BARTIN: 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.
BARTIN
Largest movements
- Tangible fixed assets -€11,369
down €11,369 (-3.3%), from €348,710 to €337,340
of which Land and buildings: -€10,267
- Deferred charges and accrued income -€3,893
down €3,893 (-61.2%), from €6,364 to €2,471
- Debts after one year -€24,630
down €24,630 (-8.9%), from €275,346 to €250,716
- Profit (loss) carried forward +€18,554
up €18,554 (+177.4%), from €10,462 to €29,016
- Other debts -€8,650
down €8,650 (-35.3%), from €24,500 to €15,850
- Trade debts -€7,346
down €7,346 (-30.5%), from €24,070 to €16,724
- Gross operating margin +€20,133
up €20,133 (+75.6%), from €26,635 to €46,767
- Taxes +€5,581
new in 2025: €5,581
- Financial charges -€803
down €803 (-13.9%), from €5,764 to €4,961
- Other operating charges +€685
up €685 (+11.9%), from €5,730 to €6,415
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 | €373,243 | €351,690 | -€21,553 | -5.8% |
| Fixed assets | 21/28 | €348,710 | €337,340 | -€11,369 | -3.3% |
| Tangible fixed assets | 22/27 | €348,710 | €337,340 | -€11,369 | -3.3% |
| Land and buildings | 22 | €347,056 | €336,789 | -€10,267 | -3.0% |
| Plant, machinery and equipment | 23 | €1,654 | €551 | -€1,103 | -66.7% |
| Current assets | 29/58 | €24,533 | €14,350 | -€10,184 | -41.5% |
| Amounts receivable within one year | 40/41 | €14,490 | €10,990 | -€3,499 | -24.2% |
| Trade receivables | 40 | €12,379 | €7,559 | -€4,821 | -38.9% |
| Other amounts receivable | 41 | €2,111 | €3,432 | +€1,321 | +62.6% |
| Current investments | 50/53 | - | €306 | +€306 | |
| Cash at bank and in hand | 54/58 | €3,680 | €582 | -€3,097 | -84.2% |
| Deferred charges and accrued income | 490/1 | €6,364 | €2,471 | -€3,893 | -61.2% |
| Total equity and liabilities | 10/49 | €373,243 | €351,690 | -€21,553 | -5.8% |
| Equity | 10/15 | €20,454 | €39,008 | +€18,554 | +90.7% |
| Contributions | 10/11 | €9,992 | €9,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,462 | €29,016 | +€18,554 | +177.4% |
| Amounts payable | 17/49 | €352,789 | €312,682 | -€40,107 | -11.4% |
| Amounts payable after more than one year | 17 | €275,346 | €250,716 | -€24,630 | -8.9% |
| Financial debts | 170/4 | €275,346 | €250,716 | -€24,630 | -8.9% |
| Amounts payable within one year | 42/48 | €72,794 | €57,204 | -€15,590 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €24,224 | €24,630 | +€406 | +1.7% |
| Trade debts | 44 | €24,070 | €16,724 | -€7,346 | -30.5% |
| Suppliers | 440/4 | €24,070 | €16,724 | -€7,346 | -30.5% |
| Other amounts payable | 47/48 | €24,500 | €15,850 | -€8,650 | -35.3% |
| Accrued charges and deferred income | 492/3 | €4,649 | €4,762 | +€112 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,369 | €11,369 | = | 0.0% |
| Other operating charges | 640/8 | €5,730 | €6,415 | +€685 | +11.9% |
| Gross operating margin | 9900 | €26,635 | €46,767 | +€20,133 | +75.6% |
| Operating profit (loss) | 9901 | €9,535 | €28,983 | +€19,448 | +204.0% |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €5,764 | €4,961 | -€803 | -13.9% |
| Recurring financial charges | 65 | €5,764 | €4,961 | -€803 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €3,771 | €24,136 | +€20,365 | +540.1% |
| Income taxes | 67/77 | - | €5,581 | +€5,581 | |
| Profit (loss) for the period | 9904 | €3,771 | €18,554 | +€14,784 | +392.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,771 | €18,554 | +€14,784 | +392.1% |
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 28 September 2026 via checked.be.