BART ROOSE BEDRIJFSREVISOR: what changed
BART ROOSE BEDRIJFSREVISOR
Largest movements
- Current investments +€144,250
up €144,250 (+13.7%), from €1.1m to €1.2m
- Receivables within one year +€129,972
up €129,972 (+36.6%), from €355,181 to €485,153
of which Other amounts receivable: +€200,000
- Cash +€58,163
up €58,163 (+111%), from €52,547 to €110,710
mainly Net result for the year (+€521,991) and Tax, wage and social debts (+€54,154)
- Reserves +€271,991
up €271,991 (+16.2%), from €1.7m to €2.0m
of which Distributable reserves: +€271,991
- Tax, wage and social debts +€54,154
up €54,154 (+97.5%), from €55,518 to €109,672
of which Taxes: +€54,157
- Gross operating margin +€196,933
up €196,933 (+39.2%), from €502,655 to €699,588
- Taxes +€78,294
up €78,294 (+49.2%), from €159,231 to €237,525
- Financial income +€47,330
up €47,330 (+151%), from €31,444 to €78,774
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,748,774 | €2,075,096 | +€326,322 | +18.7% |
| Fixed assets | 21/28 | €16,441 | €755 | -€15,686 | -95.4% |
| Tangible fixed assets | 22/27 | €16,441 | €755 | -€15,686 | -95.4% |
| Furniture and vehicles | 24 | €16,441 | €755 | -€15,686 | -95.4% |
| Current assets | 29/58 | €1,732,334 | €2,074,341 | +€342,008 | +19.7% |
| Amounts receivable after more than one year | 29 | €247,450 | €247,450 | = | 0.0% |
| Other amounts receivable | 291 | €247,450 | €247,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €355,181 | €485,153 | +€129,972 | +36.6% |
| Trade receivables | 40 | €155,179 | €85,151 | -€70,028 | -45.1% |
| Other amounts receivable | 41 | €200,002 | €400,002 | +€200,000 | +100.0% |
| Current investments | 50/53 | €1,055,122 | €1,199,371 | +€144,250 | +13.7% |
| Cash at bank and in hand | 54/58 | €52,547 | €110,710 | +€58,163 | +111% |
| Deferred charges and accrued income | 490/1 | €22,033 | €31,657 | +€9,623 | +43.7% |
| Total equity and liabilities | 10/49 | €1,748,774 | €2,075,096 | +€326,322 | +18.7% |
| Equity | 10/15 | €1,691,670 | €1,963,661 | +€271,991 | +16.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,679,270 | €1,951,261 | +€271,991 | +16.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,677,410 | €1,949,401 | +€271,991 | +16.2% |
| Amounts payable | 17/49 | €57,104 | €111,435 | +€54,331 | +95.1% |
| Amounts payable within one year | 42/48 | €57,104 | €110,317 | +€53,212 | +93.2% |
| Trade debts | 44 | €1,586 | €645 | -€941 | -59.4% |
| Suppliers | 440/4 | €1,586 | €645 | -€941 | -59.4% |
| Taxes, remuneration and social security | 45 | €55,518 | €109,672 | +€54,154 | +97.5% |
| Taxes | 450/3 | €55,511 | €109,667 | +€54,157 | +97.6% |
| Remuneration and social security | 454/9 | €7 | €4 | -€3 | -40.8% |
| Accrued charges and deferred income | 492/3 | - | €1,118 | +€1,118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,020 | €15,686 | -€1,335 | -7.8% |
| Other operating charges | 640/8 | €2,825 | €3,030 | +€205 | +7.3% |
| Gross operating margin | 9900 | €502,655 | €699,588 | +€196,933 | +39.2% |
| Operating profit (loss) | 9901 | €482,810 | €680,872 | +€198,063 | +41.0% |
| Financial income | 75/76B | €31,444 | €78,774 | +€47,330 | +151% |
| Recurring financial income | 75 | €31,444 | €78,774 | +€47,330 | +151% |
| Financial charges | 65/66B | €117 | €130 | +€12 | +10.6% |
| Recurring financial charges | 65 | €117 | €130 | +€12 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €514,136 | €759,516 | +€245,380 | +47.7% |
| Income taxes | 67/77 | €159,231 | €237,525 | +€78,294 | +49.2% |
| Profit (loss) for the period | 9904 | €354,905 | €521,991 | +€167,086 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €354,905 | €521,991 | +€167,086 | +47.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.