BART AWEBT: what changed
Two fiscal 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.
BART AWEBT
Largest movements
- Receivables within one year -€10,217
down €10,217 (-30.7%), from €33,252 to €23,035
of which Other amounts receivable: -€8,041
- Stocks and contracts +€7,500
new in 2025: €7,500
- Tangible fixed assets -€6,955
down €6,955 (-16.1%), from €43,226 to €36,271
of which Furniture and vehicles: -€8,561
- Cash +€5,481
up €5,481 (+25.2%), from €21,722 to €27,203
mainly Receivables within one year (+€10,217) and Net result for the year (+€9,897)
- Reserves +€9,897
up €9,897 (+31.7%), from €31,250 to €41,147
- Debts after one year -€8,004
down €8,004 (-26.6%), from €30,139 to €22,135
- Other debts -€4,890
down €4,890 (-42.8%), from €11,429 to €6,539
- Trade debts -€3,356
down €3,356 (-32.6%), from €10,301 to €6,945
- Tax, wage and social debts +€1,793
up €1,793 (+28.8%), from €6,235 to €8,028
- Gross operating margin +€5,116
up €5,116 (+23.7%), from €21,565 to €26,682
- Depreciation +€1,738
up €1,738 (+23.2%), from €7,481 to €9,219
- Other operating charges -€1,375
down €1,375 (-70.1%), from €1,961 to €585
- Financial charges +€1,312
up €1,312 (+74.7%), from €1,757 to €3,068
- Taxes +€895
up €895 (+29.7%), from €3,017 to €3,912
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 | €102,062 | €97,799 | -€4,263 | -4.2% |
| Fixed assets | 21/28 | €43,226 | €36,271 | -€6,955 | -16.1% |
| Tangible fixed assets | 22/27 | €43,226 | €36,271 | -€6,955 | -16.1% |
| Plant, machinery and equipment | 23 | €4,226 | €5,833 | +€1,607 | +38.0% |
| Furniture and vehicles | 24 | €38,999 | €30,438 | -€8,561 | -22.0% |
| Current assets | 29/58 | €58,836 | €61,527 | +€2,692 | +4.6% |
| Stocks and contracts in progress | 3 | - | €7,500 | +€7,500 | |
| Stocks | 30/36 | - | €7,500 | +€7,500 | |
| Amounts receivable within one year | 40/41 | €33,252 | €23,035 | -€10,217 | -30.7% |
| Trade receivables | 40 | €25,212 | €23,035 | -€2,176 | -8.6% |
| Other amounts receivable | 41 | €8,041 | - | -€8,041 | |
| Cash at bank and in hand | 54/58 | €21,722 | €27,203 | +€5,481 | +25.2% |
| Deferred charges and accrued income | 490/1 | €3,861 | €3,789 | -€73 | -1.9% |
| Total equity and liabilities | 10/49 | €102,062 | €97,799 | -€4,263 | -4.2% |
| Equity | 10/15 | €36,250 | €46,147 | +€9,897 | +27.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,250 | €41,147 | +€9,897 | +31.7% |
| Distributable reserves | 133 | €31,250 | €41,147 | +€9,897 | +31.7% |
| Amounts payable | 17/49 | €65,811 | €51,651 | -€14,160 | -21.5% |
| Amounts payable after more than one year | 17 | €30,139 | €22,135 | -€8,004 | -26.6% |
| Financial debts | 170/4 | €30,139 | €22,135 | -€8,004 | -26.6% |
| Amounts payable within one year | 42/48 | €35,672 | €29,516 | -€6,156 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €7,707 | €8,004 | +€297 | +3.9% |
| Trade debts | 44 | €10,301 | €6,945 | -€3,356 | -32.6% |
| Suppliers | 440/4 | €10,301 | €6,945 | -€3,356 | -32.6% |
| Taxes, remuneration and social security | 45 | €6,235 | €8,028 | +€1,793 | +28.8% |
| Taxes | 450/3 | €6,235 | €8,028 | +€1,793 | +28.8% |
| Other amounts payable | 47/48 | €11,429 | €6,539 | -€4,890 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,481 | €9,219 | +€1,738 | +23.2% |
| Other operating charges | 640/8 | €1,961 | €585 | -€1,375 | -70.1% |
| Gross operating margin | 9900 | €21,565 | €26,682 | +€5,116 | +23.7% |
| Operating profit (loss) | 9901 | €12,123 | €16,878 | +€4,754 | +39.2% |
| Financial income | 75/76B | €400 | €0 | -€400 | -100.0% |
| Recurring financial income | 75 | €400 | €0 | -€400 | -100.0% |
| Financial charges | 65/66B | €1,757 | €3,068 | +€1,312 | +74.7% |
| Recurring financial charges | 65 | €1,757 | €3,068 | +€1,312 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | €10,767 | €13,809 | +€3,042 | +28.3% |
| Income taxes | 67/77 | €3,017 | €3,912 | +€895 | +29.7% |
| Profit (loss) for the period | 9904 | €7,750 | €9,897 | +€2,147 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,750 | €9,897 | +€2,147 | +27.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.