BARTOK: 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.
BARTOK
Largest movements
- Receivables within one year -€5,624
down €5,624 (-10.4%), from €53,954 to €48,330
of which Trade receivables: -€6,919
- Tangible fixed assets -€2,854
down €2,854 (-55.1%), from €5,178 to €2,324
of which Furniture and vehicles: -€2,057
- Deferred charges and accrued income +€1,500
up €1,500 (+21.4%), from €7,000 to €8,500
- Stocks and contracts -€1,175
down €1,175 (-9.5%), from €12,406 to €11,232
- Cash -€1,126
down €1,126 (-92.0%), from €1,224 to €98
mainly Net result for the year (-€16,575) and Deferred charges and accrued income (-€1,500)
- Profit (loss) carried forward -€16,575
down €16,575 (-11.8%), from -€139,912 to -€156,487
- Other debts +€4,368
up €4,368 (+307.9%), from €1,419 to €5,787
- Short-term financial debts +€1,535
up €1,535 (+2.0%), from €75,000 to €76,535
- Trade debts +€1,393
up €1,393 (+24.4%), from €5,716 to €7,109
- Gross operating margin -€25,585
down €25,585, from €15,268 to -€10,317
- Depreciation -€4,046
down €4,046 (-58.6%), from €6,901 to €2,854
- Financial income +€3,052
up €3,052 (+347.6%), from €878 to €3,930
of which Non-recurring financial income: +€3,235
- Financial charges +€2,499
up €2,499 (+56.6%), from €4,414 to €6,913
of which Financial charges: +€2,240
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,762 | €70,483 | -€9,279 | -11.6% |
| Fixed assets | 21/28 | €5,178 | €2,324 | -€2,854 | -55.1% |
| Tangible fixed assets | 22/27 | €5,178 | €2,324 | -€2,854 | -55.1% |
| Plant, machinery and equipment | 23 | €1,959 | €1,162 | -€797 | -40.7% |
| Furniture and vehicles | 24 | €3,219 | €1,162 | -€2,057 | -63.9% |
| Current assets | 29/58 | €74,584 | €68,159 | -€6,425 | -8.6% |
| Stocks and contracts in progress | 3 | €12,406 | €11,232 | -€1,175 | -9.5% |
| Stocks | 30/36 | €12,406 | €11,232 | -€1,175 | -9.5% |
| Amounts receivable within one year | 40/41 | €53,954 | €48,330 | -€5,624 | -10.4% |
| Trade receivables | 40 | €28,244 | €21,325 | -€6,919 | -24.5% |
| Other amounts receivable | 41 | €25,710 | €27,005 | +€1,295 | +5.0% |
| Cash at bank and in hand | 54/58 | €1,224 | €98 | -€1,126 | -92.0% |
| Deferred charges and accrued income | 490/1 | €7,000 | €8,500 | +€1,500 | +21.4% |
| Total equity and liabilities | 10/49 | €79,762 | €70,483 | -€9,279 | -11.6% |
| Equity | 10/15 | -€2,373 | -€18,948 | -€16,575 | -698.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €17,539 | €17,539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €15,680 | €15,680 | = | 0.0% |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€139,912 | -€156,487 | -€16,575 | -11.8% |
| Amounts payable | 17/49 | €82,135 | €89,431 | +€7,296 | +8.9% |
| Amounts payable within one year | 42/48 | €82,135 | €89,431 | +€7,296 | +8.9% |
| Financial debts | 43 | €75,000 | €76,535 | +€1,535 | +2.0% |
| Credit institutions | 430/8 | €75,000 | €76,535 | +€1,535 | +2.0% |
| Trade debts | 44 | €5,716 | €7,109 | +€1,393 | +24.4% |
| Suppliers | 440/4 | €5,716 | €7,109 | +€1,393 | +24.4% |
| Other amounts payable | 47/48 | €1,419 | €5,787 | +€4,368 | +307.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,901 | €2,854 | -€4,046 | -58.6% |
| Other operating charges | 640/8 | €339 | €421 | +€82 | +24.4% |
| Gross operating margin | 9900 | €15,268 | -€10,317 | -€25,585 | |
| Operating profit (loss) | 9901 | €8,029 | -€13,592 | -€21,621 | |
| Financial income | 75/76B | €878 | €3,930 | +€3,052 | +347.6% |
| Recurring financial income | 75 | €878 | €694 | -€184 | -20.9% |
| Non-recurring financial income | 76B | - | €3,235 | +€3,235 | |
| Financial charges | 65/66B | €4,414 | €6,913 | +€2,499 | +56.6% |
| Recurring financial charges | 65 | €4,414 | €6,654 | +€2,240 | +50.7% |
| Non-recurring financial charges | 66B | - | €260 | +€260 | |
| Profit (loss) for the period before taxes | 9903 | €4,493 | -€16,575 | -€21,068 | |
| Profit (loss) for the period | 9904 | €4,493 | -€16,575 | -€21,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,493 | -€16,575 | -€21,068 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.