BARTHOLOMÉ EXPERTISES: 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.
BARTHOLOMÉ EXPERTISES
Largest movements
- Tangible fixed assets -€22,395
no longer reported in 2025 (was €22,395)
- Intangible fixed assets -€6,600
down €6,600 (-11.1%), from €59,400 to €52,800
- Cash -€6,180
no longer reported in 2025 (was €6,180)
mainly Other debts (-€30,388) and Trade debts (-€14,363)
- Receivables within one year -€1,937
down €1,937 (-13.1%), from €14,825 to €12,888
- Other debts -€30,388
down €30,388 (-54.7%), from €55,535 to €25,147
- Trade debts -€14,363
down €14,363 (-95.0%), from €15,123 to €760
- Debts after one year +€5,103
up €5,103 (+30.8%), from €16,545 to €21,648
- Tax, wage and social debts +€1,943
up €1,943 (+32.0%), from €6,068 to €8,011
- Current portion of long-term debt +€1,142
up €1,142 (+25.7%), from €4,451 to €5,593
- Depreciation -€3,952
down €3,952 (-37.5%), from €10,552 to €6,600
- Financial charges +€2,789
up €2,789 (+332%), from €840 to €3,629
- Gross operating margin +€2,366
up €2,366 (+19.8%), from €11,931 to €14,297
- Taxes +€2,256
new in 2025: €2,256
- Other operating charges +€1,264
up €1,264 (+273%), from €462 to €1,727
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 | €102,799 | €66,321 | -€36,478 | -35.5% |
| Fixed assets | 21/28 | €81,795 | €52,800 | -€28,995 | -35.4% |
| Intangible fixed assets | 21 | €59,400 | €52,800 | -€6,600 | -11.1% |
| Tangible fixed assets | 22/27 | €22,395 | - | -€22,395 | |
| Furniture and vehicles | 24 | €22,395 | - | -€22,395 | |
| Current assets | 29/58 | €21,004 | €13,521 | -€7,483 | -35.6% |
| Amounts receivable within one year | 40/41 | €14,825 | €12,888 | -€1,937 | -13.1% |
| Trade receivables | 40 | €14,825 | €12,888 | -€1,937 | -13.1% |
| Cash at bank and in hand | 54/58 | €6,180 | - | -€6,180 | |
| Deferred charges and accrued income | 490/1 | - | €633 | +€633 | |
| Total equity and liabilities | 10/49 | €102,799 | €66,321 | -€36,478 | -35.5% |
| Equity | 10/15 | €5,076 | €5,162 | +€86 | +1.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76 | €162 | +€86 | +112% |
| Amounts payable | 17/49 | €97,723 | €61,159 | -€36,563 | -37.4% |
| Amounts payable after more than one year | 17 | €16,545 | €21,648 | +€5,103 | +30.8% |
| Financial debts | 170/4 | €16,545 | €21,648 | +€5,103 | +30.8% |
| Amounts payable within one year | 42/48 | €81,178 | €39,511 | -€41,667 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €4,451 | €5,593 | +€1,142 | +25.7% |
| Trade debts | 44 | €15,123 | €760 | -€14,363 | -95.0% |
| Suppliers | 440/4 | €15,123 | €760 | -€14,363 | -95.0% |
| Taxes, remuneration and social security | 45 | €6,068 | €8,011 | +€1,943 | +32.0% |
| Taxes | 450/3 | €6,068 | €8,011 | +€1,943 | +32.0% |
| Other amounts payable | 47/48 | €55,535 | €25,147 | -€30,388 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,552 | €6,600 | -€3,952 | -37.5% |
| Other operating charges | 640/8 | €462 | €1,727 | +€1,264 | +273% |
| Gross operating margin | 9900 | €11,931 | €14,297 | +€2,366 | +19.8% |
| Operating profit (loss) | 9901 | €916 | €5,970 | +€5,054 | +552% |
| Financial charges | 65/66B | €840 | €3,629 | +€2,789 | +332% |
| Recurring financial charges | 65 | €840 | €3,629 | +€2,789 | +332% |
| Profit (loss) for the period before taxes | 9903 | €76 | €2,341 | +€2,265 | +2,968% |
| Income taxes | 67/77 | - | €2,256 | +€2,256 | |
| Profit (loss) for the period | 9904 | €76 | €86 | +€9 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76 | €86 | +€9 | +12.1% |
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 23 October 2026 via checked.be.