BARTEX: 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.
BARTEX
Largest movements
- Current investments +€25,000
up €25,000 (+13.9%), from €180,000 to €205,000
- Cash +€7,351
up €7,351 (+20.6%), from €35,656 to €43,007
mainly Net result for the year (+€37,037) and Tax, wage and social debts (+€1,211)
- Profit (loss) carried forward +€37,037
up €37,037 (+27.4%), from €135,158 to €172,195
- Trade debts -€5,966
down €5,966 (-43.7%), from €13,654 to €7,687
No income-statement line moved by more than 1% of the activity.
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 | €318,793 | €351,075 | +€32,282 | +10.1% |
| Fixed assets | 21/28 | €101,129 | €101,129 | = | 0.0% |
| Tangible fixed assets | 22/27 | €101,129 | €101,129 | = | 0.0% |
| Land and buildings | 22 | €101,129 | €101,129 | = | 0.0% |
| Current assets | 29/58 | €217,664 | €249,946 | +€32,282 | +14.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,736 | €1,801 | +€65 | +3.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,736 | €1,801 | +€65 | +3.7% |
| Current investments | 50/53 | €180,000 | €205,000 | +€25,000 | +13.9% |
| Other investments | 51/53 | €180,000 | €205,000 | +€25,000 | +13.9% |
| Cash at bank and in hand | 54/58 | €35,656 | €43,007 | +€7,351 | +20.6% |
| Deferred charges and accrued income | 490/1 | €272 | €138 | -€134 | -49.1% |
| Total equity and liabilities | 10/49 | €318,793 | €351,075 | +€32,282 | +10.1% |
| Equity | 10/15 | €305,101 | €342,138 | +€37,037 | +12.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €151,393 | €151,393 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,087 | €1,087 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,087 | €1,087 | = | 0.0% |
| Tax-exempt reserves | 132 | €306 | €306 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,158 | €172,195 | +€37,037 | +27.4% |
| Amounts payable | 17/49 | €13,692 | €8,937 | -€4,755 | -34.7% |
| Amounts payable within one year | 42/48 | €13,654 | €8,898 | -€4,755 | -34.8% |
| Trade debts | 44 | €13,654 | €7,687 | -€5,966 | -43.7% |
| Suppliers | 440/4 | €13,654 | €7,687 | -€5,966 | -43.7% |
| Taxes, remuneration and social security | 45 | - | €1,211 | +€1,211 | |
| Taxes | 450/3 | - | €1,211 | +€1,211 | |
| Accrued charges and deferred income | 492/3 | €39 | €39 | = | 0.0% |
| Operating income | 70/76A | €90,000 | €90,000 | = | 0.0% |
| Other operating income | 74 | €90,000 | €90,000 | = | 0.0% |
| Operating charges | 60/66A | €43,598 | €43,854 | +€256 | +0.6% |
| Services and other goods | 61 | €28,518 | €28,330 | -€188 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €15,080 | €15,524 | +€444 | +2.9% |
| Operating profit (loss) | 9901 | €46,402 | €46,146 | -€256 | -0.6% |
| Financial income | 75/76B | €1,871 | €3,810 | +€1,940 | +103.7% |
| Recurring financial income | 75 | €1,871 | €3,810 | +€1,940 | +103.7% |
| Income from current assets | 751 | €1,871 | €3,810 | +€1,940 | +103.7% |
| Financial charges | 65/66B | €524 | €565 | +€41 | +7.8% |
| Recurring financial charges | 65 | €524 | €565 | +€41 | +7.8% |
| Other financial charges | 652/9 | €524 | €565 | +€41 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €47,749 | €49,391 | +€1,643 | +3.4% |
| Income taxes | 67/77 | €11,937 | €12,354 | +€417 | +3.5% |
| Taxes | 670/3 | €11,937 | €12,354 | +€417 | +3.5% |
| Profit (loss) for the period | 9904 | €35,811 | €37,037 | +€1,226 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,811 | €37,037 | +€1,226 | +3.4% |
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.