BART DOMS ARCHITECT: 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 DOMS ARCHITECT
Largest movements
- Receivables after one year -€36,000
no longer reported in 2025 (was €36,000)
- Cash +€19,484
up €19,484 (+60.8%), from €32,054 to €51,538
mainly Receivables after one year (+€36,000) and Depreciation (+€11,140)
- Tangible fixed assets -€8,271
down €8,271 (-55.4%), from €14,924 to €6,653
- Deferred charges and accrued income -€4,677
down €4,677 (-88.5%), from €5,287 to €610
- Receivables within one year +€4,656
up €4,656 (+42.3%), from €11,000 to €15,656
of which Other amounts receivable: +€6,222
- Reserves -€8,894
down €8,894 (-5.4%), from €164,495 to €155,600
of which Distributable reserves: -€8,894
- Tax, wage and social debts -€7,118
down €7,118 (-31.3%), from €22,728 to €15,610
of which Taxes: -€6,618
- Current portion of long-term debt -€4,716
down €4,716 (-58.0%), from €8,124 to €3,408
- Debts after one year -€3,408
no longer reported in 2025 (was €3,408)
- Gross operating margin -€26,678
down €26,678 (-57.2%), from €46,640 to €19,961
- Taxes -€6,611
down €6,611 (-65.1%), from €10,159 to €3,549
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 | €216,504 | €191,701 | -€24,803 | -11.5% |
| Fixed assets | 21/28 | €14,924 | €6,653 | -€8,271 | -55.4% |
| Tangible fixed assets | 22/27 | €14,924 | €6,653 | -€8,271 | -55.4% |
| Furniture and vehicles | 24 | €14,924 | €6,653 | -€8,271 | -55.4% |
| Current assets | 29/58 | €201,580 | €185,048 | -€16,531 | -8.2% |
| Amounts receivable after more than one year | 29 | €36,000 | - | -€36,000 | |
| Other amounts receivable | 291 | €36,000 | - | -€36,000 | |
| Amounts receivable within one year | 40/41 | €11,000 | €15,656 | +€4,656 | +42.3% |
| Trade receivables | 40 | €11,000 | €9,435 | -€1,565 | -14.2% |
| Other amounts receivable | 41 | - | €6,222 | +€6,222 | |
| Current investments | 50/53 | €117,239 | €117,243 | +€5 | 0.0% |
| Cash at bank and in hand | 54/58 | €32,054 | €51,538 | +€19,484 | +60.8% |
| Deferred charges and accrued income | 490/1 | €5,287 | €610 | -€4,677 | -88.5% |
| Total equity and liabilities | 10/49 | €216,504 | €191,701 | -€24,803 | -11.5% |
| Equity | 10/15 | €160,337 | €151,443 | -€8,894 | -5.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €164,495 | €155,600 | -€8,894 | -5.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,850 | €7,850 | = | 0.0% |
| Distributable reserves | 133 | €154,790 | €145,895 | -€8,894 | -5.7% |
| Profit (loss) carried forward | 14 | -€22,708 | -€22,708 | = | 0.0% |
| Amounts payable | 17/49 | €56,167 | €40,258 | -€15,909 | -28.3% |
| Amounts payable after more than one year | 17 | €3,408 | - | -€3,408 | |
| Financial debts | 170/4 | €3,408 | - | -€3,408 | |
| Amounts payable within one year | 42/48 | €52,759 | €40,258 | -€12,500 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €8,124 | €3,408 | -€4,716 | -58.0% |
| Trade debts | 44 | €3,906 | €4,902 | +€996 | +25.5% |
| Suppliers | 440/4 | €3,906 | €4,902 | +€996 | +25.5% |
| Taxes, remuneration and social security | 45 | €22,728 | €15,610 | -€7,118 | -31.3% |
| Taxes | 450/3 | €18,228 | €11,610 | -€6,618 | -36.3% |
| Remuneration and social security | 454/9 | €4,500 | €4,000 | -€500 | -11.1% |
| Other amounts payable | 47/48 | €18,001 | €16,338 | -€1,663 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,716 | €11,140 | +€424 | +4.0% |
| Other operating charges | 640/8 | €755 | €404 | -€351 | -46.5% |
| Gross operating margin | 9900 | €46,640 | €19,961 | -€26,678 | -57.2% |
| Operating profit (loss) | 9901 | €35,169 | €8,417 | -€26,751 | -76.1% |
| Financial income | 75/76B | €2,461 | €2,919 | +€458 | +18.6% |
| Recurring financial income | 75 | €2,461 | €2,919 | +€458 | +18.6% |
| Financial charges | 65/66B | €405 | €344 | -€61 | -15.1% |
| Recurring financial charges | 65 | €405 | €344 | -€61 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €37,224 | €10,992 | -€26,232 | -70.5% |
| Income taxes | 67/77 | €10,159 | €3,549 | -€6,611 | -65.1% |
| Profit (loss) for the period | 9904 | €27,065 | €7,444 | -€19,621 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,065 | €7,444 | -€19,621 | -72.5% |
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 30 September 2026 via checked.be.