Bartificial: 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.
Bartificial
Largest movements
- Receivables within one year +€16,636
up €16,636 (+164.2%), from €10,134 to €26,770
of which Trade receivables: +€16,819
- Tangible fixed assets -€5,398
down €5,398 (-85.5%), from €6,310 to €912
- Cash +€2,909
up €2,909 (+72.2%), from €4,030 to €6,940
mainly Trade debts (+€17,669) and Other debts (+€6,914)
- Deferred charges and accrued income +€448
up €448 (+20.2%), from €2,219 to €2,667
- Trade debts +€17,669
up €17,669 (+776.8%), from €2,274 to €19,943
- Other debts +€6,914
new in 2025: €6,914
- Tax, wage and social debts -€6,238
down €6,238 (-64.5%), from €9,671 to €3,433
- Reserves -€3,749
down €3,749 (-65.2%), from €5,748 to €1,999
- Gross operating margin -€18,508
down €18,508, from €17,396 to -€1,112
- Taxes -€1,298
down €1,298 (-87.5%), from €1,483 to €185
- Financial charges -€309
down €309 (-27.2%), from €1,136 to €827
- Depreciation +€232
up €232 (+75.3%), from €308 to €539
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 | €22,694 | €37,289 | +€14,596 | +64.3% |
| Fixed assets | 21/28 | €6,310 | €912 | -€5,398 | -85.5% |
| Tangible fixed assets | 22/27 | €6,310 | €912 | -€5,398 | -85.5% |
| Furniture and vehicles | 24 | €6,310 | €912 | -€5,398 | -85.5% |
| Current assets | 29/58 | €16,383 | €36,377 | +€19,994 | +122.0% |
| Amounts receivable within one year | 40/41 | €10,134 | €26,770 | +€16,636 | +164.2% |
| Trade receivables | 40 | €9,951 | €26,770 | +€16,819 | +169.0% |
| Other amounts receivable | 41 | €183 | - | -€183 | |
| Cash at bank and in hand | 54/58 | €4,030 | €6,940 | +€2,909 | +72.2% |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,667 | +€448 | +20.2% |
| Total equity and liabilities | 10/49 | €22,694 | €37,289 | +€14,596 | +64.3% |
| Equity | 10/15 | €10,748 | €6,999 | -€3,749 | -34.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,748 | €1,999 | -€3,749 | -65.2% |
| Distributable reserves | 133 | €5,748 | €1,999 | -€3,749 | -65.2% |
| Amounts payable | 17/49 | €11,945 | €30,290 | +€18,345 | +153.6% |
| Amounts payable within one year | 42/48 | €11,945 | €30,290 | +€18,345 | +153.6% |
| Trade debts | 44 | €2,274 | €19,943 | +€17,669 | +776.8% |
| Suppliers | 440/4 | €2,274 | €19,943 | +€17,669 | +776.8% |
| Taxes, remuneration and social security | 45 | €9,671 | €3,433 | -€6,238 | -64.5% |
| Taxes | 450/3 | €9,671 | €3,433 | -€6,238 | -64.5% |
| Other amounts payable | 47/48 | - | €6,914 | +€6,914 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €539 | +€232 | +75.3% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Non-recurring operating charges | 66A | - | €727 | +€727 | |
| Gross operating margin | 9900 | €17,396 | -€1,112 | -€18,508 | |
| Operating profit (loss) | 9901 | €16,639 | -€2,839 | -€19,478 | |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €1,136 | €827 | -€309 | -27.2% |
| Recurring financial charges | 65 | €1,136 | €827 | -€309 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €15,503 | -€3,564 | -€19,067 | |
| Income taxes | 67/77 | €1,483 | €185 | -€1,298 | -87.5% |
| Profit (loss) for the period | 9904 | €14,020 | -€3,749 | -€17,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,020 | -€3,749 | -€17,769 |
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 7 October 2026 via checked.be.