Moyens Bart: 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.
Moyens Bart
Largest movements
- Cash +€4,354
up €4,354 (+27.9%), from €15,606 to €19,961
mainly Net result for the year (+€22,562) and Other debts (+€4,072)
- Receivables within one year +€3,457
up €3,457 (+107%), from €3,240 to €6,697
of which Other amounts receivable: +€3,912
- Tangible fixed assets -€3,332
down €3,332 (-35.2%), from €9,458 to €6,126
- Other debts +€4,072
up €4,072 (+27.0%), from €15,105 to €19,178
- Tax, wage and social debts +€3,085
up €3,085 (+97.9%), from €3,150 to €6,234
- Debts after one year -€2,145
down €2,145 (-62.1%), from €3,454 to €1,310
- Trade debts -€363
down €363 (-21.1%), from €1,720 to €1,356
- Gross operating margin +€25,393
up €25,393 (+302%), from €8,414 to €33,807
- Taxes +€5,661
up €5,661 (+426%), from €1,328 to €6,989
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 | €28,452 | €33,223 | +€4,770 | +16.8% |
| Fixed assets | 21/28 | €9,458 | €6,126 | -€3,332 | -35.2% |
| Tangible fixed assets | 22/27 | €9,458 | €6,126 | -€3,332 | -35.2% |
| Furniture and vehicles | 24 | €9,458 | €6,126 | -€3,332 | -35.2% |
| Current assets | 29/58 | €18,995 | €27,096 | +€8,102 | +42.7% |
| Amounts receivable within one year | 40/41 | €3,240 | €6,697 | +€3,457 | +107% |
| Trade receivables | 40 | €455 | - | -€455 | |
| Other amounts receivable | 41 | €2,785 | €6,697 | +€3,912 | +140% |
| Cash at bank and in hand | 54/58 | €15,606 | €19,961 | +€4,354 | +27.9% |
| Deferred charges and accrued income | 490/1 | €148 | €438 | +€291 | +197% |
| Total equity and liabilities | 10/49 | €28,452 | €33,223 | +€4,770 | +16.8% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €25,452 | €30,223 | +€4,770 | +18.7% |
| Amounts payable after more than one year | 17 | €3,454 | €1,310 | -€2,145 | -62.1% |
| Financial debts | 170/4 | €3,454 | €1,310 | -€2,145 | -62.1% |
| Amounts payable within one year | 42/48 | €21,998 | €28,913 | +€6,915 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €2,023 | €2,145 | +€121 | +6.0% |
| Trade debts | 44 | €1,720 | €1,356 | -€363 | -21.1% |
| Suppliers | 440/4 | €1,720 | €1,356 | -€363 | -21.1% |
| Taxes, remuneration and social security | 45 | €3,150 | €6,234 | +€3,085 | +97.9% |
| Taxes | 450/3 | €3,150 | €6,234 | +€3,085 | +97.9% |
| Other amounts payable | 47/48 | €15,105 | €19,178 | +€4,072 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,237 | €3,332 | +€95 | +2.9% |
| Other operating charges | 640/8 | €746 | €472 | -€274 | -36.7% |
| Gross operating margin | 9900 | €8,414 | €33,807 | +€25,393 | +302% |
| Operating profit (loss) | 9901 | €4,431 | €30,004 | +€25,573 | +577% |
| Financial charges | 65/66B | €758 | €452 | -€305 | -40.3% |
| Recurring financial charges | 65 | €758 | €452 | -€305 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €3,673 | €29,551 | +€25,878 | +704% |
| Income taxes | 67/77 | €1,328 | €6,989 | +€5,661 | +426% |
| Profit (loss) for the period | 9904 | €2,345 | €22,562 | +€20,217 | +862% |
| Profit (loss) for the period to be appropriated | 9905 | €2,345 | €22,562 | +€20,217 | +862% |
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 17 October 2026 via checked.be.