BARTDECO: what changed
Two fiscal 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.
BARTDECO
Largest movements
- Receivables within one year -€24,782
down €24,782 (-14.6%), from €169,640 to €144,858
of which Other amounts receivable: -€33,369
- Cash +€18,019
up €18,019 (+63.6%), from €28,328 to €46,347
mainly Receivables within one year (+€24,782) and Net result for the year (+€15,426)
- Tangible fixed assets -€10,451
down €10,451 (-21.0%), from €49,651 to €39,199
- Other debts -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Reserves +€15,426
up €15,426 (+10.0%), from €153,603 to €169,029
of which Distributable reserves: +€15,426
- Gross operating margin -€21,922
down €21,922 (-43.3%), from €50,621 to €28,699
- Taxes -€21,577
down €21,577, from €15,185 to -€6,392
- Other operating charges +€1,148
up €1,148 (+17.0%), from €6,757 to €7,904
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.
Cash bridge derived
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 | €251,103 | €233,953 | -€17,150 | -6.8% |
| Fixed assets | 21/28 | €49,651 | €39,199 | -€10,451 | -21.0% |
| Tangible fixed assets | 22/27 | €49,651 | €39,199 | -€10,451 | -21.0% |
| Land and buildings | 22 | €49,651 | €39,199 | -€10,451 | -21.0% |
| Current assets | 29/58 | €201,452 | €194,754 | -€6,699 | -3.3% |
| Amounts receivable within one year | 40/41 | €169,640 | €144,858 | -€24,782 | -14.6% |
| Trade receivables | 40 | - | €8,586 | +€8,586 | |
| Other amounts receivable | 41 | €169,640 | €136,272 | -€33,369 | -19.7% |
| Cash at bank and in hand | 54/58 | €28,328 | €46,347 | +€18,019 | +63.6% |
| Deferred charges and accrued income | 490/1 | €3,484 | €3,549 | +€65 | +1.9% |
| Total equity and liabilities | 10/49 | €251,103 | €233,953 | -€17,150 | -6.8% |
| Equity | 10/15 | €216,103 | €231,529 | +€15,426 | +7.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Outside capital | 11 | €62,500 | €62,500 | = | 0.0% |
| Other | 1109/19 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €153,603 | €169,029 | +€15,426 | +10.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €147,353 | €162,779 | +€15,426 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €35,000 | €2,424 | -€32,576 | -93.1% |
| Amounts payable within one year | 42/48 | €35,000 | €2,424 | -€32,576 | -93.1% |
| Taxes, remuneration and social security | 45 | €0 | €2,424 | +€2,424 | |
| Taxes | 450/3 | €0 | €2,424 | +€2,424 | |
| Other amounts payable | 47/48 | €35,000 | €0 | -€35,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,187 | €13,422 | +€235 | +1.8% |
| Other operating charges | 640/8 | €6,757 | €7,904 | +€1,148 | +17.0% |
| Gross operating margin | 9900 | €50,621 | €28,699 | -€21,922 | -43.3% |
| Operating profit (loss) | 9901 | €30,677 | €7,373 | -€23,304 | -76.0% |
| Financial income | 75/76B | €1,575 | €1,822 | +€247 | +15.7% |
| Recurring financial income | 75 | €1,575 | €1,822 | +€247 | +15.7% |
| Financial charges | 65/66B | €161 | €161 | = | 0.0% |
| Recurring financial charges | 65 | €161 | €161 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €32,091 | €9,034 | -€23,057 | -71.8% |
| Transfer from deferred taxes | 780 | €20,136 | €0 | -€20,136 | -100.0% |
| Income taxes | 67/77 | €15,185 | -€6,392 | -€21,577 | |
| Profit (loss) for the period | 9904 | €37,042 | €15,426 | -€21,616 | -58.4% |
| Transfer from tax-exempt reserves | 789 | €7,071 | €0 | -€7,071 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,113 | €15,426 | -€28,687 | -65.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.