Friends With Bart: what changed
Friends With Bart
Largest movements
- Tangible fixed assets -€1,333
down €1,333 (-35.2%), from €3,790 to €2,457
- Receivables within one year -€1,307
down €1,307 (-12.4%), from €10,501 to €9,194
of which Other amounts receivable: -€2,193
- Cash -€410
down €410 (-10.1%), from €4,044 to €3,634
mainly Trade debts (-€2,123) and Other debts (-€1,358)
- Trade debts -€2,123
down €2,123 (-73.2%), from €2,902 to €779
- Other debts -€1,358
down €1,358 (-99.3%), from €1,367 to €10
- Tax, wage and social debts +€630
up €630 (+153%), from €413 to €1,042
- Profit (loss) carried forward -€340
down €340 (-32.3%), from €1,054 to €714
- Purchases and services -€7,153
down €7,153 (-57.8%), from €12,368 to €5,215
- Gross operating margin -€920
down €920 (-28.1%), from €3,272 to €2,351
- Financial charges -€414
down €414 (-72.5%), from €571 to €157
- Taxes +€130
new in 2025: €130
- Depreciation +€74
up €74 (+4.3%), from €1,725 to €1,799
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,476 | €15,284 | -€3,192 | -17.3% |
| Fixed assets | 21/28 | €3,790 | €2,457 | -€1,333 | -35.2% |
| Tangible fixed assets | 22/27 | €3,790 | €2,457 | -€1,333 | -35.2% |
| Furniture and vehicles | 24 | €3,790 | €2,457 | -€1,333 | -35.2% |
| Current assets | 29/58 | €14,686 | €12,827 | -€1,859 | -12.7% |
| Amounts receivable within one year | 40/41 | €10,501 | €9,194 | -€1,307 | -12.4% |
| Trade receivables | 40 | €8,308 | €9,194 | +€886 | +10.7% |
| Other amounts receivable | 41 | €2,193 | - | -€2,193 | |
| Cash at bank and in hand | 54/58 | €4,044 | €3,634 | -€410 | -10.1% |
| Deferred charges and accrued income | 490/1 | €142 | - | -€142 | |
| Total equity and liabilities | 10/49 | €18,476 | €15,284 | -€3,192 | -17.3% |
| Equity | 10/15 | €13,794 | €13,454 | -€340 | -2.5% |
| Contributions | 10/11 | €12,740 | €12,740 | = | 0.0% |
| Contributions outside capital | 11 | €12,740 | €12,740 | = | 0.0% |
| Other | 1109/19 | €12,740 | €12,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,054 | €714 | -€340 | -32.3% |
| Amounts payable | 17/49 | €4,682 | €1,830 | -€2,852 | -60.9% |
| Amounts payable within one year | 42/48 | €4,682 | €1,830 | -€2,852 | -60.9% |
| Trade debts | 44 | €2,902 | €779 | -€2,123 | -73.2% |
| Suppliers | 440/4 | €2,902 | €779 | -€2,123 | -73.2% |
| Taxes, remuneration and social security | 45 | €413 | €1,042 | +€630 | +153% |
| Taxes | 450/3 | €413 | €1,042 | +€630 | +153% |
| Other amounts payable | 47/48 | €1,367 | €10 | -€1,358 | -99.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,368 | €5,215 | -€7,153 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €1,799 | +€74 | +4.3% |
| Other operating charges | 640/8 | €653 | €605 | -€48 | -7.3% |
| Gross operating margin | 9900 | €3,272 | €2,351 | -€920 | -28.1% |
| Operating profit (loss) | 9901 | €894 | -€52 | -€946 | |
| Financial charges | 65/66B | €571 | €157 | -€414 | -72.5% |
| Recurring financial charges | 65 | €571 | €157 | -€414 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €323 | -€210 | -€532 | |
| Income taxes | 67/77 | - | €130 | +€130 | |
| Profit (loss) for the period | 9904 | €323 | -€340 | -€663 | |
| Profit (loss) for the period to be appropriated | 9905 | €323 | -€340 | -€663 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.