BART & ZONEN: 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 & ZONEN
Largest movements
- Cash +€16,342
up €16,342 (+32.1%), from €50,965 to €67,306
mainly Depreciation (+€18,548) and Net result for the year (+€9,848)
- Tangible fixed assets -€13,555
down €13,555 (-44.9%), from €30,190 to €16,635
of which Furniture and vehicles: -€17,256
- Receivables within one year -€6,965
down €6,965 (-60.5%), from €11,519 to €4,554
- Reserves +€9,848
up €9,848 (+18.6%), from €52,948 to €62,796
- Debts after one year -€9,607
down €9,607 (-62.6%), from €15,334 to €5,727
- Tax, wage and social debts -€4,106
down €4,106 (-33.7%), from €12,189 to €8,082
of which Taxes: -€4,118
- Gross operating margin -€1,506
down €1,506 (-4.4%), from €33,965 to €32,459
- Depreciation +€673
up €673 (+3.8%), from €17,875 to €18,548
- Taxes -€455
down €455 (-13.8%), from €3,299 to €2,844
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 | €94,205 | €90,176 | -€4,029 | -4.3% |
| Fixed assets | 21/28 | €30,190 | €16,635 | -€13,555 | -44.9% |
| Tangible fixed assets | 22/27 | €30,190 | €16,635 | -€13,555 | -44.9% |
| Land and buildings | 22 | - | €3,849 | +€3,849 | |
| Plant, machinery and equipment | 23 | €449 | €300 | -€149 | -33.1% |
| Furniture and vehicles | 24 | €29,741 | €12,485 | -€17,256 | -58.0% |
| Current assets | 29/58 | €64,015 | €73,541 | +€9,526 | +14.9% |
| Amounts receivable within one year | 40/41 | €11,519 | €4,554 | -€6,965 | -60.5% |
| Trade receivables | 40 | €11,519 | €4,554 | -€6,965 | -60.5% |
| Cash at bank and in hand | 54/58 | €50,965 | €67,306 | +€16,342 | +32.1% |
| Deferred charges and accrued income | 490/1 | €1,531 | €1,681 | +€150 | +9.8% |
| Total equity and liabilities | 10/49 | €94,205 | €90,176 | -€4,029 | -4.3% |
| Equity | 10/15 | €55,948 | €65,796 | +€9,848 | +17.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,948 | €62,796 | +€9,848 | +18.6% |
| Distributable reserves | 133 | €52,948 | €62,796 | +€9,848 | +18.6% |
| Amounts payable | 17/49 | €38,257 | €24,381 | -€13,877 | -36.3% |
| Amounts payable after more than one year | 17 | €15,334 | €5,727 | -€9,607 | -62.6% |
| Financial debts | 170/4 | €15,334 | €5,727 | -€9,607 | -62.6% |
| Amounts payable within one year | 42/48 | €22,923 | €18,653 | -€4,270 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €9,345 | €9,607 | +€262 | +2.8% |
| Trade debts | 44 | €1,361 | €935 | -€426 | -31.3% |
| Suppliers | 440/4 | €1,361 | €935 | -€426 | -31.3% |
| Taxes, remuneration and social security | 45 | €12,189 | €8,082 | -€4,106 | -33.7% |
| Taxes | 450/3 | €9,623 | €5,506 | -€4,118 | -42.8% |
| Remuneration and social security | 454/9 | €2,565 | €2,577 | +€11 | +0.4% |
| Other amounts payable | 47/48 | €29 | €29 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,875 | €18,548 | +€673 | +3.8% |
| Other operating charges | 640/8 | €408 | €392 | -€15 | -3.7% |
| Gross operating margin | 9900 | €33,965 | €32,459 | -€1,506 | -4.4% |
| Operating profit (loss) | 9901 | €15,682 | €13,518 | -€2,164 | -13.8% |
| Financial charges | 65/66B | €1,158 | €826 | -€331 | -28.6% |
| Recurring financial charges | 65 | €1,158 | €826 | -€331 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €14,524 | €12,692 | -€1,833 | -12.6% |
| Income taxes | 67/77 | €3,299 | €2,844 | -€455 | -13.8% |
| Profit (loss) for the period | 9904 | €11,225 | €9,848 | -€1,377 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,225 | €9,848 | -€1,377 | -12.3% |
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 10 October 2026 via checked.be.