BART PROOT: 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 PROOT
Largest movements
- Cash -€12,484
down €12,484 (-11.6%), from €107,834 to €95,351
mainly Contributions, distributions and other (-€18,559) and Investment in fixed assets (net) (-€9,039)
- Receivables within one year +€8,730
up €8,730 (+171.1%), from €5,103 to €13,833
of which Trade receivables: +€10,959
- Other debts +€7,686
up €7,686 (+26.2%), from €29,351 to €37,037
- Reserves -€6,380
down €6,380 (-6.3%), from €100,535 to €94,155
- Tax, wage and social debts -€3,861
down €3,861 (-58.2%), from €6,637 to €2,776
of which Taxes: -€3,861
- Gross operating margin +€2,126
up €2,126 (+6.9%), from €30,975 to €33,101
- Depreciation +€715
up €715 (+9.4%), from €7,606 to €8,322
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 | €153,507 | €150,471 | -€3,036 | -2.0% |
| Fixed assets | 21/28 | €40,570 | €41,287 | +€717 | +1.8% |
| Tangible fixed assets | 22/27 | €40,570 | €41,287 | +€717 | +1.8% |
| Land and buildings | 22 | €29,203 | €25,828 | -€3,375 | -11.6% |
| Plant, machinery and equipment | 23 | €10,934 | €8,628 | -€2,306 | -21.1% |
| Furniture and vehicles | 24 | €432 | €6,831 | +€6,399 | +1481.3% |
| Current assets | 29/58 | €112,938 | €109,184 | -€3,754 | -3.3% |
| Amounts receivable within one year | 40/41 | €5,103 | €13,833 | +€8,730 | +171.1% |
| Trade receivables | 40 | €2,874 | €13,833 | +€10,959 | +381.3% |
| Other amounts receivable | 41 | €2,229 | - | -€2,229 | |
| Cash at bank and in hand | 54/58 | €107,834 | €95,351 | -€12,484 | -11.6% |
| Total equity and liabilities | 10/49 | €153,507 | €150,471 | -€3,036 | -2.0% |
| Equity | 10/15 | €112,935 | €106,555 | -€6,380 | -5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €100,535 | €94,155 | -€6,380 | -6.3% |
| Distributable reserves | 133 | €100,535 | €94,155 | -€6,380 | -6.3% |
| Amounts payable | 17/49 | €40,572 | €43,916 | +€3,344 | +8.2% |
| Amounts payable within one year | 42/48 | €36,507 | €39,814 | +€3,307 | +9.1% |
| Trade debts | 44 | €518 | - | -€518 | |
| Suppliers | 440/4 | €518 | - | -€518 | |
| Taxes, remuneration and social security | 45 | €6,637 | €2,776 | -€3,861 | -58.2% |
| Taxes | 450/3 | €5,387 | €1,526 | -€3,861 | -71.7% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €29,351 | €37,037 | +€7,686 | +26.2% |
| Accrued charges and deferred income | 492/3 | €4,066 | €4,102 | +€36 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,606 | €8,322 | +€715 | +9.4% |
| Other operating charges | 640/8 | €1,800 | €1,784 | -€16 | -0.9% |
| Gross operating margin | 9900 | €30,975 | €33,101 | +€2,126 | +6.9% |
| Operating profit (loss) | 9901 | €21,569 | €22,995 | +€1,426 | +6.6% |
| Financial charges | 65/66B | €2,340 | €2,503 | +€163 | +7.0% |
| Recurring financial charges | 65 | €2,340 | €2,503 | +€163 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €19,229 | €20,492 | +€1,263 | +6.6% |
| Income taxes | 67/77 | €8,271 | €8,313 | +€42 | +0.5% |
| Profit (loss) for the period | 9904 | €10,958 | €12,179 | +€1,221 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,958 | €12,179 | +€1,221 | +11.1% |
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 2 October 2026 via checked.be.