BARTON FINK: 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 FINK
Largest movements
- Cash -€489,707
down €489,707 (-82.9%), from €590,565 to €100,858
mainly Current investments (-€450,000) and Other debts (-€40,000)
- Current investments +€450,000
new in 2025: €450,000
- Tangible fixed assets -€25,147
down €25,147 (-28.3%), from €88,731 to €63,583
of which Other tangible fixed assets: -€16,483
- Deferred charges and accrued income -€10,000
no longer reported in 2025 (was €10,000)
- Other debts -€40,000
down €40,000 (-80.8%), from €49,527 to €9,527
- Trade debts -€35,699
down €35,699 (-57.4%), from €62,154 to €26,454
- Profit (loss) carried forward +€26,677
up €26,677 (+5.2%), from €509,138 to €535,815
- Tax, wage and social debts -€23,046
down €23,046 (-47.3%), from €48,762 to €25,715
of which Remuneration and social security: -€12,957
- Gross operating margin -€59,419
down €59,419 (-21.9%), from €270,712 to €211,293
- Financial income +€19,416
up €19,416 (+194,157,500%), from €0 to €19,416
of which Non-recurring financial income: +€13,887
- Taxes -€7,854
down €7,854 (-43.0%), from €18,255 to €10,400
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.
Derived cash bridge
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 | €696,696 | €623,339 | -€73,356 | -10.5% |
| Fixed assets | 21/28 | €89,074 | €63,927 | -€25,147 | -28.2% |
| Tangible fixed assets | 22/27 | €88,731 | €63,583 | -€25,147 | -28.3% |
| Plant, machinery and equipment | 23 | €13,690 | €9,018 | -€4,673 | -34.1% |
| Furniture and vehicles | 24 | €16,982 | €12,990 | -€3,992 | -23.5% |
| Other tangible fixed assets | 26 | €58,059 | €41,576 | -€16,483 | -28.4% |
| Financial fixed assets | 28 | €344 | €344 | = | 0.0% |
| Current assets | 29/58 | €607,621 | €559,412 | -€48,209 | -7.9% |
| Stocks and contracts in progress | 3 | €2,753 | €2,796 | +€43 | +1.6% |
| Stocks | 30/36 | €2,753 | €2,796 | +€43 | +1.6% |
| Amounts receivable within one year | 40/41 | €4,303 | €5,759 | +€1,455 | +33.8% |
| Trade receivables | 40 | €4,303 | - | -€4,303 | |
| Other amounts receivable | 41 | - | €5,759 | +€5,759 | |
| Current investments | 50/53 | - | €450,000 | +€450,000 | |
| Cash at bank and in hand | 54/58 | €590,565 | €100,858 | -€489,707 | -82.9% |
| Deferred charges and accrued income | 490/1 | €10,000 | - | -€10,000 | |
| Total equity and liabilities | 10/49 | €696,696 | €623,339 | -€73,356 | -10.5% |
| Equity | 10/15 | €529,322 | €556,000 | +€26,677 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,584 | €1,584 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,584 | €1,584 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,584 | €1,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | €509,138 | €535,815 | +€26,677 | +5.2% |
| Amounts payable | 17/49 | €167,373 | €67,339 | -€100,034 | -59.8% |
| Amounts payable within one year | 42/48 | €167,373 | €67,339 | -€100,034 | -59.8% |
| Current portion of amounts payable after more than one year | 42 | €5,675 | €5,642 | -€32 | -0.6% |
| Financial debts | 43 | €1,256 | - | -€1,256 | |
| Credit institutions | 430/8 | €1,256 | - | -€1,256 | |
| Trade debts | 44 | €62,154 | €26,454 | -€35,699 | -57.4% |
| Suppliers | 440/4 | €62,154 | €26,454 | -€35,699 | -57.4% |
| Taxes, remuneration and social security | 45 | €48,762 | €25,715 | -€23,046 | -47.3% |
| Taxes | 450/3 | €18,890 | €8,800 | -€10,090 | -53.4% |
| Remuneration and social security | 454/9 | €29,872 | €16,915 | -€12,957 | -43.4% |
| Other amounts payable | 47/48 | €49,527 | €9,527 | -€40,000 | -80.8% |
| Remuneration, social security and pensions | 62 | €156,777 | €159,154 | +€2,376 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,239 | €25,147 | -€2,091 | -7.7% |
| Other operating charges | 640/8 | €6,039 | €5,303 | -€735 | -12.2% |
| Gross operating margin | 9900 | €270,712 | €211,293 | -€59,419 | -21.9% |
| Operating profit (loss) | 9901 | €80,657 | €21,688 | -€58,969 | -73.1% |
| Financial income | 75/76B | €0 | €19,416 | +€19,416 | +194,157,500% |
| Recurring financial income | 75 | €0 | €5,529 | +€5,529 | +55,286,500% |
| Non-recurring financial income | 76B | - | €13,887 | +€13,887 | |
| Financial charges | 65/66B | €5,644 | €4,026 | -€1,617 | -28.7% |
| Recurring financial charges | 65 | €5,644 | €4,026 | -€1,617 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €75,014 | €37,078 | -€37,936 | -50.6% |
| Income taxes | 67/77 | €18,255 | €10,400 | -€7,854 | -43.0% |
| Profit (loss) for the period | 9904 | €56,759 | €26,677 | -€30,082 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,759 | €26,677 | -€30,082 | -53.0% |
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 27 October 2026 via checked.be.