BATTLE CONSULT: 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.
BATTLE CONSULT
Largest movements
- Receivables within one year -€27,312
down €27,312 (-82.9%), from €32,933 to €5,620
of which Other amounts receivable: -€16,193
- Tangible fixed assets -€27,015
down €27,015 (-12.0%), from €225,055 to €198,041
of which Furniture and vehicles: -€21,735
- Cash +€8,257
up €8,257 (+21.8%), from €37,950 to €46,207
mainly Depreciation (+€30,015) and Receivables within one year (+€27,312)
- Deferred charges and accrued income -€3,302
down €3,302 (-76.1%), from €4,336 to €1,035
- Debts after one year -€20,566
down €20,566 (-29.4%), from €70,071 to €49,505
- Reserves -€20,500
down €20,500 (-14.6%), from €140,660 to €120,160
- Tax, wage and social debts -€12,108
down €12,108 (-63.0%), from €19,207 to €7,099
of which Taxes: -€12,125
- Other debts +€5,833
up €5,833 (+25.0%), from €23,300 to €29,133
- Depreciation +€14,490
up €14,490 (+93.3%), from €15,525 to €30,015
- Gross operating margin -€11,924
down €11,924 (-19.0%), from €62,908 to €50,984
- Taxes -€7,513
down €7,513 (-56.0%), from €13,423 to €5,910
- Other operating charges +€2,266
up €2,266 (+75.8%), from €2,991 to €5,256
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 | €300,275 | €250,903 | -€49,372 | -16.4% |
| Fixed assets | 21/28 | €225,055 | €198,041 | -€27,015 | -12.0% |
| Tangible fixed assets | 22/27 | €225,055 | €198,041 | -€27,015 | -12.0% |
| Land and buildings | 22 | €151,727 | €145,867 | -€5,860 | -3.9% |
| Plant, machinery and equipment | 23 | - | €2,484 | +€2,484 | |
| Furniture and vehicles | 24 | €64,493 | €42,759 | -€21,735 | -33.7% |
| Other tangible fixed assets | 26 | €8,835 | €6,931 | -€1,904 | -21.6% |
| Current assets | 29/58 | €75,220 | €52,862 | -€22,357 | -29.7% |
| Amounts receivable within one year | 40/41 | €32,933 | €5,620 | -€27,312 | -82.9% |
| Trade receivables | 40 | €12,013 | €893 | -€11,119 | -92.6% |
| Other amounts receivable | 41 | €20,920 | €4,727 | -€16,193 | -77.4% |
| Cash at bank and in hand | 54/58 | €37,950 | €46,207 | +€8,257 | +21.8% |
| Deferred charges and accrued income | 490/1 | €4,336 | €1,035 | -€3,302 | -76.1% |
| Total equity and liabilities | 10/49 | €300,275 | €250,903 | -€49,372 | -16.4% |
| Equity | 10/15 | €160,676 | €139,238 | -€21,438 | -13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,660 | €120,160 | -€20,500 | -14.6% |
| Distributable reserves | 133 | €140,660 | €120,160 | -€20,500 | -14.6% |
| Profit (loss) carried forward | 14 | €1,416 | €478 | -€938 | -66.2% |
| Amounts payable | 17/49 | €139,599 | €111,665 | -€27,934 | -20.0% |
| Amounts payable after more than one year | 17 | €70,071 | €49,505 | -€20,566 | -29.4% |
| Financial debts | 170/4 | €70,071 | €49,505 | -€20,566 | -29.4% |
| Amounts payable within one year | 42/48 | €69,528 | €62,160 | -€7,368 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €23,535 | €22,894 | -€641 | -2.7% |
| Trade debts | 44 | €3,487 | €3,035 | -€452 | -13.0% |
| Suppliers | 440/4 | €3,487 | €3,035 | -€452 | -13.0% |
| Taxes, remuneration and social security | 45 | €19,207 | €7,099 | -€12,108 | -63.0% |
| Taxes | 450/3 | €16,839 | €4,714 | -€12,125 | -72.0% |
| Remuneration and social security | 454/9 | €2,368 | €2,385 | +€17 | +0.7% |
| Other amounts payable | 47/48 | €23,300 | €29,133 | +€5,833 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,525 | €30,015 | +€14,490 | +93.3% |
| Other operating charges | 640/8 | €2,991 | €5,256 | +€2,266 | +75.8% |
| Gross operating margin | 9900 | €62,908 | €50,984 | -€11,924 | -19.0% |
| Operating profit (loss) | 9901 | €44,392 | €15,713 | -€28,679 | -64.6% |
| Financial income | 75/76B | €221 | €200 | -€21 | -9.5% |
| Recurring financial income | 75 | €221 | €200 | -€21 | -9.5% |
| Financial charges | 65/66B | €2,619 | €2,941 | +€322 | +12.3% |
| Recurring financial charges | 65 | €2,619 | €2,941 | +€322 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €41,994 | €12,972 | -€29,022 | -69.1% |
| Income taxes | 67/77 | €13,423 | €5,910 | -€7,513 | -56.0% |
| Profit (loss) for the period | 9904 | €28,571 | €7,062 | -€21,509 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,571 | €7,062 | -€21,509 | -75.3% |
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 15 October 2026 via checked.be.