Bartistic: 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.
Bartistic
Largest movements
- Receivables within one year +€17,761
up €17,761 (+187.7%), from €9,462 to €27,224
- Cash +€15,749
up €15,749 (+118.4%), from €13,297 to €29,046
mainly Net result for the year (+€22,189) and Depreciation (+€9,058)
- Tangible fixed assets -€5,002
down €5,002 (-26.5%), from €18,897 to €13,895
of which Leasing and similar rights: -€7,385
- Deferred charges and accrued income -€1,482
no longer reported in 2025 (was €1,482)
- Profit (loss) carried forward +€22,189
up €22,189 (+55.9%), from -€39,720 to -€17,531
- Trade debts +€6,988
up €6,988 (+54.0%), from €12,947 to €19,935
- Other debts +€6,002
up €6,002 (+24.5%), from €24,456 to €30,458
- Current portion of long-term debt -€5,917
down €5,917 (-80.0%), from €7,400 to €1,483
- Debts after one year -€3,165
no longer reported in 2025 (was €3,165)
- Gross operating margin +€31,146
up €31,146 (+1194.0%), from €2,609 to €33,755
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 | €43,138 | €70,165 | +€27,027 | +62.7% |
| Fixed assets | 21/28 | €18,897 | €13,895 | -€5,002 | -26.5% |
| Tangible fixed assets | 22/27 | €18,897 | €13,895 | -€5,002 | -26.5% |
| Plant, machinery and equipment | 23 | €3,804 | €6,187 | +€2,383 | +62.7% |
| Leasing and similar rights | 25 | €15,093 | €7,709 | -€7,385 | -48.9% |
| Current assets | 29/58 | €24,241 | €56,269 | +€32,028 | +132.1% |
| Amounts receivable within one year | 40/41 | €9,462 | €27,224 | +€17,761 | +187.7% |
| Trade receivables | 40 | €9,462 | €27,224 | +€17,761 | +187.7% |
| Cash at bank and in hand | 54/58 | €13,297 | €29,046 | +€15,749 | +118.4% |
| Deferred charges and accrued income | 490/1 | €1,482 | - | -€1,482 | |
| Total equity and liabilities | 10/49 | €43,138 | €70,165 | +€27,027 | +62.7% |
| Equity | 10/15 | -€9,720 | €12,469 | +€22,189 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,720 | -€17,531 | +€22,189 | +55.9% |
| Amounts payable | 17/49 | €52,858 | €57,696 | +€4,838 | +9.2% |
| Amounts payable after more than one year | 17 | €3,165 | - | -€3,165 | |
| Financial debts | 170/4 | €3,165 | - | -€3,165 | |
| Amounts payable within one year | 42/48 | €49,693 | €57,696 | +€8,002 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €7,400 | €1,483 | -€5,917 | -80.0% |
| Trade debts | 44 | €12,947 | €19,935 | +€6,988 | +54.0% |
| Suppliers | 440/4 | €12,947 | €19,935 | +€6,988 | +54.0% |
| Taxes, remuneration and social security | 45 | €4,891 | €5,819 | +€929 | +19.0% |
| Taxes | 450/3 | €3,291 | €4,219 | +€929 | +28.2% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €24,456 | €30,458 | +€6,002 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,189 | €9,058 | -€132 | -1.4% |
| Other operating charges | 640/8 | €417 | €320 | -€97 | -23.3% |
| Gross operating margin | 9900 | €2,609 | €33,755 | +€31,146 | +1194.0% |
| Operating profit (loss) | 9901 | -€6,998 | €24,378 | +€31,375 | |
| Financial charges | 65/66B | €1,978 | €2,057 | +€79 | +4.0% |
| Recurring financial charges | 65 | €1,978 | €2,057 | +€79 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,975 | €22,321 | +€31,296 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€9,103 | €22,189 | +€31,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,103 | €22,189 | +€31,292 |
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 8 October 2026 via checked.be.