BARTELLO CONTRACTORS: 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.
BARTELLO CONTRACTORS
Largest movements
- Cash +€52,215
up €52,215 (+172.3%), from €30,297 to €82,511
mainly Receivables within one year (+€41,863) and Trade debts (+€13,817)
- Receivables within one year -€41,863
down €41,863 (-46.9%), from €89,316 to €47,452
of which Trade receivables: -€34,426
- Tangible fixed assets -€10,307
down €10,307 (-93.9%), from €10,982 to €675
- Profit (loss) carried forward -€15,160
down €15,160 (-15.1%), from €100,613 to €85,453
- Trade debts +€13,817
up €13,817 (+326.2%), from €4,236 to €18,052
- Other debts +€2,158
new in 2025: €2,158
- Gross operating margin -€63,099
down €63,099 (-70.0%), from €90,197 to €27,098
- Staff costs -€42,781
down €42,781 (-78.9%), from €54,220 to €11,440
- Other operating charges -€6,745
down €6,745 (-59.0%), from €11,436 to €4,692
- Depreciation -€2,400
down €2,400 (-72.9%), from €3,292 to €892
- Taxes -€1,655
down €1,655 (-34.3%), from €4,830 to €3,175
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 | €130,595 | €130,639 | +€44 | 0.0% |
| Fixed assets | 21/28 | €10,982 | €675 | -€10,307 | -93.9% |
| Tangible fixed assets | 22/27 | €10,982 | €675 | -€10,307 | -93.9% |
| Furniture and vehicles | 24 | €10,982 | €675 | -€10,307 | -93.9% |
| Current assets | 29/58 | €119,612 | €129,964 | +€10,351 | +8.7% |
| Amounts receivable within one year | 40/41 | €89,316 | €47,452 | -€41,863 | -46.9% |
| Trade receivables | 40 | €81,252 | €46,826 | -€34,426 | -42.4% |
| Other amounts receivable | 41 | €8,063 | €627 | -€7,437 | -92.2% |
| Cash at bank and in hand | 54/58 | €30,297 | €82,511 | +€52,215 | +172.3% |
| Total equity and liabilities | 10/49 | €130,595 | €130,639 | +€44 | 0.0% |
| Equity | 10/15 | €119,113 | €103,953 | -€15,160 | -12.7% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,613 | €85,453 | -€15,160 | -15.1% |
| Amounts payable | 17/49 | €11,481 | €26,686 | +€15,205 | +132.4% |
| Amounts payable within one year | 42/48 | €11,481 | €26,686 | +€15,205 | +132.4% |
| Trade debts | 44 | €4,236 | €18,052 | +€13,817 | +326.2% |
| Suppliers | 440/4 | €4,236 | €18,052 | +€13,817 | +326.2% |
| Taxes, remuneration and social security | 45 | €7,246 | €6,475 | -€770 | -10.6% |
| Taxes | 450/3 | €4,830 | €6,475 | +€1,645 | +34.1% |
| Remuneration and social security | 454/9 | €2,416 | - | -€2,416 | |
| Other amounts payable | 47/48 | - | €2,158 | +€2,158 | |
| Remuneration, social security and pensions | 62 | €54,220 | €11,440 | -€42,781 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,292 | €892 | -€2,400 | -72.9% |
| Other operating charges | 640/8 | €11,436 | €4,692 | -€6,745 | -59.0% |
| Gross operating margin | 9900 | €90,197 | €27,098 | -€63,099 | -70.0% |
| Operating profit (loss) | 9901 | €21,249 | €10,075 | -€11,174 | -52.6% |
| Financial charges | 65/66B | €449 | €60 | -€389 | -86.6% |
| Recurring financial charges | 65 | €449 | €60 | -€389 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €20,799 | €10,015 | -€10,785 | -51.9% |
| Income taxes | 67/77 | €4,830 | €3,175 | -€1,655 | -34.3% |
| Profit (loss) for the period | 9904 | €15,969 | €6,840 | -€9,130 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,969 | €6,840 | -€9,130 | -57.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.