BARTON: 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.
BARTON
Largest movements
- Receivables within one year +€15,912
up €15,912 (+54.7%), from €29,115 to €45,027
of which Trade receivables: +€15,852
- Tangible fixed assets -€4,673
down €4,673 (-4.4%), from €105,922 to €101,249
of which Land and buildings: -€4,288
- Other debts +€17,404
up €17,404 (+52.9%), from €32,906 to €50,310
- Debts after one year -€16,079
down €16,079 (-17.3%), from €92,808 to €76,729
- Trade debts +€7,223
up €7,223 (+111.3%), from €6,491 to €13,714
- Tax, wage and social debts +€2,399
up €2,399 (+345.5%), from €694 to €3,093
- Current portion of long-term debt +€1,555
up €1,555 (+11.7%), from €13,302 to €14,856
- Gross operating margin -€15,148
down €15,148 (-50.9%), from €29,780 to €14,632
- Taxes +€2,861
up €2,861 (+1158.3%), from €247 to €3,109
- Other operating charges -€884
down €884 (-32.5%), from €2,723 to €1,838
- Financial charges -€393
down €393 (-8.1%), from €4,870 to €4,477
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,856 | €147,098 | +€11,242 | +8.3% |
| Fixed assets | 21/28 | €105,922 | €101,249 | -€4,673 | -4.4% |
| Tangible fixed assets | 22/27 | €105,922 | €101,249 | -€4,673 | -4.4% |
| Land and buildings | 22 | €104,230 | €99,942 | -€4,288 | -4.1% |
| Plant, machinery and equipment | 23 | €1,692 | €1,307 | -€384 | -22.7% |
| Current assets | 29/58 | €29,934 | €45,849 | +€15,914 | +53.2% |
| Amounts receivable within one year | 40/41 | €29,115 | €45,027 | +€15,912 | +54.7% |
| Trade receivables | 40 | €28,912 | €44,764 | +€15,852 | +54.8% |
| Other amounts receivable | 41 | €203 | €263 | +€60 | +29.5% |
| Deferred charges and accrued income | 490/1 | €820 | €822 | +€2 | +0.3% |
| Total equity and liabilities | 10/49 | €135,856 | €147,098 | +€11,242 | +8.3% |
| Equity | 10/15 | -€27,421 | -€26,886 | +€536 | +2.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €13,231 | €13,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €11,372 | €11,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,850 | -€46,314 | +€536 | +1.1% |
| Amounts payable | 17/49 | €163,278 | €173,984 | +€10,706 | +6.6% |
| Amounts payable after more than one year | 17 | €92,808 | €76,729 | -€16,079 | -17.3% |
| Financial debts | 170/4 | €92,808 | €76,729 | -€16,079 | -17.3% |
| Amounts payable within one year | 42/48 | €69,810 | €97,255 | +€27,445 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €13,302 | €14,856 | +€1,555 | +11.7% |
| Financial debts | 43 | €16,417 | €15,282 | -€1,135 | -6.9% |
| Credit institutions | 430/8 | €16,417 | €15,282 | -€1,135 | -6.9% |
| Trade debts | 44 | €6,491 | €13,714 | +€7,223 | +111.3% |
| Suppliers | 440/4 | €6,491 | €13,714 | +€7,223 | +111.3% |
| Taxes, remuneration and social security | 45 | €694 | €3,093 | +€2,399 | +345.5% |
| Taxes | 450/3 | €694 | €3,093 | +€2,399 | +345.5% |
| Other amounts payable | 47/48 | €32,906 | €50,310 | +€17,404 | +52.9% |
| Accrued charges and deferred income | 492/3 | €660 | - | -€660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,518 | €4,673 | +€154 | +3.4% |
| Other operating charges | 640/8 | €2,723 | €1,838 | -€884 | -32.5% |
| Gross operating margin | 9900 | €29,780 | €14,632 | -€15,148 | -50.9% |
| Operating profit (loss) | 9901 | €22,539 | €8,121 | -€14,417 | -64.0% |
| Financial charges | 65/66B | €4,870 | €4,477 | -€393 | -8.1% |
| Recurring financial charges | 65 | €4,870 | €4,477 | -€393 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €17,669 | €3,644 | -€14,024 | -79.4% |
| Income taxes | 67/77 | €247 | €3,109 | +€2,861 | +1158.3% |
| Profit (loss) for the period | 9904 | €17,422 | €536 | -€16,886 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,422 | €536 | -€16,886 | -96.9% |
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 5 October 2026 via checked.be.