FBZ BARTHOLOMEUS: 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.
FBZ BARTHOLOMEUS
Largest movements
- Cash -€142,621
down €142,621 (-41.0%), from €347,750 to €205,129
mainly Net result for the year (-€119,374) and Other debts (-€67,868)
- Current investments -€54,100
down €54,100 (-2.0%), from €2.7m to €2.6m
- Reserves -€119,374
down €119,374 (-4.8%), from €2.5m to €2.4m
of which Distributable reserves: -€119,374
- Other debts -€67,868
down €67,868 (-15.0%), from €453,548 to €385,680
- Gross operating margin -€185,747
down €185,747, from €185,379 to -€368
- Staff costs -€33,046
down €33,046 (-16.2%), from €204,243 to €171,197
- Financial income +€16,143
up €16,143 (+32.4%), from €49,820 to €65,963
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 | €3,100,159 | €2,879,950 | -€220,209 | -7.1% |
| Fixed assets | 21/28 | €26,888 | €18,822 | -€8,067 | -30.0% |
| Tangible fixed assets | 22/27 | €26,888 | €18,822 | -€8,067 | -30.0% |
| Furniture and vehicles | 24 | €26,888 | €18,822 | -€8,067 | -30.0% |
| Current assets | 29/58 | €3,073,270 | €2,861,128 | -€212,142 | -6.9% |
| Stocks and contracts in progress | 3 | €25,694 | €17,245 | -€8,449 | -32.9% |
| Stocks | 30/36 | €25,694 | €17,245 | -€8,449 | -32.9% |
| Amounts receivable within one year | 40/41 | €45,306 | €38,333 | -€6,972 | -15.4% |
| Trade receivables | 40 | €11,404 | €1,529 | -€9,875 | -86.6% |
| Other amounts receivable | 41 | €33,902 | €36,805 | +€2,903 | +8.6% |
| Current investments | 50/53 | €2,654,520 | €2,600,420 | -€54,100 | -2.0% |
| Cash at bank and in hand | 54/58 | €347,750 | €205,129 | -€142,621 | -41.0% |
| Total equity and liabilities | 10/49 | €3,100,159 | €2,879,950 | -€220,209 | -7.1% |
| Equity | 10/15 | €2,509,507 | €2,390,133 | -€119,374 | -4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,490,915 | €2,371,541 | -€119,374 | -4.8% |
| 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 | €2,489,056 | €2,369,682 | -€119,374 | -4.8% |
| Amounts payable | 17/49 | €590,651 | €489,817 | -€100,835 | -17.1% |
| Amounts payable within one year | 42/48 | €590,651 | €489,817 | -€100,835 | -17.1% |
| Trade debts | 44 | €105,530 | €90,251 | -€15,279 | -14.5% |
| Suppliers | 440/4 | €105,530 | €90,251 | -€15,279 | -14.5% |
| Taxes, remuneration and social security | 45 | €31,574 | €13,885 | -€17,688 | -56.0% |
| Taxes | 450/3 | €7,310 | €8,080 | +€770 | +10.5% |
| Remuneration and social security | 454/9 | €24,264 | €5,806 | -€18,458 | -76.1% |
| Other amounts payable | 47/48 | €453,548 | €385,680 | -€67,868 | -15.0% |
| Non-recurring operating income | 76A | €26,472 | €0 | -€26,472 | -100% |
| Remuneration, social security and pensions | 62 | €204,243 | €171,197 | -€33,046 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,067 | €8,067 | = | 0.0% |
| Other operating charges | 640/8 | €1,776 | €2,955 | +€1,179 | +66.4% |
| Gross operating margin | 9900 | €185,379 | -€368 | -€185,747 | |
| Operating profit (loss) | 9901 | -€28,706 | -€182,586 | -€153,880 | -536% |
| Financial income | 75/76B | €49,820 | €65,963 | +€16,143 | +32.4% |
| Recurring financial income | 75 | €49,820 | €65,963 | +€16,143 | +32.4% |
| Financial charges | 65/66B | €970 | €2,341 | +€1,371 | +141% |
| Recurring financial charges | 65 | €970 | €2,341 | +€1,371 | +141% |
| Profit (loss) for the period before taxes | 9903 | €20,143 | -€118,964 | -€139,107 | |
| Income taxes | 67/77 | €2,211 | €410 | -€1,800 | -81.4% |
| Profit (loss) for the period | 9904 | €17,933 | -€119,374 | -€137,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,933 | -€119,374 | -€137,307 |
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 1 November 2026 via checked.be.