Dr D. Bataille: 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.
Dr D. Bataille
Largest movements
- Cash +€15,465
up €15,465 (+472%), from €3,279 to €18,744
mainly Net result for the year (+€20,402) and Depreciation (+€6,700)
- Tangible fixed assets -€6,700
down €6,700 (-23.6%), from €28,356 to €21,656
of which Furniture and vehicles: -€6,700
- Receivables within one year +€1,608
up €1,608 (+43.6%), from €3,691 to €5,299
of which Other amounts receivable: +€1,608
- Profit (loss) carried forward +€20,402
up €20,402, from -€11,753 to €8,649
- Debts after one year -€10,333
down €10,333 (-79.6%), from €12,989 to €2,656
- Gross operating margin +€48,854
up €48,854, from -€18,951 to €29,903
- Turnover +€34,047
up €34,047 (+55.4%), from €61,465 to €95,512
- Purchases and services -€14,309
down €14,309 (-17.0%), from €83,947 to €69,639
- Depreciation +€1,556
up €1,556 (+30.2%), from €5,144 to €6,700
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 | €35,739 | €46,286 | +€10,547 | +29.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €28,356 | €21,656 | -€6,700 | -23.6% |
| Tangible fixed assets | 22/27 | €28,356 | €21,656 | -€6,700 | -23.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €28,356 | €21,656 | -€6,700 | -23.6% |
| Current assets | 29/58 | €7,383 | €24,630 | +€17,247 | +234% |
| Amounts receivable within one year | 40/41 | €3,691 | €5,299 | +€1,608 | +43.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,691 | €5,299 | +€1,608 | +43.6% |
| Cash at bank and in hand | 54/58 | €3,279 | €18,744 | +€15,465 | +472% |
| Deferred charges and accrued income | 490/1 | €413 | €587 | +€174 | +42.2% |
| Total equity and liabilities | 10/49 | €35,739 | €46,286 | +€10,547 | +29.5% |
| Equity | 10/15 | €8,707 | €29,109 | +€20,402 | +234% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,753 | €8,649 | +€20,402 | |
| Amounts payable | 17/49 | €27,032 | €17,177 | -€9,855 | -36.5% |
| Amounts payable after more than one year | 17 | €12,989 | €2,656 | -€10,333 | -79.6% |
| Financial debts | 170/4 | €12,989 | €2,656 | -€10,333 | -79.6% |
| Amounts payable within one year | 42/48 | €14,043 | €14,521 | +€478 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €9,883 | €10,333 | +€450 | +4.6% |
| Trade debts | 44 | €872 | €775 | -€97 | -11.1% |
| Suppliers | 440/4 | €872 | €775 | -€97 | -11.1% |
| Taxes, remuneration and social security | 45 | €3,288 | €3,413 | +€125 | +3.8% |
| Taxes | 450/3 | €3,288 | €3,413 | +€125 | +3.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €61,465 | €95,512 | +€34,047 | +55.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €83,947 | €69,639 | -€14,309 | -17.0% |
| Remuneration, social security and pensions | 62 | €200 | €737 | +€537 | +269% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,144 | €6,700 | +€1,556 | +30.2% |
| Other operating charges | 640/8 | €899 | €716 | -€183 | -20.4% |
| Non-recurring operating charges | 66A | €5,860 | - | -€5,860 | |
| Gross operating margin | 9900 | -€18,951 | €29,903 | +€48,854 | |
| Operating profit (loss) | 9901 | -€31,054 | €21,750 | +€52,804 | |
| Financial charges | 65/66B | €1,168 | €1,037 | -€131 | -11.2% |
| Recurring financial charges | 65 | €1,168 | €1,037 | -€131 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€32,222 | €20,713 | +€52,935 | |
| Income taxes | 67/77 | €277 | €311 | +€34 | +12.1% |
| Profit (loss) for the period | 9904 | -€32,500 | €20,402 | +€52,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,500 | €20,402 | +€52,901 |
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.