
| Gross operating margin | 9900 | €9,124 | -€10,674 | -€19,798 | |
| Operating profit (loss) | 9901 | €7,046 | -€12,429 | -€19,475 | |
| Financial income | 75/76B | €600 | €435 | -€164 | -27.4% |
| Recurring financial income | 75 | €600 | €435 | -€164 | -27.4% |
| Financial charges | 65/66B | €3,305 | €3,311 | +€6 | +0.2% |
| Recurring financial charges | 65 | €3,305 | €3,311 | +€6 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €4,341 | -€15,305 | -€19,645 | |
| Income taxes | 67/77 | €1,404 | €132 | -€1,272 | -90.6% |
| Profit (loss) for the period | 9904 | €2,937 | -€15,437 | -€18,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,937 | -€15,437 | -€18,374 |
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 19 October 2026 via checked.be.