BARTTAX: 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.
BARTTAX
Largest movements
- Cash +€9,268
up €9,268 (+36.7%), from €25,276 to €34,543
mainly Depreciation (+€6,092) and Tax, wage and social debts (+€1,204)
- Tangible fixed assets -€6,093
down €6,093 (-34.1%), from €17,860 to €11,768
- Tax, wage and social debts +€1,204
up €1,204 (+34.9%), from €3,448 to €4,652
of which Taxes: +€720
- Other debts +€1,000
new in 2025: €1,000
- Profit (loss) carried forward +€682
up €682 (+3.2%), from €21,216 to €21,898
- Trade debts +€571
up €571 (+92.9%), from €614 to €1,185
- Turnover -€40,928
no longer reported in 2025 (was €40,928)
- Purchases and services -€14,740
no longer reported in 2025 (was €14,740)
- Staff costs +€4,432
up €4,432 (+24.0%), from €18,438 to €22,870
- Gross operating margin +€3,836
up €3,836 (+14.0%), from €27,428 to €31,265
- Other operating charges -€867
down €867 (-38.8%), from €2,233 to €1,366
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 | €44,278 | €47,734 | +€3,457 | +7.8% |
| Fixed assets | 21/28 | €17,860 | €11,768 | -€6,093 | -34.1% |
| Tangible fixed assets | 22/27 | €17,860 | €11,768 | -€6,093 | -34.1% |
| Furniture and vehicles | 24 | €17,860 | €11,768 | -€6,093 | -34.1% |
| Current assets | 29/58 | €26,417 | €35,967 | +€9,550 | +36.1% |
| Amounts receivable within one year | 40/41 | €1,142 | €1,423 | +€282 | +24.7% |
| Other amounts receivable | 41 | €1,142 | €1,423 | +€282 | +24.7% |
| Cash at bank and in hand | 54/58 | €25,276 | €34,543 | +€9,268 | +36.7% |
| Total equity and liabilities | 10/49 | €44,278 | €47,734 | +€3,457 | +7.8% |
| Equity | 10/15 | €40,216 | €40,898 | +€682 | +1.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,216 | €21,898 | +€682 | +3.2% |
| Amounts payable | 17/49 | €4,062 | €6,837 | +€2,774 | +68.3% |
| Amounts payable within one year | 42/48 | €4,062 | €6,837 | +€2,774 | +68.3% |
| Trade debts | 44 | €614 | €1,185 | +€571 | +92.9% |
| Suppliers | 440/4 | €614 | €1,185 | +€571 | +92.9% |
| Taxes, remuneration and social security | 45 | €3,448 | €4,652 | +€1,204 | +34.9% |
| Taxes | 450/3 | €29 | €749 | +€720 | +2471.6% |
| Remuneration and social security | 454/9 | €3,419 | €3,902 | +€483 | +14.1% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €40,928 | - | -€40,928 | |
| Non-recurring operating income | 76A | €1,240 | - | -€1,240 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,740 | - | -€14,740 | |
| Remuneration, social security and pensions | 62 | €18,438 | €22,870 | +€4,432 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,586 | €6,092 | -€494 | -7.5% |
| Other operating charges | 640/8 | €2,233 | €1,366 | -€867 | -38.8% |
| Gross operating margin | 9900 | €27,428 | €31,265 | +€3,836 | +14.0% |
| Operating profit (loss) | 9901 | €172 | €936 | +€765 | +445.8% |
| Financial income | 75/76B | €298 | €51 | -€247 | -83.0% |
| Recurring financial income | 75 | €298 | €51 | -€247 | -83.0% |
| Financial charges | 65/66B | €232 | €305 | +€72 | +31.2% |
| Recurring financial charges | 65 | €232 | €305 | +€72 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €237 | €682 | +€445 | +187.5% |
| Profit (loss) for the period | 9904 | €237 | €682 | +€445 | +187.5% |
| Profit (loss) for the period to be appropriated | 9905 | €237 | €682 | +€445 | +187.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.