Battistrada: 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.
Battistrada
Largest movements
- Intangible fixed assets -€26,688
down €26,688 (-33.4%), from €79,924 to €53,236
- Cash +€2,320
up €2,320 (+182%), from €1,273 to €3,593
mainly Depreciation (+€37,148) and Trade debts (+€7,706)
- Tangible fixed assets -€1,515
down €1,515 (-65.5%), from €2,312 to €797
- Profit (loss) carried forward -€43,363
down €43,363 (-44.7%), from -€96,954 to -€140,317
- Trade debts +€7,706
up €7,706 (+162%), from €4,751 to €12,457
- Debts after one year +€5,000
up €5,000 (+3.4%), from €145,000 to €150,000
- Other debts +€4,875
up €4,875 (+78.9%), from €6,182 to €11,057
- Depreciation +€3,169
up €3,169 (+9.3%), from €33,978 to €37,148
- Gross operating margin -€1,711
down €1,711, from €1,643 to -€68
- Other operating charges +€273
up €273 (+114%), from €240 to €513
- Financial charges +€198
up €198 (+3.6%), from €5,503 to €5,701
- Financial income +€67
new in 2025: €67
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 | €83,854 | €58,322 | -€25,532 | -30.4% |
| Formation expenses | 20 | €55 | €0 | -€55 | -100% |
| Fixed assets | 21/28 | €82,236 | €54,033 | -€28,203 | -34.3% |
| Intangible fixed assets | 21 | €79,924 | €53,236 | -€26,688 | -33.4% |
| Tangible fixed assets | 22/27 | €2,312 | €797 | -€1,515 | -65.5% |
| Furniture and vehicles | 24 | €2,312 | €797 | -€1,515 | -65.5% |
| Current assets | 29/58 | €1,564 | €4,289 | +€2,726 | +174% |
| Amounts receivable within one year | 40/41 | €291 | €697 | +€406 | +140% |
| Trade receivables | 40 | €0 | €625 | +€625 | |
| Other amounts receivable | 41 | €291 | €72 | -€218 | -75.2% |
| Cash at bank and in hand | 54/58 | €1,273 | €3,593 | +€2,320 | +182% |
| Total equity and liabilities | 10/49 | €83,854 | €58,322 | -€25,532 | -30.4% |
| Equity | 10/15 | -€76,954 | -€120,317 | -€43,363 | -56.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,954 | -€140,317 | -€43,363 | -44.7% |
| Amounts payable | 17/49 | €160,808 | €178,639 | +€17,831 | +11.1% |
| Amounts payable after more than one year | 17 | €145,000 | €150,000 | +€5,000 | +3.4% |
| Other amounts payable | 178/9 | €145,000 | €150,000 | +€5,000 | +3.4% |
| Amounts payable within one year | 42/48 | €10,933 | €23,514 | +€12,581 | +115% |
| Trade debts | 44 | €4,751 | €12,457 | +€7,706 | +162% |
| Suppliers | 440/4 | €4,751 | €12,457 | +€7,706 | +162% |
| Other amounts payable | 47/48 | €6,182 | €11,057 | +€4,875 | +78.9% |
| Accrued charges and deferred income | 492/3 | €4,875 | €5,125 | +€250 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,978 | €37,148 | +€3,169 | +9.3% |
| Other operating charges | 640/8 | €240 | €513 | +€273 | +114% |
| Gross operating margin | 9900 | €1,643 | -€68 | -€1,711 | |
| Operating profit (loss) | 9901 | -€32,575 | -€37,729 | -€5,154 | -15.8% |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €5,503 | €5,701 | +€198 | +3.6% |
| Recurring financial charges | 65 | €5,503 | €5,701 | +€198 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,078 | -€43,363 | -€5,285 | -13.9% |
| Profit (loss) for the period | 9904 | -€38,078 | -€43,363 | -€5,285 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,078 | -€43,363 | -€5,285 | -13.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.