BARTHY: 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.
BARTHY
Largest movements
- Cash -€23,789
down €23,789 (-79.7%), from €29,830 to €6,041
mainly Debts after one year (-€38,502) and Tax, wage and social debts (-€1,473)
- Debts after one year -€38,502
down €38,502 (-58.1%), from €66,319 to €27,817
- Financial charges +€2,666
up €2,666 (+544.4%), from €490 to €3,156
of which Non-recurring financial charges: +€2,666
- Gross operating margin +€1,830
up €1,830 (+19.4%), from -€9,425 to -€7,595
- Taxes +€561
up €561 (+9.5%), from €5,877 to €6,438
- Other operating charges +€147
up €147 (+2.2%), from €6,766 to €6,913
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 | €2,004,644 | €1,978,188 | -€26,455 | -1.3% |
| Fixed assets | 21/28 | €1,974,814 | €1,972,148 | -€2,666 | -0.1% |
| Financial fixed assets | 28 | €1,974,814 | €1,972,148 | -€2,666 | -0.1% |
| Current assets | 29/58 | €29,830 | €6,041 | -€23,789 | -79.7% |
| Cash at bank and in hand | 54/58 | €29,830 | €6,041 | -€23,789 | -79.7% |
| Total equity and liabilities | 10/49 | €2,004,644 | €1,978,188 | -€26,455 | -1.3% |
| Equity | 10/15 | €1,929,163 | €1,943,683 | +€14,520 | +0.8% |
| Contributions | 10/11 | €819,595 | €819,595 | = | 0.0% |
| Reserves | 13 | €8,980 | €8,980 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,980 | €8,980 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,980 | €8,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,100,588 | €1,115,109 | +€14,520 | +1.3% |
| Amounts payable | 17/49 | €75,481 | €34,505 | -€40,976 | -54.3% |
| Amounts payable after more than one year | 17 | €66,319 | €27,817 | -€38,502 | -58.1% |
| Other amounts payable | 178/9 | €66,319 | €27,817 | -€38,502 | -58.1% |
| Amounts payable within one year | 42/48 | €9,121 | €6,647 | -€2,474 | -27.1% |
| Trade debts | 44 | €1,210 | €209 | -€1,001 | -82.7% |
| Suppliers | 440/4 | €1,210 | €209 | -€1,001 | -82.7% |
| Taxes, remuneration and social security | 45 | €7,911 | €6,438 | -€1,473 | -18.6% |
| Taxes | 450/3 | €7,911 | €6,438 | -€1,473 | -18.6% |
| Accrued charges and deferred income | 492/3 | €41 | €41 | = | 0.0% |
| Other operating charges | 640/8 | €6,766 | €6,913 | +€147 | +2.2% |
| Gross operating margin | 9900 | -€9,425 | -€7,595 | +€1,830 | +19.4% |
| Operating profit (loss) | 9901 | -€16,190 | -€14,508 | +€1,683 | +10.4% |
| Financial income | 75/76B | €38,702 | €38,622 | -€80 | -0.2% |
| Recurring financial income | 75 | €38,702 | €38,622 | -€80 | -0.2% |
| Financial charges | 65/66B | €490 | €3,156 | +€2,666 | +544.4% |
| Recurring financial charges | 65 | €490 | €490 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €2,666 | +€2,666 | |
| Profit (loss) for the period before taxes | 9903 | €22,022 | €20,958 | -€1,064 | -4.8% |
| Income taxes | 67/77 | €5,877 | €6,438 | +€561 | +9.5% |
| Profit (loss) for the period | 9904 | €16,145 | €14,520 | -€1,624 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,145 | €14,520 | -€1,624 | -10.1% |
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 30 September 2026 via checked.be.