BARTOLOMEÛS: 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.
BARTOLOMEÛS
Largest movements
- Receivables within one year +€28,368
up €28,368 (+41.9%), from €67,639 to €96,007
of which Other amounts receivable: +€15,150
- Tangible fixed assets -€14,531
down €14,531 (-10.0%), from €144,741 to €130,210
of which Furniture and vehicles: -€12,778
- Cash +€12,625
up €12,625 (+16.7%), from €75,715 to €88,340
mainly Other debts (+€123,341) and Net result for the year (+€60,788)
- Other debts +€123,341
up €123,341 (+283.7%), from €43,473 to €166,815
- Reserves -€89,910
down €89,910 (-27.6%), from €325,445 to €235,535
- Debts after one year -€9,309
down €9,309 (-16.6%), from €56,185 to €46,876
- Gross operating margin -€4,112
down €4,112 (-3.8%), from €108,418 to €104,307
- Financial income +€2,107
up €2,107 (+8428.1%), from €25 to €2,132
- Financial charges -€1,873
down €1,873 (-93.5%), from €2,003 to €130
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 | €490,893 | €517,380 | +€26,487 | +5.4% |
| Fixed assets | 21/28 | €241,741 | €227,210 | -€14,531 | -6.0% |
| Tangible fixed assets | 22/27 | €144,741 | €130,210 | -€14,531 | -10.0% |
| Land and buildings | 22 | €118,805 | €116,661 | -€2,144 | -1.8% |
| Plant, machinery and equipment | 23 | €891 | €1,282 | +€391 | +43.9% |
| Furniture and vehicles | 24 | €25,045 | €12,267 | -€12,778 | -51.0% |
| Financial fixed assets | 28 | €97,000 | €97,000 | = | 0.0% |
| Current assets | 29/58 | €249,152 | €290,170 | +€41,018 | +16.5% |
| Amounts receivable after more than one year | 29 | €104,000 | €104,000 | = | 0.0% |
| Other amounts receivable | 291 | €104,000 | €104,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,639 | €96,007 | +€28,368 | +41.9% |
| Trade receivables | 40 | €7,856 | €21,074 | +€13,218 | +168.3% |
| Other amounts receivable | 41 | €59,783 | €74,933 | +€15,150 | +25.3% |
| Cash at bank and in hand | 54/58 | €75,715 | €88,340 | +€12,625 | +16.7% |
| Deferred charges and accrued income | 490/1 | €1,798 | €1,823 | +€24 | +1.4% |
| Total equity and liabilities | 10/49 | €490,893 | €517,380 | +€26,487 | +5.4% |
| Equity | 10/15 | €337,953 | €248,041 | -€89,912 | -26.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €325,445 | €235,535 | -€89,910 | -27.6% |
| Distributable reserves | 133 | €325,445 | €235,535 | -€89,910 | -27.6% |
| Profit (loss) carried forward | 14 | €8 | €6 | -€2 | -30.2% |
| Amounts payable | 17/49 | €152,940 | €269,339 | +€116,399 | +76.1% |
| Amounts payable after more than one year | 17 | €56,185 | €46,876 | -€9,309 | -16.6% |
| Financial debts | 170/4 | €56,185 | €46,876 | -€9,309 | -16.6% |
| Amounts payable within one year | 42/48 | €96,755 | €222,464 | +€125,708 | +129.9% |
| Current portion of amounts payable after more than one year | 42 | €11,473 | €9,309 | -€2,164 | -18.9% |
| Trade debts | 44 | €2,509 | €7,514 | +€5,005 | +199.5% |
| Suppliers | 440/4 | €2,509 | €7,514 | +€5,005 | +199.5% |
| Advances received on contracts in progress | 46 | €161 | €161 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €39,138 | €38,664 | -€474 | -1.2% |
| Taxes | 450/3 | €29,723 | €29,195 | -€528 | -1.8% |
| Remuneration and social security | 454/9 | €9,416 | €9,470 | +€54 | +0.6% |
| Other amounts payable | 47/48 | €43,473 | €166,815 | +€123,341 | +283.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,636 | €18,560 | -€1,076 | -5.5% |
| Other operating charges | 640/8 | €1,500 | €1,476 | -€24 | -1.6% |
| Gross operating margin | 9900 | €108,418 | €104,307 | -€4,112 | -3.8% |
| Operating profit (loss) | 9901 | €87,282 | €84,271 | -€3,011 | -3.5% |
| Financial income | 75/76B | €25 | €2,132 | +€2,107 | +8428.1% |
| Recurring financial income | 75 | €25 | €2,132 | +€2,107 | +8428.1% |
| Financial charges | 65/66B | €2,003 | €130 | -€1,873 | -93.5% |
| Recurring financial charges | 65 | €2,003 | €130 | -€1,873 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €85,304 | €86,273 | +€969 | +1.1% |
| Income taxes | 67/77 | €25,353 | €25,485 | +€132 | +0.5% |
| Profit (loss) for the period | 9904 | €59,951 | €60,788 | +€836 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,951 | €60,788 | +€836 | +1.4% |
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.