BART LEYN: 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 LEYN
Largest movements
- Cash -€5,820
down €5,820 (-52.4%), from €11,108 to €5,288
mainly Investment in fixed assets (net) (-€4,295) and Debts after one year (-€4,218)
- Receivables within one year +€3,178
up €3,178 (+14.5%), from €21,952 to €25,130
of which Other amounts receivable: +€3,111
- Tangible fixed assets -€2,285
down €2,285 (-16.5%), from €13,878 to €11,593
of which Furniture and vehicles: -€5,598
- Debts after one year -€4,218
no longer reported in 2025 (was €4,218)
- Gross operating margin -€12,314
down €12,314 (-53.1%), from €23,200 to €10,886
- Turnover -€11,112
down €11,112 (-8.6%), from €128,552 to €117,440
- Taxes -€1,515
down €1,515 (-30.3%), from €5,000 to €3,485
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 | €100,787 | €95,373 | -€5,414 | -5.4% |
| Fixed assets | 21/28 | €13,878 | €11,593 | -€2,285 | -16.5% |
| Tangible fixed assets | 22/27 | €13,878 | €11,593 | -€2,285 | -16.5% |
| Land and buildings | 22 | €2,378 | €5,691 | +€3,313 | +139% |
| Furniture and vehicles | 24 | €11,500 | €5,902 | -€5,598 | -48.7% |
| Current assets | 29/58 | €86,909 | €83,780 | -€3,129 | -3.6% |
| Amounts receivable after more than one year | 29 | €47,850 | €47,850 | = | 0.0% |
| Other amounts receivable | 291 | €47,850 | €47,850 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,952 | €25,130 | +€3,178 | +14.5% |
| Trade receivables | 40 | €17,496 | €17,563 | +€67 | +0.4% |
| Other amounts receivable | 41 | €4,456 | €7,567 | +€3,111 | +69.8% |
| Cash at bank and in hand | 54/58 | €11,108 | €5,288 | -€5,820 | -52.4% |
| Deferred charges and accrued income | 490/1 | €5,999 | €5,512 | -€487 | -8.1% |
| Total equity and liabilities | 10/49 | €100,787 | €95,373 | -€5,414 | -5.4% |
| Equity | 10/15 | €69,722 | €70,557 | +€835 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,441 | €11,441 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,712 | €8,712 | = | 0.0% |
| Distributable reserves | 133 | €869 | €869 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,681 | €40,516 | +€835 | +2.1% |
| Amounts payable | 17/49 | €31,065 | €24,816 | -€6,249 | -20.1% |
| Amounts payable after more than one year | 17 | €4,218 | - | -€4,218 | |
| Financial debts | 170/4 | €4,218 | - | -€4,218 | |
| Amounts payable within one year | 42/48 | €26,847 | €24,816 | -€2,031 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €5,136 | €4,218 | -€918 | -17.9% |
| Financial debts | 43 | €3,856 | €3,856 | = | 0.0% |
| Credit institutions | 430/8 | €3,856 | €3,856 | = | 0.0% |
| Trade debts | 44 | €6,189 | €5,941 | -€248 | -4.0% |
| Suppliers | 440/4 | €6,189 | €5,941 | -€248 | -4.0% |
| Taxes, remuneration and social security | 45 | €11,666 | €10,801 | -€865 | -7.4% |
| Taxes | 450/3 | €11,666 | €10,801 | -€865 | -7.4% |
| Turnover | 70 | €128,552 | €117,440 | -€11,112 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €105,352 | €106,554 | +€1,202 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,052 | €6,580 | +€528 | +8.7% |
| Other operating charges | 640/8 | €385 | €312 | -€73 | -19.0% |
| Gross operating margin | 9900 | €23,200 | €10,886 | -€12,314 | -53.1% |
| Operating profit (loss) | 9901 | €16,763 | €3,994 | -€12,769 | -76.2% |
| Financial income | 75/76B | €2,110 | €2,392 | +€282 | +13.4% |
| Recurring financial income | 75 | €2,110 | €2,392 | +€282 | +13.4% |
| Financial charges | 65/66B | €2,933 | €2,066 | -€867 | -29.6% |
| Recurring financial charges | 65 | €2,933 | €2,066 | -€867 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €15,940 | €4,320 | -€11,620 | -72.9% |
| Income taxes | 67/77 | €5,000 | €3,485 | -€1,515 | -30.3% |
| Profit (loss) for the period | 9904 | €10,940 | €835 | -€10,105 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,940 | €835 | -€10,105 | -92.4% |
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 15 October 2026 via checked.be.