DOURO BATI: 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.
DOURO BATI
Largest movements
- Receivables within one year -€6,847
down €6,847 (-24.6%), from €27,850 to €21,003
of which Trade receivables: -€5,239
- Cash +€1,237
up €1,237 (+2.1%), from €59,426 to €60,663
mainly Net result for the year (+€11,335) and Other debts (+€8,271)
- Reserves -€15,665
down €15,665 (-32.7%), from €47,941 to €32,275
of which Distributable reserves: -€15,665
- Other debts +€8,271
up €8,271 (+951%), from €870 to €9,141
- Tax, wage and social debts +€1,236
up €1,236 (+166%), from €746 to €1,982
- Taxes +€1,703
up €1,703 (+54.6%), from €3,121 to €4,824
- Gross operating margin -€864
down €864 (-5.0%), from €17,140 to €16,276
- Financial income +€278
up €278 (+670%), from €42 to €320
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 | €89,058 | €83,560 | -€5,497 | -6.2% |
| Fixed assets | 21/28 | €121 | €121 | = | 0.0% |
| Financial fixed assets | 28 | €121 | €121 | = | 0.0% |
| Current assets | 29/58 | €88,936 | €83,439 | -€5,497 | -6.2% |
| Amounts receivable within one year | 40/41 | €27,850 | €21,003 | -€6,847 | -24.6% |
| Trade receivables | 40 | €13,015 | €7,776 | -€5,239 | -40.3% |
| Other amounts receivable | 41 | €14,835 | €13,227 | -€1,608 | -10.8% |
| Cash at bank and in hand | 54/58 | €59,426 | €60,663 | +€1,237 | +2.1% |
| Deferred charges and accrued income | 490/1 | €1,660 | €1,773 | +€112 | +6.8% |
| Total equity and liabilities | 10/49 | €89,058 | €83,560 | -€5,497 | -6.2% |
| Equity | 10/15 | €82,320 | €66,655 | -€15,665 | -19.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €47,941 | €32,275 | -€15,665 | -32.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €46,082 | €30,416 | -€15,665 | -34.0% |
| Profit (loss) carried forward | 14 | €28,183 | €28,183 | = | 0.0% |
| Amounts payable | 17/49 | €6,737 | €16,905 | +€10,168 | +151% |
| Amounts payable within one year | 42/48 | €6,737 | €16,905 | +€10,168 | +151% |
| Trade debts | 44 | €5,121 | €5,782 | +€661 | +12.9% |
| Suppliers | 440/4 | €5,121 | €5,782 | +€661 | +12.9% |
| Taxes, remuneration and social security | 45 | €746 | €1,982 | +€1,236 | +166% |
| Taxes | 450/3 | €746 | €1,982 | +€1,236 | +166% |
| Other amounts payable | 47/48 | €870 | €9,141 | +€8,271 | +951% |
| Other operating charges | 640/8 | €506 | €387 | -€118 | -23.4% |
| Gross operating margin | 9900 | €17,140 | €16,276 | -€864 | -5.0% |
| Operating profit (loss) | 9901 | €16,634 | €15,889 | -€746 | -4.5% |
| Financial income | 75/76B | €42 | €320 | +€278 | +670% |
| Recurring financial income | 75 | €42 | €320 | +€278 | +670% |
| Financial charges | 65/66B | €73 | €50 | -€23 | -31.0% |
| Recurring financial charges | 65 | €73 | €50 | -€23 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €16,603 | €16,158 | -€444 | -2.7% |
| Income taxes | 67/77 | €3,121 | €4,824 | +€1,703 | +54.6% |
| Profit (loss) for the period | 9904 | €13,482 | €11,335 | -€2,147 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,482 | €11,335 | -€2,147 | -15.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.