BART CRAANE: 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 CRAANE
Largest movements
- Tangible fixed assets +€34,351
up €34,351 (+62.4%), from €55,018 to €89,368
of which Furniture and vehicles: +€37,078
- Cash -€21,827
down €21,827 (-24.4%), from €89,294 to €67,467
mainly Investment in fixed assets (net) (-€44,828) and Debts after one year (-€7,679)
- Current investments +€6,000
up €6,000 (+17.1%), from €35,000 to €41,000
- Reserves +€26,918
up €26,918 (+33.8%), from €79,666 to €106,584
of which Distributable reserves: +€26,918
- Debts after one year -€7,679
down €7,679 (-51.2%), from €15,009 to €7,330
- Accrued charges and deferred income -€6,478
down €6,478 (-51.8%), from €12,505 to €6,027
- Tax, wage and social debts +€2,692
up €2,692 (+108.0%), from €2,492 to €5,184
- Depreciation -€7,372
down €7,372 (-41.3%), from €17,850 to €10,478
- Other operating charges +€2,512
up €2,512 (+328.3%), from €765 to €3,277
- Taxes +€1,910
up €1,910 (+14.2%), from €13,495 to €15,405
- Gross operating margin -€816
down €816 (-1.4%), from €57,516 to €56,700
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.
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 | €195,316 | €210,654 | +€15,338 | +7.9% |
| Fixed assets | 21/28 | €55,043 | €89,393 | +€34,351 | +62.4% |
| Tangible fixed assets | 22/27 | €55,018 | €89,368 | +€34,351 | +62.4% |
| Plant, machinery and equipment | 23 | €5,368 | €3,364 | -€2,004 | -37.3% |
| Furniture and vehicles | 24 | €47,847 | €84,926 | +€37,078 | +77.5% |
| Other tangible fixed assets | 26 | €1,803 | €1,078 | -€724 | -40.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €140,274 | €121,261 | -€19,013 | -13.6% |
| Amounts receivable within one year | 40/41 | €13,987 | €12,382 | -€1,605 | -11.5% |
| Other amounts receivable | 41 | €13,987 | €12,382 | -€1,605 | -11.5% |
| Current investments | 50/53 | €35,000 | €41,000 | +€6,000 | +17.1% |
| Cash at bank and in hand | 54/58 | €89,294 | €67,467 | -€21,827 | -24.4% |
| Deferred charges and accrued income | 490/1 | €1,993 | €412 | -€1,581 | -79.3% |
| Total equity and liabilities | 10/49 | €195,316 | €210,654 | +€15,338 | +7.9% |
| Equity | 10/15 | €157,176 | €184,094 | +€26,918 | +17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,666 | €106,584 | +€26,918 | +33.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,806 | €104,724 | +€26,918 | +34.6% |
| Profit (loss) carried forward | 14 | €58,910 | €58,910 | = | 0.0% |
| Amounts payable | 17/49 | €38,140 | €26,560 | -€11,580 | -30.4% |
| Amounts payable after more than one year | 17 | €15,009 | €7,330 | -€7,679 | -51.2% |
| Financial debts | 170/4 | €15,009 | €7,330 | -€7,679 | -51.2% |
| Amounts payable within one year | 42/48 | €10,626 | €13,203 | +€2,577 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €7,361 | €7,679 | +€318 | +4.3% |
| Trade debts | 44 | €773 | €340 | -€433 | -56.0% |
| Suppliers | 440/4 | €773 | €340 | -€433 | -56.0% |
| Taxes, remuneration and social security | 45 | €2,492 | €5,184 | +€2,692 | +108.0% |
| Taxes | 450/3 | €2,492 | €5,184 | +€2,692 | +108.0% |
| Accrued charges and deferred income | 492/3 | €12,505 | €6,027 | -€6,478 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,850 | €10,478 | -€7,372 | -41.3% |
| Other operating charges | 640/8 | €765 | €3,277 | +€2,512 | +328.3% |
| Gross operating margin | 9900 | €57,516 | €56,700 | -€816 | -1.4% |
| Operating profit (loss) | 9901 | €38,902 | €42,945 | +€4,044 | +10.4% |
| Financial income | 75/76B | €762 | €324 | -€438 | -57.5% |
| Recurring financial income | 75 | €762 | €324 | -€438 | -57.5% |
| Financial charges | 65/66B | €1,249 | €946 | -€303 | -24.2% |
| Recurring financial charges | 65 | €1,249 | €946 | -€303 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €38,415 | €42,323 | +€3,908 | +10.2% |
| Income taxes | 67/77 | €13,495 | €15,405 | +€1,910 | +14.2% |
| Profit (loss) for the period | 9904 | €24,920 | €26,918 | +€1,998 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,920 | €26,918 | +€1,998 | +8.0% |
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 2 October 2026 via checked.be.