Barta: 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.
Barta
Largest movements
- Cash -€11,742
down €11,742 (-13.0%), from €90,633 to €78,891
mainly Net result for the year (-€13,845) and Current portion of long-term debt (-€9,697)
- Tangible fixed assets -€11,720
down €11,720 (-5.8%), from €203,143 to €191,423
of which Land and buildings: -€10,618
- Profit (loss) carried forward -€13,844
down €13,844 (-7.0%), from €197,340 to €183,496
- Current portion of long-term debt -€9,697
no longer reported in 2025 (was €9,697)
- Gross operating margin -€11,511
down €11,511 (-91.7%), from €12,557 to €1,046
- Other operating charges -€5,270
down €5,270 (-64.9%), from €8,116 to €2,846
- Depreciation -€4,330
down €4,330 (-27.0%), from €16,049 to €11,719
- Financial charges -€375
down €375 (-53.5%), from €701 to €326
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.
Derived cash bridge
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 | €295,612 | €270,763 | -€24,849 | -8.4% |
| Fixed assets | 21/28 | €203,143 | €191,423 | -€11,720 | -5.8% |
| Tangible fixed assets | 22/27 | €203,143 | €191,423 | -€11,720 | -5.8% |
| Land and buildings | 22 | €202,041 | €191,423 | -€10,618 | -5.3% |
| Furniture and vehicles | 24 | €1,102 | - | -€1,102 | |
| Current assets | 29/58 | €92,469 | €79,340 | -€13,129 | -14.2% |
| Amounts receivable within one year | 40/41 | €1,836 | €449 | -€1,387 | -75.5% |
| Other amounts receivable | 41 | €1,836 | €449 | -€1,387 | -75.5% |
| Cash at bank and in hand | 54/58 | €90,633 | €78,891 | -€11,742 | -13.0% |
| Total equity and liabilities | 10/49 | €295,612 | €270,763 | -€24,849 | -8.4% |
| Equity | 10/15 | €273,741 | €259,897 | -€13,844 | -5.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,809 | €57,809 | = | 0.0% |
| Distributable reserves | 133 | €57,809 | €57,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,340 | €183,496 | -€13,844 | -7.0% |
| Amounts payable | 17/49 | €21,871 | €10,866 | -€11,005 | -50.3% |
| Amounts payable after more than one year | 17 | €1,950 | €2,950 | +€1,000 | +51.3% |
| Other amounts payable | 178/9 | €1,950 | €2,950 | +€1,000 | +51.3% |
| Amounts payable within one year | 42/48 | €19,921 | €7,916 | -€12,005 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €9,697 | - | -€9,697 | |
| Trade debts | 44 | €394 | €516 | +€122 | +31.0% |
| Suppliers | 440/4 | €394 | €516 | +€122 | +31.0% |
| Taxes, remuneration and social security | 45 | €230 | €480 | +€250 | +109% |
| Taxes | 450/3 | €230 | €480 | +€250 | +109% |
| Other amounts payable | 47/48 | €9,600 | €6,920 | -€2,680 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,049 | €11,719 | -€4,330 | -27.0% |
| Other operating charges | 640/8 | €8,116 | €2,846 | -€5,270 | -64.9% |
| Gross operating margin | 9900 | €12,557 | €1,046 | -€11,511 | -91.7% |
| Operating profit (loss) | 9901 | -€11,608 | -€13,519 | -€1,911 | -16.5% |
| Financial income | 75/76B | €49 | - | -€49 | |
| Recurring financial income | 75 | €49 | - | -€49 | |
| Financial charges | 65/66B | €701 | €326 | -€375 | -53.5% |
| Recurring financial charges | 65 | €701 | €326 | -€375 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,260 | -€13,845 | -€1,585 | -12.9% |
| Profit (loss) for the period | 9904 | -€12,260 | -€13,845 | -€1,585 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,260 | -€13,845 | -€1,585 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.