BARTOM: 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.
BARTOM
Largest movements
- Receivables after one year +€120,000
new in 2025: €120,000
- Receivables within one year -€116,270
down €116,270 (-91.8%), from €126,634 to €10,364
- Tangible fixed assets -€17,718
down €17,718 (-14.4%), from €123,138 to €105,419
- Cash +€16,103
up €16,103 (+241.1%), from €6,680 to €22,783
mainly Receivables within one year (+€116,270) and Depreciation (+€17,718)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,488
up €1,488 (+8.1%), from €18,375 to €19,863
- Depreciation -€565
down €565 (-3.1%), from €18,283 to €17,718
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 | €256,451 | €258,566 | +€2,115 | +0.8% |
| Fixed assets | 21/28 | €123,138 | €105,419 | -€17,718 | -14.4% |
| Tangible fixed assets | 22/27 | €123,138 | €105,419 | -€17,718 | -14.4% |
| Land and buildings | 22 | €123,138 | €105,419 | -€17,718 | -14.4% |
| Current assets | 29/58 | €133,314 | €153,147 | +€19,833 | +14.9% |
| Amounts receivable after more than one year | 29 | - | €120,000 | +€120,000 | |
| Other amounts receivable | 291 | - | €120,000 | +€120,000 | |
| Amounts receivable within one year | 40/41 | €126,634 | €10,364 | -€116,270 | -91.8% |
| Other amounts receivable | 41 | €126,634 | €10,364 | -€116,270 | -91.8% |
| Cash at bank and in hand | 54/58 | €6,680 | €22,783 | +€16,103 | +241.1% |
| Total equity and liabilities | 10/49 | €256,451 | €258,566 | +€2,115 | +0.8% |
| Equity | 10/15 | €256,451 | €258,566 | +€2,115 | +0.8% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €25,079 | €25,079 | = | 0.0% |
| Distributable reserves | 133 | €25,079 | €25,079 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223,935 | €226,050 | +€2,115 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,283 | €17,718 | -€565 | -3.1% |
| Other operating charges | 640/8 | €3,413 | €3,538 | +€126 | +3.7% |
| Gross operating margin | 9900 | €18,375 | €19,863 | +€1,488 | +8.1% |
| Operating profit (loss) | 9901 | -€3,320 | -€1,393 | +€1,927 | +58.0% |
| Financial income | 75/76B | €3,571 | €3,730 | +€159 | +4.4% |
| Recurring financial income | 75 | €3,571 | €3,730 | +€159 | +4.4% |
| Financial charges | 65/66B | €211 | €222 | +€11 | +5.0% |
| Recurring financial charges | 65 | €211 | €222 | +€11 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €40 | €2,115 | +€2,075 | +5205.9% |
| Profit (loss) for the period | 9904 | €40 | €2,115 | +€2,075 | +5205.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40 | €2,115 | +€2,075 | +5205.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.