DV Batipro: 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.
DV Batipro
Largest movements
- Tangible fixed assets +€32,601
up €32,601 (+93.9%), from €34,733 to €67,334
of which Furniture and vehicles: +€21,564
- Receivables within one year +€32,473
up €32,473 (+205.4%), from €15,811 to €48,283
of which Trade receivables: +€25,561
- Cash +€19,916
up €19,916 (+66.4%), from €30,011 to €49,927
mainly Advances received (+€45,502) and Net result for the year (+€26,746)
- Stocks and contracts +€14,452
up €14,452 (+157.1%), from €9,198 to €23,651
of which Contracts in progress: +€10,860
- Advances received +€45,502
up €45,502 (+113.8%), from €39,983 to €85,485
- Reserves +€26,746
up €26,746 (+398.8%), from €6,707 to €33,453
- Debts after one year +€18,985
up €18,985 (+72.8%), from €26,085 to €45,070
- Current portion of long-term debt +€6,444
up €6,444 (+99.0%), from €6,509 to €12,953
- Trade debts +€4,854
up €4,854 (+84.8%), from €5,723 to €10,578
- Gross operating margin +€39,423
up €39,423 (+266.6%), from €14,786 to €54,209
- Depreciation +€7,889
up €7,889 (+212.3%), from €3,716 to €11,605
- Taxes +€5,821
up €5,821 (+444.9%), from €1,308 to €7,129
- Staff costs +€3,537
up €3,537 (+148.4%), from €2,383 to €5,920
- Financial charges +€1,367
up €1,367 (+203.4%), from €672 to €2,039
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 | €95,599 | €193,954 | +€98,355 | +102.9% |
| Formation expenses | 20 | €4,353 | €3,343 | -€1,010 | -23.2% |
| Fixed assets | 21/28 | €34,793 | €68,507 | +€33,714 | +96.9% |
| Tangible fixed assets | 22/27 | €34,733 | €67,334 | +€32,601 | +93.9% |
| Plant, machinery and equipment | 23 | €2,622 | €13,659 | +€11,037 | +420.9% |
| Furniture and vehicles | 24 | €32,111 | €53,675 | +€21,564 | +67.2% |
| Financial fixed assets | 28 | €60 | €1,173 | +€1,113 | +1854.4% |
| Current assets | 29/58 | €56,453 | €122,104 | +€65,651 | +116.3% |
| Stocks and contracts in progress | 3 | €9,198 | €23,651 | +€14,452 | +157.1% |
| Stocks | 30/36 | €6,123 | €9,715 | +€3,592 | +58.7% |
| Contracts in progress | 37 | €3,075 | €13,935 | +€10,860 | +353.2% |
| Amounts receivable within one year | 40/41 | €15,811 | €48,283 | +€32,473 | +205.4% |
| Trade receivables | 40 | €3,968 | €29,529 | +€25,561 | +644.1% |
| Other amounts receivable | 41 | €11,842 | €18,754 | +€6,912 | +58.4% |
| Cash at bank and in hand | 54/58 | €30,011 | €49,927 | +€19,916 | +66.4% |
| Deferred charges and accrued income | 490/1 | €1,432 | €242 | -€1,190 | -83.1% |
| Total equity and liabilities | 10/49 | €95,599 | €193,954 | +€98,355 | +102.9% |
| Equity | 10/15 | €12,707 | €39,453 | +€26,746 | +210.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €6,707 | €33,453 | +€26,746 | +398.8% |
| Distributable reserves | 133 | €6,707 | €33,453 | +€26,746 | +398.8% |
| Amounts payable | 17/49 | €82,892 | €154,501 | +€71,609 | +86.4% |
| Amounts payable after more than one year | 17 | €26,085 | €45,070 | +€18,985 | +72.8% |
| Financial debts | 170/4 | €26,085 | €45,070 | +€18,985 | +72.8% |
| Amounts payable within one year | 42/48 | €56,806 | €109,431 | +€52,624 | +92.6% |
| Current portion of amounts payable after more than one year | 42 | €6,509 | €12,953 | +€6,444 | +99.0% |
| Trade debts | 44 | €5,723 | €10,578 | +€4,854 | +84.8% |
| Suppliers | 440/4 | €5,723 | €10,578 | +€4,854 | +84.8% |
| Advances received on contracts in progress | 46 | €39,983 | €85,485 | +€45,502 | +113.8% |
| Taxes, remuneration and social security | 45 | €4,208 | €141 | -€4,068 | -96.7% |
| Taxes | 450/3 | €1,308 | €129 | -€1,179 | -90.1% |
| Remuneration and social security | 454/9 | €2,900 | €12 | -€2,888 | -99.6% |
| Other amounts payable | 47/48 | €383 | €274 | -€108 | -28.3% |
| Remuneration, social security and pensions | 62 | €2,383 | €5,920 | +€3,537 | +148.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,716 | €11,605 | +€7,889 | +212.3% |
| Other operating charges | 640/8 | - | €955 | +€955 | |
| Gross operating margin | 9900 | €14,786 | €54,209 | +€39,423 | +266.6% |
| Operating profit (loss) | 9901 | €8,687 | €35,730 | +€27,043 | +311.3% |
| Financial income | 75/76B | - | €184 | +€184 | |
| Recurring financial income | 75 | - | €184 | +€184 | |
| Financial charges | 65/66B | €672 | €2,039 | +€1,367 | +203.4% |
| Recurring financial charges | 65 | €672 | €2,039 | +€1,367 | +203.4% |
| Profit (loss) for the period before taxes | 9903 | €8,015 | €33,875 | +€25,860 | +322.6% |
| Income taxes | 67/77 | €1,308 | €7,129 | +€5,821 | +444.9% |
| Profit (loss) for the period | 9904 | €6,707 | €26,746 | +€20,039 | +298.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,707 | €26,746 | +€20,039 | +298.8% |
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 10 October 2026 via checked.be.