BATTISTONI: 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.
BATTISTONI
Largest movements
- Cash +€18,555
up €18,555 (+279.7%), from €6,635 to €25,189
mainly Net result for the year (+€16,287) and Depreciation (+€7,530)
- Tangible fixed assets -€7,530
down €7,530 (-10.5%), from €71,397 to €63,867
of which Plant, machinery and equipment: -€4,246
- Receivables within one year -€6,314
down €6,314 (-74.3%), from €8,497 to €2,182
- Other debts +€5,315
up €5,315 (+48.4%), from €10,972 to €16,287
- Trade debts -€2,145
down €2,145 (-57.7%), from €3,720 to €1,574
- Debts after one year +€1,023
up €1,023 (+24.7%), from €4,142 to €5,165
- Gross operating margin +€4,596
up €4,596 (+14.6%), from €31,389 to €35,985
- Depreciation -€2,770
down €2,770 (-26.9%), from €10,300 to €7,530
- Taxes +€1,813
up €1,813 (+38.1%), from €4,754 to €6,567
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 | €89,917 | €94,838 | +€4,922 | +5.5% |
| Fixed assets | 21/28 | €71,397 | €63,867 | -€7,530 | -10.5% |
| Tangible fixed assets | 22/27 | €71,397 | €63,867 | -€7,530 | -10.5% |
| Land and buildings | 22 | €44,091 | €43,706 | -€384 | -0.9% |
| Plant, machinery and equipment | 23 | €20,463 | €16,218 | -€4,246 | -20.7% |
| Furniture and vehicles | 24 | €6,843 | €3,944 | -€2,900 | -42.4% |
| Current assets | 29/58 | €18,520 | €30,971 | +€12,451 | +67.2% |
| Amounts receivable within one year | 40/41 | €8,497 | €2,182 | -€6,314 | -74.3% |
| Other amounts receivable | 41 | €8,497 | €2,182 | -€6,314 | -74.3% |
| Cash at bank and in hand | 54/58 | €6,635 | €25,189 | +€18,555 | +279.7% |
| Deferred charges and accrued income | 490/1 | €3,388 | €3,599 | +€211 | +6.2% |
| Total equity and liabilities | 10/49 | €89,917 | €94,838 | +€4,922 | +5.5% |
| Equity | 10/15 | €66,246 | €66,246 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,246 | €46,246 | = | 0.0% |
| Amounts payable | 17/49 | €23,670 | €28,592 | +€4,922 | +20.8% |
| Amounts payable after more than one year | 17 | €4,142 | €5,165 | +€1,023 | +24.7% |
| Financial debts | 170/4 | €4,142 | €5,165 | +€1,023 | +24.7% |
| Amounts payable within one year | 42/48 | €19,528 | €23,426 | +€3,898 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €4,836 | €4,998 | +€162 | +3.3% |
| Trade debts | 44 | €3,720 | €1,574 | -€2,145 | -57.7% |
| Suppliers | 440/4 | €3,720 | €1,574 | -€2,145 | -57.7% |
| Taxes, remuneration and social security | 45 | - | €567 | +€567 | |
| Taxes | 450/3 | - | €567 | +€567 | |
| Other amounts payable | 47/48 | €10,972 | €16,287 | +€5,315 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,300 | €7,530 | -€2,770 | -26.9% |
| Other operating charges | 640/8 | €5,424 | €5,324 | -€100 | -1.8% |
| Gross operating margin | 9900 | €31,389 | €35,985 | +€4,596 | +14.6% |
| Operating profit (loss) | 9901 | €15,666 | €23,131 | +€7,465 | +47.7% |
| Financial income | 75/76B | €392 | €256 | -€136 | -34.7% |
| Recurring financial income | 75 | €392 | €256 | -€136 | -34.7% |
| Financial charges | 65/66B | €331 | €533 | +€201 | +60.8% |
| Recurring financial charges | 65 | €331 | €533 | +€201 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €15,726 | €22,854 | +€7,128 | +45.3% |
| Income taxes | 67/77 | €4,754 | €6,567 | +€1,813 | +38.1% |
| Profit (loss) for the period | 9904 | €10,972 | €16,287 | +€5,315 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,972 | €16,287 | +€5,315 | +48.4% |
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 5 October 2026 via checked.be.