BART & INGE: 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 & INGE
Largest movements
- Tangible fixed assets -€19,845
down €19,845 (-4.8%), from €414,113 to €394,268
of which Land and buildings: -€23,280
- Cash +€12,574
up €12,574 (+22.9%), from €54,954 to €67,528
mainly Depreciation (+€24,961) and Net result for the year (+€14,492)
- Receivables within one year -€8,840
down €8,840 (-42.5%), from €20,784 to €11,944
of which Other amounts receivable: -€6,320
- Reserves +€14,492
up €14,492 (+4.5%), from €318,620 to €333,112
- Debts after one year -€14,098
down €14,098 (-39.4%), from €35,766 to €21,667
- Other debts -€12,418
down €12,418 (-71.8%), from €17,296 to €4,879
- Gross operating margin +€30,888
up €30,888 (+130.2%), from €23,722 to €54,610
- Taxes +€6,565
up €6,565 (+1742.0%), from €377 to €6,941
- Other operating charges +€2,294
up €2,294 (+93.0%), from €2,467 to €4,761
- Financial charges -€2,290
down €2,290 (-37.5%), from €6,103 to €3,814
- Depreciation -€2,095
down €2,095 (-7.7%), from €27,055 to €24,961
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 | €500,470 | €487,152 | -€13,318 | -2.7% |
| Fixed assets | 21/28 | €414,113 | €394,268 | -€19,845 | -4.8% |
| Tangible fixed assets | 22/27 | €414,113 | €394,268 | -€19,845 | -4.8% |
| Land and buildings | 22 | €407,455 | €384,174 | -€23,280 | -5.7% |
| Plant, machinery and equipment | 23 | - | €3,311 | +€3,311 | |
| Furniture and vehicles | 24 | €6,659 | €6,783 | +€124 | +1.9% |
| Current assets | 29/58 | €86,356 | €92,883 | +€6,527 | +7.6% |
| Amounts receivable within one year | 40/41 | €20,784 | €11,944 | -€8,840 | -42.5% |
| Trade receivables | 40 | €9,220 | €6,700 | -€2,519 | -27.3% |
| Other amounts receivable | 41 | €11,564 | €5,244 | -€6,320 | -54.7% |
| Current investments | 50/53 | €8,270 | €8,270 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,954 | €67,528 | +€12,574 | +22.9% |
| Deferred charges and accrued income | 490/1 | €2,348 | €5,141 | +€2,793 | +119.0% |
| Total equity and liabilities | 10/49 | €500,470 | €487,152 | -€13,318 | -2.7% |
| Equity | 10/15 | €425,481 | €439,973 | +€14,492 | +3.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €318,620 | €333,112 | +€14,492 | +4.5% |
| Distributable reserves | 133 | €318,620 | €333,112 | +€14,492 | +4.5% |
| Profit (loss) carried forward | 14 | €88,311 | €88,311 | = | 0.0% |
| Amounts payable | 17/49 | €74,988 | €47,179 | -€27,809 | -37.1% |
| Amounts payable after more than one year | 17 | €35,766 | €21,667 | -€14,098 | -39.4% |
| Financial debts | 170/4 | €35,766 | €21,667 | -€14,098 | -39.4% |
| Amounts payable within one year | 42/48 | €39,223 | €25,512 | -€13,711 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €17,342 | €14,098 | -€3,243 | -18.7% |
| Trade debts | 44 | €3,069 | €3,836 | +€767 | +25.0% |
| Suppliers | 440/4 | €3,069 | €3,836 | +€767 | +25.0% |
| Taxes, remuneration and social security | 45 | €1,516 | €2,699 | +€1,183 | +78.0% |
| Taxes | 450/3 | €1,516 | €2,699 | +€1,183 | +78.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,296 | €4,879 | -€12,418 | -71.8% |
| Remuneration, social security and pensions | 62 | €1,099 | €0 | -€1,099 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,055 | €24,961 | -€2,095 | -7.7% |
| Other operating charges | 640/8 | €2,467 | €4,761 | +€2,294 | +93.0% |
| Gross operating margin | 9900 | €23,722 | €54,610 | +€30,888 | +130.2% |
| Operating profit (loss) | 9901 | -€6,899 | €24,889 | +€31,787 | |
| Financial income | 75/76B | €127 | €358 | +€231 | +182.4% |
| Recurring financial income | 75 | €127 | €358 | +€231 | +182.4% |
| Financial charges | 65/66B | €6,103 | €3,814 | -€2,290 | -37.5% |
| Recurring financial charges | 65 | €6,103 | €3,814 | -€2,290 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,875 | €21,433 | +€34,308 | |
| Income taxes | 67/77 | €377 | €6,941 | +€6,565 | +1742.0% |
| Profit (loss) for the period | 9904 | -€13,252 | €14,492 | +€27,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,252 | €14,492 | +€27,744 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.