Rys Bart: 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.
Rys Bart
Largest movements
- Cash +€18,137
up €18,137 (+52.2%), from €34,779 to €52,916
mainly Net result for the year (+€21,573) and Depreciation (+€1,163)
- Tangible fixed assets +€2,010
up €2,010 (+102.3%), from €1,966 to €3,976
of which Land and buildings: +€2,155
- Reserves +€21,573
up €21,573 (+28.5%), from €75,665 to €97,239
- Gross operating margin -€6,739
down €6,739 (-17.5%), from €38,600 to €31,861
- Taxes -€1,883
down €1,883 (-17.8%), from €10,606 to €8,722
- Depreciation -€674
down €674 (-36.7%), from €1,837 to €1,163
- Financial income -€510
down €510 (-41.8%), from €1,220 to €710
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 | €86,336 | €107,913 | +€21,577 | +25.0% |
| Fixed assets | 21/28 | €2,021 | €4,031 | +€2,010 | +99.5% |
| Tangible fixed assets | 22/27 | €1,966 | €3,976 | +€2,010 | +102.3% |
| Land and buildings | 22 | €1,218 | €3,373 | +€2,155 | +177.0% |
| Furniture and vehicles | 24 | €748 | €603 | -€145 | -19.4% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €84,315 | €103,882 | +€19,567 | +23.2% |
| Amounts receivable within one year | 40/41 | €13,364 | €13,705 | +€341 | +2.5% |
| Trade receivables | 40 | €8,474 | €8,057 | -€417 | -4.9% |
| Other amounts receivable | 41 | €4,890 | €5,648 | +€758 | +15.5% |
| Current investments | 50/53 | €35,791 | €36,267 | +€476 | +1.3% |
| Cash at bank and in hand | 54/58 | €34,779 | €52,916 | +€18,137 | +52.2% |
| Deferred charges and accrued income | 490/1 | €381 | €994 | +€612 | +160.7% |
| Total equity and liabilities | 10/49 | €86,336 | €107,913 | +€21,577 | +25.0% |
| Equity | 10/15 | €80,665 | €102,239 | +€21,573 | +26.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,665 | €97,239 | +€21,573 | +28.5% |
| Distributable reserves | 133 | €75,665 | €97,239 | +€21,573 | +28.5% |
| Amounts payable | 17/49 | €5,671 | €5,674 | +€4 | +0.1% |
| Amounts payable within one year | 42/48 | €5,644 | €5,651 | +€7 | +0.1% |
| Trade debts | 44 | €1,014 | €1,494 | +€480 | +47.3% |
| Suppliers | 440/4 | €1,014 | €1,494 | +€480 | +47.3% |
| Taxes, remuneration and social security | 45 | €2,630 | €2,157 | -€472 | -18.0% |
| Taxes | 450/3 | €2,630 | €2,157 | -€472 | -18.0% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €27 | €23 | -€4 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,837 | €1,163 | -€674 | -36.7% |
| Other operating charges | 640/8 | €983 | €1,014 | +€31 | +3.2% |
| Gross operating margin | 9900 | €38,600 | €31,861 | -€6,739 | -17.5% |
| Operating profit (loss) | 9901 | €35,779 | €29,684 | -€6,095 | -17.0% |
| Financial income | 75/76B | €1,220 | €710 | -€510 | -41.8% |
| Recurring financial income | 75 | €1,220 | €710 | -€510 | -41.8% |
| Financial charges | 65/66B | €97 | €98 | +€1 | +1.5% |
| Recurring financial charges | 65 | €97 | €98 | +€1 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €36,902 | €30,296 | -€6,607 | -17.9% |
| Income taxes | 67/77 | €10,606 | €8,722 | -€1,883 | -17.8% |
| Profit (loss) for the period | 9904 | €26,296 | €21,573 | -€4,723 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,296 | €21,573 | -€4,723 | -18.0% |
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 2 October 2026 via checked.be.