Barton AP: what changed
Two financial 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 AP
Largest movements
- Financial fixed assets +€410,001
up €410,001 (+74.2%), from €552,663 to €962,664
- Receivables within one year -€200,000
down €200,000 (-99.7%), from €200,533 to €533
- Cash -€11,978
down €11,978 (-74.9%), from €15,991 to €4,013
mainly Investment in fixed assets (net) (-€410,001) and Net result for the year (-€1,732)
- Other debts +€200,000
new in 2025: €200,000
- Depreciation -€11,654
no longer reported in 2025 (was €11,654)
- Financial income -€1,775
no longer reported in 2025 (was €1,775)
- Gross operating margin +€1,027
up €1,027 (+49.6%), from -€2,071 to -€1,045
- Other operating charges -€706
down €706 (-53.0%), from €1,333 to €627
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 | €769,187 | €967,210 | +€198,023 | +25.7% |
| Fixed assets | 21/28 | €552,663 | €962,664 | +€410,001 | +74.2% |
| Financial fixed assets | 28 | €552,663 | €962,664 | +€410,001 | +74.2% |
| Current assets | 29/58 | €216,524 | €4,546 | -€211,978 | -97.9% |
| Amounts receivable within one year | 40/41 | €200,533 | €533 | -€200,000 | -99.7% |
| Other amounts receivable | 41 | €200,533 | €533 | -€200,000 | -99.7% |
| Cash at bank and in hand | 54/58 | €15,991 | €4,013 | -€11,978 | -74.9% |
| Total equity and liabilities | 10/49 | €769,187 | €967,210 | +€198,023 | +25.7% |
| Equity | 10/15 | €766,641 | €764,909 | -€1,732 | -0.2% |
| Contributions | 10/11 | €780,000 | €780,000 | = | 0.0% |
| Capital | 10 | €780,000 | €780,000 | = | 0.0% |
| Issued capital | 100 | €780,000 | €780,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,359 | -€15,091 | -€1,732 | -13.0% |
| Amounts payable | 17/49 | €2,546 | €202,300 | +€199,754 | +7845.8% |
| Amounts payable within one year | 42/48 | €2,546 | €202,300 | +€199,754 | +7845.8% |
| Trade debts | 44 | €2,546 | €2,300 | -€246 | -9.6% |
| Suppliers | 440/4 | €2,546 | €2,300 | -€246 | -9.6% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,654 | - | -€11,654 | |
| Other operating charges | 640/8 | €1,333 | €627 | -€706 | -53.0% |
| Gross operating margin | 9900 | -€2,071 | -€1,045 | +€1,027 | +49.6% |
| Operating profit (loss) | 9901 | -€15,058 | -€1,672 | +€13,387 | +88.9% |
| Financial income | 75/76B | €1,775 | - | -€1,775 | |
| Recurring financial income | 75 | €1,775 | - | -€1,775 | |
| Financial charges | 65/66B | €76 | €60 | -€16 | -20.8% |
| Recurring financial charges | 65 | €76 | €60 | -€16 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,359 | -€1,732 | +€11,628 | +87.0% |
| Profit (loss) for the period | 9904 | -€13,359 | -€1,732 | +€11,628 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,359 | -€1,732 | +€11,628 | +87.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.