Bartholomaeus novus: what changed
What changed
Bartholomaeus novus
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€46,051
2025 · €38,055+€7,996
Equity
€59,195
2025 · €97,250-€38,055
Cash
€71,803
2025 · €16,624+€55,180
Balance sheet total
€116,463
2025 · €116,766-€304
Largest movements
Assets
- Cash +€55,180
up €55,180 (+332%), from €16,624 to €71,803
mainly Current investments (+€50,000) and Other debts (+€46,562)
- Current investments -€50,000
down €50,000 (-66.7%), from €75,000 to €25,000
- Tangible fixed assets -€4,279
down €4,279 (-44.5%), from €9,608 to €5,329
Equity and liabilities
- Other debts +€46,562
new in 2026: €46,562
- Reserves -€38,055
down €38,055 (-39.5%), from €96,250 to €58,195
- Tax, wage and social debts -€8,856
down €8,856 (-47.0%), from €18,847 to €9,991
Income statement
- Gross operating margin +€10,560
up €10,560 (+20.0%), from €52,790 to €63,350
- Taxes +€2,022
up €2,022 (+18.5%), from €10,922 to €12,944
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€38,055
Gross operating margin
+€10,560
Other operating charges
-€411
Other operating items
+€79
Financial income
-€214
Financial charges
+€3
Taxes
-€2,022
Result 2026
€46,051
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€89,286
Investment
+€50,000
Financing
-€84,106
Cash 2025
€16,624
From operations (derived)
+€89,286
Net result for the year
+€46,051
Depreciation
+€4,279
Receivables within one year
+€1,113
Smaller working-capital items
+€137
Tax, wage and social debts
-€8,856
Other debts
+€46,562
Investment (derived)
+€50,000
Current investments
+€50,000
Financing
-€84,106
Contributions, distributions and other
-€84,106
Cash 2026
€71,803
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,766 | €116,463 | -€304 | -0.3% |
| Fixed assets | 21/28 | €9,608 | €5,329 | -€4,279 | -44.5% |
| Tangible fixed assets | 22/27 | €9,608 | €5,329 | -€4,279 | -44.5% |
| Furniture and vehicles | 24 | €9,608 | €5,329 | -€4,279 | -44.5% |
| Current assets | 29/58 | €107,158 | €111,134 | +€3,975 | +3.7% |
| Amounts receivable within one year | 40/41 | €15,395 | €14,282 | -€1,113 | -7.2% |
| Trade receivables | 40 | €15,178 | €14,282 | -€896 | -5.9% |
| Other amounts receivable | 41 | €217 | - | -€217 | |
| Current investments | 50/53 | €75,000 | €25,000 | -€50,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €16,624 | €71,803 | +€55,180 | +332% |
| Deferred charges and accrued income | 490/1 | €140 | €48 | -€92 | -65.7% |
| Total equity and liabilities | 10/49 | €116,766 | €116,463 | -€304 | -0.3% |
| Equity | 10/15 | €97,250 | €59,195 | -€38,055 | -39.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €96,250 | €58,195 | -€38,055 | -39.5% |
| Distributable reserves | 133 | €96,250 | €58,195 | -€38,055 | -39.5% |
| Amounts payable | 17/49 | €19,517 | €57,268 | +€37,752 | +193% |
| Amounts payable within one year | 42/48 | €19,475 | €57,254 | +€37,779 | +194% |
| Trade debts | 44 | €628 | €701 | +€73 | +11.6% |
| Suppliers | 440/4 | €628 | €701 | +€73 | +11.6% |
| Taxes, remuneration and social security | 45 | €18,847 | €9,991 | -€8,856 | -47.0% |
| Taxes | 450/3 | €18,847 | €9,991 | -€8,856 | -47.0% |
| Other amounts payable | 47/48 | - | €46,562 | +€46,562 | |
| Accrued charges and deferred income | 492/3 | €42 | €14 | -€28 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,279 | €4,279 | = | 0.0% |
| Other operating charges | 640/8 | €392 | €802 | +€411 | +105% |
| Non-recurring operating charges | 66A | €169 | €90 | -€79 | -46.8% |
| Gross operating margin | 9900 | €52,790 | €63,350 | +€10,560 | +20.0% |
| Operating profit (loss) | 9901 | €47,950 | €58,179 | +€10,229 | +21.3% |
| Financial income | 75/76B | €1,085 | €872 | -€214 | -19.7% |
| Recurring financial income | 75 | €1,085 | €872 | -€214 | -19.7% |
| Financial charges | 65/66B | €59 | €56 | -€3 | -4.8% |
| Recurring financial charges | 65 | €59 | €56 | -€3 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €48,977 | €58,995 | +€10,018 | +20.5% |
| Income taxes | 67/77 | €10,922 | €12,944 | +€2,022 | +18.5% |
| Profit (loss) for the period | 9904 | €38,055 | €46,051 | +€7,996 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,055 | €46,051 | +€7,996 | +21.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.