BARTLE BE: 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.
BARTLE BE
Largest movements
- Receivables within one year +€348,006
up €348,006 (+237%), from €146,762 to €494,768
of which Trade receivables: +€336,998
- Cash -€103,412
down €103,412 (-40.0%), from €258,387 to €154,976
mainly Receivables within one year (-€348,006) and Investment in fixed assets (net) (-€30,677)
- Financial fixed assets +€20,090
up €20,090 (+492%), from €4,080 to €24,170
- Tangible fixed assets +€7,808
up €7,808 (+773%), from €1,010 to €8,818
- Trade debts +€135,899
up €135,899 (+98.4%), from €138,134 to €274,033
- Profit (loss) carried forward +€117,135
up €117,135 (+86.4%), from €135,533 to €252,667
- Accrued charges and deferred income +€20,995
up €20,995 (+5,087%), from €413 to €21,408
- Gross operating margin +€270,627
up €270,627 (+69.9%), from €386,893 to €657,519
- Staff costs +€213,651
up €213,651 (+80.3%), from €266,131 to €479,783
- Taxes +€16,554
up €16,554 (+47.4%), from €34,923 to €51,477
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 | €429,501 | €703,684 | +€274,182 | +63.8% |
| Fixed assets | 21/28 | €5,090 | €32,988 | +€27,898 | +548% |
| Tangible fixed assets | 22/27 | €1,010 | €8,818 | +€7,808 | +773% |
| Furniture and vehicles | 24 | €1,010 | €8,818 | +€7,808 | +773% |
| Financial fixed assets | 28 | €4,080 | €24,170 | +€20,090 | +492% |
| Current assets | 29/58 | €424,412 | €670,696 | +€246,284 | +58.0% |
| Amounts receivable within one year | 40/41 | €146,762 | €494,768 | +€348,006 | +237% |
| Trade receivables | 40 | €139,468 | €476,466 | +€336,998 | +242% |
| Other amounts receivable | 41 | €7,294 | €18,301 | +€11,008 | +151% |
| Cash at bank and in hand | 54/58 | €258,387 | €154,976 | -€103,412 | -40.0% |
| Deferred charges and accrued income | 490/1 | €19,262 | €20,952 | +€1,690 | +8.8% |
| Total equity and liabilities | 10/49 | €429,501 | €703,684 | +€274,182 | +63.8% |
| Equity | 10/15 | €145,533 | €262,667 | +€117,135 | +80.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,533 | €252,667 | +€117,135 | +86.4% |
| Amounts payable | 17/49 | €283,969 | €441,016 | +€157,047 | +55.3% |
| Amounts payable within one year | 42/48 | €283,556 | €419,609 | +€136,053 | +48.0% |
| Trade debts | 44 | €138,134 | €274,033 | +€135,899 | +98.4% |
| Suppliers | 440/4 | €138,134 | €274,033 | +€135,899 | +98.4% |
| Taxes, remuneration and social security | 45 | €145,422 | €145,576 | +€154 | +0.1% |
| Taxes | 450/3 | €96,029 | €79,430 | -€16,599 | -17.3% |
| Remuneration and social security | 454/9 | €49,393 | €66,146 | +€16,753 | +33.9% |
| Accrued charges and deferred income | 492/3 | €413 | €21,408 | +€20,995 | +5,087% |
| Remuneration, social security and pensions | 62 | €266,131 | €479,783 | +€213,651 | +80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €2,779 | +€1,767 | +175% |
| Other operating charges | 640/8 | €409 | €387 | -€21 | -5.2% |
| Non-recurring operating charges | 66A | - | €1,949 | +€1,949 | |
| Gross operating margin | 9900 | €386,893 | €657,519 | +€270,627 | +69.9% |
| Operating profit (loss) | 9901 | €119,341 | €172,622 | +€53,281 | +44.6% |
| Financial income | 75/76B | €447 | €1,409 | +€963 | +216% |
| Recurring financial income | 75 | €447 | €1,409 | +€963 | +216% |
| Financial charges | 65/66B | €2,340 | €5,419 | +€3,079 | +132% |
| Recurring financial charges | 65 | €2,340 | €5,419 | +€3,079 | +132% |
| Profit (loss) for the period before taxes | 9903 | €117,447 | €168,612 | +€51,165 | +43.6% |
| Income taxes | 67/77 | €34,923 | €51,477 | +€16,554 | +47.4% |
| Profit (loss) for the period | 9904 | €82,524 | €117,135 | +€34,611 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,524 | €117,135 | +€34,611 | +41.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.