BART COLEMONT: 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.
BART COLEMONT
Largest movements
- Cash +€52,918
up €52,918 (+328%), from €16,153 to €69,070
mainly Other debts (+€123,715) and Net result for the year (+€34,907)
- Receivables within one year -€24,048
down €24,048 (-24.2%), from €99,311 to €75,262
of which Trade receivables: -€24,200
- Other debts +€123,715
new in 2025: €123,715
- Reserves -€88,808
down €88,808 (-64.7%), from €137,226 to €48,418
- Tax, wage and social debts -€4,792
down €4,792 (-22.0%), from €21,776 to €16,984
- Gross operating margin +€4,762
up €4,762 (+11.9%), from €40,023 to €44,785
- Taxes +€1,779
up €1,779 (+22.4%), from €7,952 to €9,731
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 | €161,708 | €190,976 | +€29,268 | +18.1% |
| Fixed assets | 21/28 | - | €957 | +€957 | |
| Tangible fixed assets | 22/27 | - | €957 | +€957 | |
| Furniture and vehicles | 24 | - | €957 | +€957 | |
| Current assets | 29/58 | €161,708 | €190,018 | +€28,311 | +17.5% |
| Amounts receivable after more than one year | 29 | €40,905 | €41,056 | +€151 | +0.4% |
| Other amounts receivable | 291 | €40,905 | €41,056 | +€151 | +0.4% |
| Amounts receivable within one year | 40/41 | €99,311 | €75,262 | -€24,048 | -24.2% |
| Trade receivables | 40 | €96,800 | €72,600 | -€24,200 | -25.0% |
| Other amounts receivable | 41 | €2,511 | €2,662 | +€152 | +6.0% |
| Cash at bank and in hand | 54/58 | €16,153 | €69,070 | +€52,918 | +328% |
| Deferred charges and accrued income | 490/1 | €5,339 | €4,630 | -€710 | -13.3% |
| Total equity and liabilities | 10/49 | €161,708 | €190,976 | +€29,268 | +18.1% |
| Equity | 10/15 | €138,726 | €49,918 | -€88,808 | -64.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €137,226 | €48,418 | -€88,808 | -64.7% |
| Distributable reserves | 133 | €137,226 | €48,418 | -€88,808 | -64.7% |
| Amounts payable | 17/49 | €22,981 | €141,057 | +€118,076 | +514% |
| Amounts payable within one year | 42/48 | €22,981 | €141,057 | +€118,076 | +514% |
| Trade debts | 44 | €1,205 | €358 | -€848 | -70.3% |
| Suppliers | 440/4 | €1,205 | €358 | -€848 | -70.3% |
| Taxes, remuneration and social security | 45 | €21,776 | €16,984 | -€4,792 | -22.0% |
| Taxes | 450/3 | €21,776 | €16,984 | -€4,792 | -22.0% |
| Other amounts payable | 47/48 | - | €123,715 | +€123,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €108 | +€108 | |
| Other operating charges | 640/8 | €62 | €462 | +€400 | +645% |
| Gross operating margin | 9900 | €40,023 | €44,785 | +€4,762 | +11.9% |
| Operating profit (loss) | 9901 | €39,961 | €44,215 | +€4,254 | +10.6% |
| Financial income | 75/76B | €573 | €593 | +€20 | +3.4% |
| Recurring financial income | 75 | €573 | €593 | +€20 | +3.4% |
| Financial charges | 65/66B | €80 | €169 | +€89 | +111% |
| Recurring financial charges | 65 | €80 | €169 | +€89 | +111% |
| Profit (loss) for the period before taxes | 9903 | €40,454 | €44,639 | +€4,184 | +10.3% |
| Income taxes | 67/77 | €7,952 | €9,731 | +€1,779 | +22.4% |
| Profit (loss) for the period | 9904 | €32,502 | €34,907 | +€2,405 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,502 | €34,907 | +€2,405 | +7.4% |
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 21 October 2026 via checked.be.