Bartiaux Isabelle: 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.
Bartiaux Isabelle
Largest movements
- Tangible fixed assets +€4,777
new in 2025: €4,777
- Receivables within one year -€2,513
down €2,513 (-32.3%), from €7,770 to €5,257
of which Other amounts receivable: -€2,513
- Deferred charges and accrued income +€514
up €514 (+364%), from €141 to €655
- Cash -€352
down €352 (-16.2%), from €2,168 to €1,816
mainly Investment in fixed assets (net) (-€6,672) and Trade debts (-€1,043)
- Profit (loss) carried forward +€2,970
up €2,970 (+128%), from €2,327 to €5,297
- Trade debts -€1,043
down €1,043 (-29.1%), from €3,582 to €2,538
- Tax, wage and social debts +€500
up €500 (+34.0%), from €1,470 to €1,970
of which Taxes: +€500
- Gross operating margin +€7,140
up €7,140 (+350%), from €2,042 to €9,182
- Depreciation +€1,895
new in 2025: €1,895
- Taxes +€1,190
up €1,190 (+118%), from €1,007 to €2,197
- Other operating charges +€1,171
up €1,171 (+137%), from €855 to €2,026
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 | €10,079 | €12,505 | +€2,427 | +24.1% |
| Fixed assets | 21/28 | - | €4,777 | +€4,777 | |
| Tangible fixed assets | 22/27 | - | €4,777 | +€4,777 | |
| Furniture and vehicles | 24 | - | €4,777 | +€4,777 | |
| Current assets | 29/58 | €10,079 | €7,728 | -€2,351 | -23.3% |
| Amounts receivable within one year | 40/41 | €7,770 | €5,257 | -€2,513 | -32.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,770 | €5,257 | -€2,513 | -32.3% |
| Cash at bank and in hand | 54/58 | €2,168 | €1,816 | -€352 | -16.2% |
| Deferred charges and accrued income | 490/1 | €141 | €655 | +€514 | +364% |
| Total equity and liabilities | 10/49 | €10,079 | €12,505 | +€2,427 | +24.1% |
| Equity | 10/15 | €5,027 | €7,997 | +€2,970 | +59.1% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,327 | €5,297 | +€2,970 | +128% |
| Amounts payable | 17/49 | €5,052 | €4,508 | -€543 | -10.8% |
| Amounts payable within one year | 42/48 | €5,052 | €4,508 | -€543 | -10.8% |
| Trade debts | 44 | €3,582 | €2,538 | -€1,043 | -29.1% |
| Suppliers | 440/4 | €3,582 | €2,538 | -€1,043 | -29.1% |
| Taxes, remuneration and social security | 45 | €1,470 | €1,970 | +€500 | +34.0% |
| Taxes | 450/3 | €1,470 | €1,970 | +€500 | +34.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,895 | +€1,895 | |
| Other operating charges | 640/8 | €855 | €2,026 | +€1,171 | +137% |
| Gross operating margin | 9900 | €2,042 | €9,182 | +€7,140 | +350% |
| Operating profit (loss) | 9901 | €1,188 | €5,262 | +€4,074 | +343% |
| Financial income | 75/76B | €3 | €4 | +€1 | +46.9% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +46.9% |
| Financial charges | 65/66B | €90 | €100 | +€10 | +11.1% |
| Recurring financial charges | 65 | €90 | €100 | +€10 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €1,101 | €5,167 | +€4,066 | +369% |
| Income taxes | 67/77 | €1,007 | €2,197 | +€1,190 | +118% |
| Profit (loss) for the period | 9904 | €94 | €2,970 | +€2,876 | +3,046% |
| Profit (loss) for the period to be appropriated | 9905 | €94 | €2,970 | +€2,876 | +3,046% |
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 18 October 2026 via checked.be.