Rooms Bart Management: 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.
Rooms Bart Management
Largest movements
- Financial fixed assets +€250,000
new in 2025: €250,000
- Deferred charges and accrued income +€26,479
up €26,479, from €0 to €26,479
- Receivables within one year +€24,532
up €24,532 (+7.3%), from €335,379 to €359,911
of which Trade receivables: +€31,481
- Debts after one year +€146,493
new in 2025: €146,493
- Tax, wage and social debts +€49,380
up €49,380 (+119%), from €41,370 to €90,750
of which Taxes: +€50,639
- Other debts +€49,296
up €49,296 (+26.5%), from €185,877 to €235,172
- Reserves +€41,455
up €41,455 (+58.3%), from €71,060 to €112,515
- Current portion of long-term debt +€41,131
new in 2025: €41,131
- Gross operating margin +€59,693
up €59,693 (+376%), from €15,859 to €75,552
- Turnover +€49,700
up €49,700 (+30.1%), from €165,000 to €214,700
- Taxes +€18,345
up €18,345 (+502%), from €3,651 to €21,996
- Financial charges +€8,090
up €8,090 (+1,176%), from €688 to €8,778
- Purchases and services -€6,336
down €6,336 (-4.2%), from €149,177 to €142,840
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 | €336,185 | €637,274 | +€301,090 | +89.6% |
| Fixed assets | 21/28 | €765 | €250,400 | +€249,635 | +32,646% |
| Tangible fixed assets | 22/27 | €765 | €400 | -€365 | -47.7% |
| Furniture and vehicles | 24 | €765 | €400 | -€365 | -47.7% |
| Financial fixed assets | 28 | - | €250,000 | +€250,000 | |
| Current assets | 29/58 | €335,420 | €386,875 | +€51,455 | +15.3% |
| Amounts receivable within one year | 40/41 | €335,379 | €359,911 | +€24,532 | +7.3% |
| Trade receivables | 40 | €257,530 | €289,011 | +€31,481 | +12.2% |
| Other amounts receivable | 41 | €77,849 | €70,900 | -€6,949 | -8.9% |
| Cash at bank and in hand | 54/58 | €41 | €484 | +€444 | +1,092% |
| Deferred charges and accrued income | 490/1 | €0 | €26,479 | +€26,479 | |
| Total equity and liabilities | 10/49 | €336,185 | €637,274 | +€301,090 | +89.6% |
| Equity | 10/15 | €76,060 | €117,515 | +€41,455 | +54.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €71,060 | €112,515 | +€41,455 | +58.3% |
| Distributable reserves | 133 | €71,060 | €112,515 | +€41,455 | +58.3% |
| Amounts payable | 17/49 | €260,124 | €519,759 | +€259,635 | +99.8% |
| Amounts payable after more than one year | 17 | - | €146,493 | +€146,493 | |
| Financial debts | 170/4 | - | €146,493 | +€146,493 | |
| Amounts payable within one year | 42/48 | €260,124 | €373,266 | +€113,142 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | - | €41,131 | +€41,131 | |
| Trade debts | 44 | €32,878 | €6,213 | -€26,665 | -81.1% |
| Suppliers | 440/4 | €32,878 | €6,213 | -€26,665 | -81.1% |
| Taxes, remuneration and social security | 45 | €41,370 | €90,750 | +€49,380 | +119% |
| Taxes | 450/3 | €40,111 | €90,750 | +€50,639 | +126% |
| Remuneration and social security | 454/9 | €1,259 | €0 | -€1,259 | -100% |
| Other amounts payable | 47/48 | €185,877 | €235,172 | +€49,296 | +26.5% |
| Turnover | 70 | €165,000 | €214,700 | +€49,700 | +30.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,177 | €142,840 | -€6,336 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €365 | +€35 | +10.5% |
| Other operating charges | 640/8 | €3,303 | €2,724 | -€579 | -17.5% |
| Gross operating margin | 9900 | €15,859 | €75,552 | +€59,693 | +376% |
| Operating profit (loss) | 9901 | €12,226 | €72,464 | +€60,237 | +493% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €688 | €8,778 | +€8,090 | +1,176% |
| Recurring financial charges | 65 | €688 | €8,778 | +€8,090 | +1,176% |
| Profit (loss) for the period before taxes | 9903 | €11,538 | €63,685 | +€52,147 | +452% |
| Income taxes | 67/77 | €3,651 | €21,996 | +€18,345 | +502% |
| Profit (loss) for the period | 9904 | €7,887 | €41,689 | +€33,803 | +429% |
| Profit (loss) for the period to be appropriated | 9905 | €7,887 | €41,689 | +€33,803 | +429% |
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 20 October 2026 via checked.be.