BARTOMA: 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.
BARTOMA
Largest movements
- Tangible fixed assets -€57,207
down €57,207 (-24.8%), from €230,952 to €173,745
of which Other tangible fixed assets: -€34,030
- Cash +€25,334
up €25,334 (+13.6%), from €186,538 to €211,872
mainly Depreciation (+€57,207) and Net result for the year (+€45,236)
- Stocks and contracts -€5,600
down €5,600 (-33.3%), from €16,800 to €11,200
- Receivables within one year -€5,479
down €5,479 (-55.2%), from €9,921 to €4,442
of which Trade receivables: -€5,052
- Debts after one year -€63,982
down €63,982 (-100.0%), from €63,982 to €0
- Profit (loss) carried forward +€45,236
up €45,236 (+7.7%), from -€586,895 to -€541,659
- Other debts -€24,770
down €24,770 (-11.3%), from €219,860 to €195,090
- Depreciation -€37,484
down €37,484 (-39.6%), from €94,691 to €57,207
- Gross operating margin -€19,396
down €19,396 (-10.5%), from €184,479 to €165,083
- Staff costs -€6,261
down €6,261 (-11.2%), from €55,924 to €49,664
- Other operating charges -€2,272
down €2,272 (-19.1%), from €11,893 to €9,621
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 | €444,211 | €401,260 | -€42,951 | -9.7% |
| Fixed assets | 21/28 | €230,952 | €173,745 | -€57,207 | -24.8% |
| Tangible fixed assets | 22/27 | €230,952 | €173,745 | -€57,207 | -24.8% |
| Land and buildings | 22 | €921 | €760 | -€162 | -17.5% |
| Plant, machinery and equipment | 23 | €128,627 | €105,842 | -€22,785 | -17.7% |
| Furniture and vehicles | 24 | €22,441 | €22,211 | -€230 | -1.0% |
| Other tangible fixed assets | 26 | €78,962 | €44,932 | -€34,030 | -43.1% |
| Current assets | 29/58 | €213,259 | €227,515 | +€14,256 | +6.7% |
| Stocks and contracts in progress | 3 | €16,800 | €11,200 | -€5,600 | -33.3% |
| Contracts in progress | 37 | €16,800 | €11,200 | -€5,600 | -33.3% |
| Amounts receivable within one year | 40/41 | €9,921 | €4,442 | -€5,479 | -55.2% |
| Trade receivables | 40 | €7,493 | €2,442 | -€5,052 | -67.4% |
| Other amounts receivable | 41 | €2,428 | €2,001 | -€427 | -17.6% |
| Cash at bank and in hand | 54/58 | €186,538 | €211,872 | +€25,334 | +13.6% |
| Total equity and liabilities | 10/49 | €444,211 | €401,260 | -€42,951 | -9.7% |
| Equity | 10/15 | €82,881 | €128,117 | +€45,236 | +54.6% |
| Contributions | 10/11 | €566,200 | €566,200 | = | 0.0% |
| Revaluation surpluses | 12 | €101,716 | €101,716 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€586,895 | -€541,659 | +€45,236 | +7.7% |
| Amounts payable | 17/49 | €361,330 | €273,143 | -€88,187 | -24.4% |
| Amounts payable after more than one year | 17 | €63,982 | €0 | -€63,982 | -100.0% |
| Financial debts | 170/4 | €63,982 | €0 | -€63,982 | -100.0% |
| Amounts payable within one year | 42/48 | €295,048 | €270,843 | -€24,205 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €63,983 | €63,982 | -€0 | 0.0% |
| Trade debts | 44 | €8,186 | €8,748 | +€562 | +6.9% |
| Suppliers | 440/4 | €8,186 | €8,748 | +€562 | +6.9% |
| Taxes, remuneration and social security | 45 | €3,019 | €3,022 | +€3 | +0.1% |
| Taxes | 450/3 | €3,019 | €3,022 | +€3 | +0.1% |
| Other amounts payable | 47/48 | €219,860 | €195,090 | -€24,770 | -11.3% |
| Accrued charges and deferred income | 492/3 | €2,300 | €2,300 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €55,924 | €49,664 | -€6,261 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,691 | €57,207 | -€37,484 | -39.6% |
| Other operating charges | 640/8 | €11,893 | €9,621 | -€2,272 | -19.1% |
| Gross operating margin | 9900 | €184,479 | €165,083 | -€19,396 | -10.5% |
| Operating profit (loss) | 9901 | €21,971 | €48,592 | +€26,620 | +121.2% |
| Financial income | 75/76B | €24 | €44 | +€20 | +85.1% |
| Recurring financial income | 75 | €24 | €44 | +€20 | +85.1% |
| Financial charges | 65/66B | €3,781 | €2,675 | -€1,105 | -29.2% |
| Recurring financial charges | 65 | €3,781 | €2,675 | -€1,105 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €18,215 | €45,960 | +€27,746 | +152.3% |
| Income taxes | 67/77 | €737 | €724 | -€13 | -1.7% |
| Profit (loss) for the period | 9904 | €17,478 | €45,236 | +€27,758 | +158.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,478 | €45,236 | +€27,758 | +158.8% |
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 6 October 2026 via checked.be.