BART TRUYERS: 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 TRUYERS
Largest movements
- Tangible fixed assets -€30,139
down €30,139 (-7.5%), from €401,289 to €371,150
of which Land and buildings: -€17,532
- Cash -€20,595
down €20,595 (-46.5%), from €44,286 to €23,692
mainly Current portion of long-term debt (-€45,733) and Debts after one year (-€16,711)
- Receivables within one year -€15,012
down €15,012 (-35.0%), from €42,896 to €27,885
- Current portion of long-term debt -€45,733
down €45,733 (-66.7%), from €68,568 to €22,836
- Reserves +€30,582
up €30,582 (+16.6%), from €184,225 to €214,807
of which Distributable reserves: +€30,582
- Debts after one year -€16,711
down €16,711 (-32.4%), from €51,605 to €34,894
- Trade debts -€16,248
down €16,248 (-20.6%), from €78,736 to €62,488
- Other debts -€12,533
down €12,533 (-15.2%), from €82,571 to €70,038
- Other operating charges +€5,356
up €5,356 (+1,327%), from €404 to €5,760
- Gross operating margin -€4,745
down €4,745 (-5.0%), from €94,915 to €90,170
- Taxes -€1,576
down €1,576 (-8.0%), from €19,651 to €18,075
- Financial charges -€1,308
down €1,308 (-22.1%), from €5,922 to €4,614
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €493,471 | €429,413 | -€64,058 | -13.0% |
| Fixed assets | 21/28 | €401,289 | €371,150 | -€30,139 | -7.5% |
| Tangible fixed assets | 22/27 | €401,289 | €371,150 | -€30,139 | -7.5% |
| Land and buildings | 22 | €370,339 | €352,807 | -€17,532 | -4.7% |
| Plant, machinery and equipment | 23 | €6,234 | €5,100 | -€1,134 | -18.2% |
| Furniture and vehicles | 24 | €15,240 | €10,138 | -€5,102 | -33.5% |
| Leasing and similar rights | 25 | €9,477 | €3,105 | -€6,372 | -67.2% |
| Current assets | 29/58 | €92,182 | €58,263 | -€33,919 | -36.8% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,896 | €27,885 | -€15,012 | -35.0% |
| Trade receivables | 40 | €42,896 | €27,885 | -€15,012 | -35.0% |
| Cash at bank and in hand | 54/58 | €44,286 | €23,692 | -€20,595 | -46.5% |
| Deferred charges and accrued income | 490/1 | - | €1,687 | +€1,687 | |
| Total equity and liabilities | 10/49 | €493,471 | €429,413 | -€64,058 | -13.0% |
| Equity | 10/15 | €190,425 | €221,007 | +€30,582 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,225 | €214,807 | +€30,582 | +16.6% |
| 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 | €182,365 | €212,947 | +€30,582 | +16.8% |
| Amounts payable | 17/49 | €303,047 | €208,407 | -€94,640 | -31.2% |
| Amounts payable after more than one year | 17 | €51,605 | €34,894 | -€16,711 | -32.4% |
| Financial debts | 170/4 | €51,605 | €34,894 | -€16,711 | -32.4% |
| Amounts payable within one year | 42/48 | €251,441 | €173,513 | -€77,929 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €68,568 | €22,836 | -€45,733 | -66.7% |
| Trade debts | 44 | €78,736 | €62,488 | -€16,248 | -20.6% |
| Suppliers | 440/4 | €78,736 | €62,488 | -€16,248 | -20.6% |
| Taxes, remuneration and social security | 45 | €21,566 | €18,151 | -€3,416 | -15.8% |
| Taxes | 450/3 | €21,566 | €18,151 | -€3,416 | -15.8% |
| Other amounts payable | 47/48 | €82,571 | €70,038 | -€12,533 | -15.2% |
| Non-recurring operating income | 76A | €757 | €772 | +€16 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,063 | €31,139 | +€76 | +0.2% |
| Other operating charges | 640/8 | €404 | €5,760 | +€5,356 | +1,327% |
| Gross operating margin | 9900 | €94,915 | €90,170 | -€4,745 | -5.0% |
| Operating profit (loss) | 9901 | €63,448 | €53,272 | -€10,176 | -16.0% |
| Financial charges | 65/66B | €5,922 | €4,614 | -€1,308 | -22.1% |
| Recurring financial charges | 65 | €5,922 | €4,614 | -€1,308 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €57,526 | €48,658 | -€8,868 | -15.4% |
| Income taxes | 67/77 | €19,651 | €18,075 | -€1,576 | -8.0% |
| Profit (loss) for the period | 9904 | €37,875 | €30,582 | -€7,292 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,875 | €30,582 | -€7,292 | -19.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.