BART COOLS: 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 COOLS
Largest movements
- Cash -€50,297
down €50,297 (-84.8%), from €59,313 to €9,017
mainly Other debts (-€52,650) and Tax, wage and social debts (-€7,881)
- Receivables within one year +€3,142
up €3,142 (+16.5%), from €19,053 to €22,194
of which Other amounts receivable: +€14,366
- Deferred charges and accrued income -€890
down €890 (-35.1%), from €2,538 to €1,648
- Other debts -€52,650
no longer reported in 2025 (was €52,650)
- Profit (loss) carried forward +€14,401
up €14,401 (+1170794.3%), from €1 to €14,402
- Tax, wage and social debts -€7,881
no longer reported in 2025 (was €7,881)
- Trade debts -€2,173
down €2,173 (-95.2%), from €2,283 to €110
- Gross operating margin -€46,846
down €46,846 (-67.6%), from €69,290 to €22,444
- Taxes -€11,218
down €11,218 (-71.0%), from €15,810 to €4,592
- Financial charges +€1,688
up €1,688 (+346.8%), from €487 to €2,175
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 | €83,275 | €34,972 | -€48,303 | -58.0% |
| Fixed assets | 21/28 | €2,372 | €2,113 | -€259 | -10.9% |
| Tangible fixed assets | 22/27 | €2,347 | €2,088 | -€259 | -11.0% |
| Furniture and vehicles | 24 | €2,347 | €2,088 | -€259 | -11.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €80,904 | €32,859 | -€48,045 | -59.4% |
| Amounts receivable within one year | 40/41 | €19,053 | €22,194 | +€3,142 | +16.5% |
| Trade receivables | 40 | €11,616 | €392 | -€11,224 | -96.6% |
| Other amounts receivable | 41 | €7,437 | €21,803 | +€14,366 | +193.2% |
| Cash at bank and in hand | 54/58 | €59,313 | €9,017 | -€50,297 | -84.8% |
| Deferred charges and accrued income | 490/1 | €2,538 | €1,648 | -€890 | -35.1% |
| Total equity and liabilities | 10/49 | €83,275 | €34,972 | -€48,303 | -58.0% |
| Equity | 10/15 | €20,461 | €34,862 | +€14,401 | +70.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €14,402 | +€14,401 | +1170794.3% |
| Amounts payable | 17/49 | €62,814 | €110 | -€62,704 | -99.8% |
| Amounts payable within one year | 42/48 | €62,814 | €110 | -€62,704 | -99.8% |
| Trade debts | 44 | €2,283 | €110 | -€2,173 | -95.2% |
| Suppliers | 440/4 | €2,283 | €110 | -€2,173 | -95.2% |
| Taxes, remuneration and social security | 45 | €7,881 | - | -€7,881 | |
| Taxes | 450/3 | €7,881 | - | -€7,881 | |
| Other amounts payable | 47/48 | €52,650 | - | -€52,650 | |
| Non-recurring operating income | 76A | - | €5,161 | +€5,161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €698 | €1,302 | +€604 | +86.6% |
| Other operating charges | 640/8 | €644 | €444 | -€199 | -31.0% |
| Gross operating margin | 9900 | €69,290 | €22,444 | -€46,846 | -67.6% |
| Operating profit (loss) | 9901 | €67,949 | €20,698 | -€47,250 | -69.5% |
| Financial income | 75/76B | €426 | €469 | +€44 | +10.3% |
| Recurring financial income | 75 | €426 | €469 | +€44 | +10.3% |
| Financial charges | 65/66B | €487 | €2,175 | +€1,688 | +346.8% |
| Recurring financial charges | 65 | €487 | €2,175 | +€1,688 | +346.8% |
| Profit (loss) for the period before taxes | 9903 | €67,888 | €18,993 | -€48,895 | -72.0% |
| Income taxes | 67/77 | €15,810 | €4,592 | -€11,218 | -71.0% |
| Profit (loss) for the period | 9904 | €52,078 | €14,401 | -€37,677 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,078 | €14,401 | -€37,677 | -72.3% |
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 28 September 2026 via checked.be.