BART PLEES: 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 PLEES
Largest movements
- Receivables within one year +€730,183
up €730,183 (+255.6%), from €285,638 to €1.0m
of which Trade receivables: +€510,149
- Tangible fixed assets -€32,089
down €32,089 (-15.6%), from €205,896 to €173,807
of which Land and buildings: -€21,968
- Reserves +€496,015
up €496,015 (+591.4%), from €83,871 to €579,885
of which Distributable reserves: +€496,015
- Tax, wage and social debts +€138,959
up €138,959 (+115.3%), from €120,546 to €259,505
of which Taxes: +€166,175
- Trade debts +€55,209
up €55,209 (+74.6%), from €73,967 to €129,176
- Other debts +€30,330
up €30,330 (+111.3%), from €27,248 to €57,578
- Gross operating margin +€633,141
up €633,141 (+148.7%), from €425,645 to €1.1m
- Taxes +€187,029
up €187,029 (+1102.1%), from €16,971 to €204,000
- Staff costs -€59,232
down €59,232 (-16.0%), from €370,387 to €311,155
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €498,158 | €1,206,591 | +€708,433 | +142.2% |
| Fixed assets | 21/28 | €205,896 | €173,807 | -€32,089 | -15.6% |
| Tangible fixed assets | 22/27 | €205,896 | €173,807 | -€32,089 | -15.6% |
| Land and buildings | 22 | €193,733 | €171,764 | -€21,968 | -11.3% |
| Plant, machinery and equipment | 23 | €2,797 | - | -€2,797 | |
| Furniture and vehicles | 24 | €9,366 | €2,043 | -€7,324 | -78.2% |
| Current assets | 29/58 | €292,262 | €1,032,784 | +€740,522 | +253.4% |
| Amounts receivable within one year | 40/41 | €285,638 | €1,015,822 | +€730,183 | +255.6% |
| Trade receivables | 40 | €84,621 | €594,769 | +€510,149 | +602.9% |
| Other amounts receivable | 41 | €201,017 | €421,052 | +€220,035 | +109.5% |
| Cash at bank and in hand | 54/58 | €6,624 | €16,963 | +€10,339 | +156.1% |
| Total equity and liabilities | 10/49 | €498,158 | €1,206,591 | +€708,433 | +142.2% |
| Equity | 10/15 | €102,471 | €598,485 | +€496,015 | +484.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,871 | €579,885 | +€496,015 | +591.4% |
| 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 | €20,673 | €20,673 | = | 0.0% |
| Distributable reserves | 133 | €61,337 | €557,352 | +€496,015 | +808.7% |
| Amounts payable | 17/49 | €395,687 | €608,106 | +€212,418 | +53.7% |
| Amounts payable after more than one year | 17 | €160,068 | €149,703 | -€10,365 | -6.5% |
| Financial debts | 170/4 | €160,068 | €149,703 | -€10,365 | -6.5% |
| Amounts payable within one year | 42/48 | €235,619 | €458,402 | +€222,783 | +94.6% |
| Current portion of amounts payable after more than one year | 42 | €13,858 | €12,144 | -€1,715 | -12.4% |
| Trade debts | 44 | €73,967 | €129,176 | +€55,209 | +74.6% |
| Suppliers | 440/4 | €73,967 | €129,176 | +€55,209 | +74.6% |
| Taxes, remuneration and social security | 45 | €120,546 | €259,505 | +€138,959 | +115.3% |
| Taxes | 450/3 | €45,091 | €211,266 | +€166,175 | +368.5% |
| Remuneration and social security | 454/9 | €75,454 | €48,239 | -€27,215 | -36.1% |
| Other amounts payable | 47/48 | €27,248 | €57,578 | +€30,330 | +111.3% |
| Remuneration, social security and pensions | 62 | €370,387 | €311,155 | -€59,232 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,311 | €13,342 | -€6,969 | -34.3% |
| Other operating charges | 640/8 | €4,828 | €9,648 | +€4,820 | +99.9% |
| Non-recurring operating charges | 66A | - | €13,327 | +€13,327 | |
| Gross operating margin | 9900 | €425,645 | €1,058,786 | +€633,141 | +148.7% |
| Operating profit (loss) | 9901 | €30,119 | €711,314 | +€681,194 | +2261.7% |
| Financial income | 75/76B | €58 | €88 | +€30 | +50.8% |
| Recurring financial income | 75 | €58 | €88 | +€30 | +50.8% |
| Financial charges | 65/66B | €4,343 | €11,387 | +€7,044 | +162.2% |
| Recurring financial charges | 65 | €4,343 | €11,387 | +€7,044 | +162.2% |
| Profit (loss) for the period before taxes | 9903 | €25,834 | €700,014 | +€674,180 | +2609.6% |
| Income taxes | 67/77 | €16,971 | €204,000 | +€187,029 | +1102.1% |
| Profit (loss) for the period | 9904 | €8,863 | €496,015 | +€487,152 | +5496.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,863 | €496,015 | +€487,152 | +5496.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.