BART DERÉ SERVICES: 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 DERÉ SERVICES
Largest movements
- Cash +€2,432
up €2,432 (+12.8%), from €18,934 to €21,366
mainly Depreciation (+€1,243) and Other debts (+€780)
- Tangible fixed assets -€1,243
down €1,243 (-25.0%), from €4,971 to €3,728
- Other debts +€780
new in 2025: €780
- Other operating charges -€273
down €273 (-21.8%), from €1,253 to €980
- Gross operating margin +€204
up €204 (+6.8%), from €3,009 to €3,212
- Taxes +€184
up €184 (+47.4%), from €389 to €573
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 | €31,548 | €32,959 | +€1,411 | +4.5% |
| Fixed assets | 21/28 | €4,971 | €3,728 | -€1,243 | -25.0% |
| Tangible fixed assets | 22/27 | €4,971 | €3,728 | -€1,243 | -25.0% |
| Furniture and vehicles | 24 | €4,971 | €3,728 | -€1,243 | -25.0% |
| Current assets | 29/58 | €26,577 | €29,231 | +€2,654 | +10.0% |
| Amounts receivable within one year | 40/41 | €7,644 | €7,865 | +€221 | +2.9% |
| Trade receivables | 40 | €7,623 | €7,865 | +€242 | +3.2% |
| Other amounts receivable | 41 | €21 | - | -€21 | |
| Cash at bank and in hand | 54/58 | €18,934 | €21,366 | +€2,432 | +12.8% |
| Total equity and liabilities | 10/49 | €31,548 | €32,959 | +€1,411 | +4.5% |
| Equity | 10/15 | €30,091 | €30,433 | +€343 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,710 | €11,833 | +€124 | +1.1% |
| Distributable reserves | 133 | €11,710 | €11,833 | +€124 | +1.1% |
| Profit (loss) carried forward | 14 | -€219 | - | +€219 | |
| Amounts payable | 17/49 | €1,457 | €2,526 | +€1,068 | +73.3% |
| Amounts payable within one year | 42/48 | €1,457 | €2,526 | +€1,068 | +73.3% |
| Trade debts | 44 | - | €67 | +€67 | |
| Suppliers | 440/4 | - | €67 | +€67 | |
| Taxes, remuneration and social security | 45 | €1,457 | €1,679 | +€221 | +15.2% |
| Taxes | 450/3 | €1,457 | €1,679 | +€221 | +15.2% |
| Other amounts payable | 47/48 | - | €780 | +€780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | €1,243 | = | 0.0% |
| Other operating charges | 640/8 | €1,253 | €980 | -€273 | -21.8% |
| Gross operating margin | 9900 | €3,009 | €3,212 | +€204 | +6.8% |
| Operating profit (loss) | 9901 | €513 | €990 | +€477 | +92.9% |
| Financial charges | 65/66B | €44 | €74 | +€31 | +70.1% |
| Recurring financial charges | 65 | €44 | €74 | +€31 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €470 | €916 | +€446 | +95.0% |
| Income taxes | 67/77 | €389 | €573 | +€184 | +47.4% |
| Profit (loss) for the period | 9904 | €81 | €343 | +€262 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €81 | €343 | +€262 | +325% |
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 14 October 2026 via checked.be.