Bartasse: 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.
Bartasse
Largest movements
- Receivables within one year +€22,098
up €22,098 (+67.5%), from €32,737 to €54,836
of which Other amounts receivable: +€23,308
- Tangible fixed assets -€8,538
down €8,538 (-19.6%), from €43,555 to €35,017
of which Furniture and vehicles: -€9,066
- Cash +€1,643
up €1,643 (+28.0%), from €5,875 to €7,518
mainly Net result for the year (+€17,880) and Depreciation (+€9,183)
- Reserves +€17,850
up €17,850 (+48.3%), from €36,950 to €54,800
- Tax, wage and social debts +€8,134
up €8,134 (+223%), from €3,646 to €11,781
- Debts after one year -€5,941
down €5,941 (-42.2%), from €14,070 to €8,129
- Trade debts -€4,139
down €4,139 (-94.7%), from €4,370 to €231
- Short-term financial debts -€1,081
down €1,081 (-14.3%), from €7,566 to €6,486
- Gross operating margin +€10,622
up €10,622 (+42.2%), from €25,183 to €35,805
- Taxes +€9,494
up €9,494 (+121%), from €7,830 to €17,324
- Financial income +€2,128
up €2,128 (+23.1%), from €9,223 to €11,350
- Staff costs +€552
new in 2025: €552
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 | €82,168 | €97,928 | +€15,760 | +19.2% |
| Fixed assets | 21/28 | €43,555 | €35,017 | -€8,538 | -19.6% |
| Tangible fixed assets | 22/27 | €43,555 | €35,017 | -€8,538 | -19.6% |
| Plant, machinery and equipment | 23 | €597 | €1,124 | +€528 | +88.5% |
| Furniture and vehicles | 24 | €42,959 | €33,893 | -€9,066 | -21.1% |
| Current assets | 29/58 | €38,613 | €62,911 | +€24,298 | +62.9% |
| Amounts receivable within one year | 40/41 | €32,737 | €54,836 | +€22,098 | +67.5% |
| Trade receivables | 40 | €1,815 | €605 | -€1,210 | -66.7% |
| Other amounts receivable | 41 | €30,922 | €54,231 | +€23,308 | +75.4% |
| Cash at bank and in hand | 54/58 | €5,875 | €7,518 | +€1,643 | +28.0% |
| Deferred charges and accrued income | 490/1 | - | €557 | +€557 | |
| Total equity and liabilities | 10/49 | €82,168 | €97,928 | +€15,760 | +19.2% |
| Equity | 10/15 | €46,985 | €64,865 | +€17,880 | +38.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €36,950 | €54,800 | +€17,850 | +48.3% |
| Distributable reserves | 133 | €36,950 | €54,800 | +€17,850 | +48.3% |
| Profit (loss) carried forward | 14 | €35 | €65 | +€30 | +84.0% |
| Amounts payable | 17/49 | €35,182 | €33,063 | -€2,119 | -6.0% |
| Amounts payable after more than one year | 17 | €14,070 | €8,129 | -€5,941 | -42.2% |
| Financial debts | 170/4 | €14,070 | €8,129 | -€5,941 | -42.2% |
| Amounts payable within one year | 42/48 | €21,113 | €24,935 | +€3,822 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €5,530 | €5,735 | +€205 | +3.7% |
| Financial debts | 43 | €7,566 | €6,486 | -€1,081 | -14.3% |
| Credit institutions | 430/8 | €7,566 | €6,486 | -€1,081 | -14.3% |
| Trade debts | 44 | €4,370 | €231 | -€4,139 | -94.7% |
| Suppliers | 440/4 | €4,370 | €231 | -€4,139 | -94.7% |
| Taxes, remuneration and social security | 45 | €3,646 | €11,781 | +€8,134 | +223% |
| Taxes | 450/3 | €3,646 | €11,781 | +€8,134 | +223% |
| Other amounts payable | 47/48 | - | €703 | +€703 | |
| Remuneration, social security and pensions | 62 | - | €552 | +€552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,968 | €9,183 | +€215 | +2.4% |
| Other operating charges | 640/8 | €1,362 | €1,353 | -€9 | -0.7% |
| Gross operating margin | 9900 | €25,183 | €35,805 | +€10,622 | +42.2% |
| Operating profit (loss) | 9901 | €14,853 | €24,717 | +€9,864 | +66.4% |
| Financial income | 75/76B | €9,223 | €11,350 | +€2,128 | +23.1% |
| Recurring financial income | 75 | €9,223 | €11,350 | +€2,128 | +23.1% |
| Financial charges | 65/66B | €831 | €864 | +€33 | +4.0% |
| Recurring financial charges | 65 | €831 | €864 | +€33 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €23,245 | €35,204 | +€11,958 | +51.4% |
| Income taxes | 67/77 | €7,830 | €17,324 | +€9,494 | +121% |
| Profit (loss) for the period | 9904 | €15,415 | €17,880 | +€2,465 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,415 | €17,880 | +€2,465 | +16.0% |
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 16 October 2026 via checked.be.