TRAITEUR 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.
TRAITEUR BART
Largest movements
- Receivables within one year +€60,689
up €60,689 (+224.3%), from €27,060 to €87,749
of which Trade receivables: +€31,725
- Tangible fixed assets -€42,275
down €42,275 (-16.7%), from €253,447 to €211,172
of which Leasing and similar rights: -€24,857
- Cash -€28,141
down €28,141 (-70.6%), from €39,884 to €11,743
mainly Receivables within one year (-€60,689) and Debts after one year (-€27,729)
- Deferred charges and accrued income -€26,359
down €26,359 (-82.5%), from €31,957 to €5,598
- Debts after one year -€27,729
down €27,729 (-44.9%), from €61,743 to €34,014
- Current portion of long-term debt -€22,034
down €22,034 (-44.3%), from €49,762 to €27,729
- Reserves +€9,773
up €9,773 (+3.9%), from €248,522 to €258,295
- Tax, wage and social debts +€9,621
up €9,621 (+72.8%), from €13,223 to €22,844
of which Taxes: +€7,938
- Trade debts -€8,768
down €8,768 (-23.4%), from €37,459 to €28,690
- Gross operating margin +€15,818
up €15,818 (+6.7%), from €236,026 to €251,844
- Staff costs -€12,134
down €12,134 (-7.7%), from €157,475 to €145,340
- Taxes +€10,968
up €10,968 (+337.6%), from €3,249 to €14,217
- Depreciation -€7,693
down €7,693 (-10.9%), from €70,409 to €62,716
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 | €429,309 | €391,262 | -€38,048 | -8.9% |
| Fixed assets | 21/28 | €253,447 | €211,172 | -€42,275 | -16.7% |
| Tangible fixed assets | 22/27 | €253,447 | €211,172 | -€42,275 | -16.7% |
| Land and buildings | 22 | €138,701 | €124,206 | -€14,496 | -10.5% |
| Plant, machinery and equipment | 23 | €44,647 | €40,545 | -€4,101 | -9.2% |
| Furniture and vehicles | 24 | €6,795 | €7,974 | +€1,179 | +17.3% |
| Leasing and similar rights | 25 | €63,304 | €38,447 | -€24,857 | -39.3% |
| Current assets | 29/58 | €175,862 | €180,090 | +€4,228 | +2.4% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Trade receivables | 290 | €75,000 | €75,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,961 | - | -€1,961 | |
| Stocks | 30/36 | €1,961 | - | -€1,961 | |
| Amounts receivable within one year | 40/41 | €27,060 | €87,749 | +€60,689 | +224.3% |
| Trade receivables | 40 | €745 | €32,470 | +€31,725 | +4257.7% |
| Other amounts receivable | 41 | €26,315 | €55,279 | +€28,964 | +110.1% |
| Cash at bank and in hand | 54/58 | €39,884 | €11,743 | -€28,141 | -70.6% |
| Deferred charges and accrued income | 490/1 | €31,957 | €5,598 | -€26,359 | -82.5% |
| Total equity and liabilities | 10/49 | €429,309 | €391,262 | -€38,048 | -8.9% |
| Equity | 10/15 | €267,122 | €276,895 | +€9,773 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248,522 | €258,295 | +€9,773 | +3.9% |
| Distributable reserves | 133 | €248,522 | €258,295 | +€9,773 | +3.9% |
| Amounts payable | 17/49 | €162,187 | €114,366 | -€47,821 | -29.5% |
| Amounts payable after more than one year | 17 | €61,743 | €34,014 | -€27,729 | -44.9% |
| Financial debts | 170/4 | €61,743 | €34,014 | -€27,729 | -44.9% |
| Amounts payable within one year | 42/48 | €100,444 | €79,263 | -€21,181 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €49,762 | €27,729 | -€22,034 | -44.3% |
| Trade debts | 44 | €37,459 | €28,690 | -€8,768 | -23.4% |
| Suppliers | 440/4 | €37,459 | €28,690 | -€8,768 | -23.4% |
| Taxes, remuneration and social security | 45 | €13,223 | €22,844 | +€9,621 | +72.8% |
| Taxes | 450/3 | €2,855 | €10,793 | +€7,938 | +278.0% |
| Remuneration and social security | 454/9 | €10,368 | €12,051 | +€1,683 | +16.2% |
| Accrued charges and deferred income | 492/3 | - | €1,089 | +€1,089 | |
| Remuneration, social security and pensions | 62 | €157,475 | €145,340 | -€12,134 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,409 | €62,716 | -€7,693 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €95 | +€95 | |
| Other operating charges | 640/8 | €2,226 | €1,583 | -€643 | -28.9% |
| Gross operating margin | 9900 | €236,026 | €251,844 | +€15,818 | +6.7% |
| Operating profit (loss) | 9901 | €5,915 | €42,109 | +€36,194 | +611.9% |
| Financial income | 75/76B | €2,798 | €4,763 | +€1,965 | +70.2% |
| Recurring financial income | 75 | €2,798 | €4,763 | +€1,965 | +70.2% |
| Financial charges | 65/66B | €3,233 | €2,883 | -€350 | -10.8% |
| Recurring financial charges | 65 | €3,233 | €2,883 | -€350 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €5,481 | €43,990 | +€38,509 | +702.6% |
| Income taxes | 67/77 | €3,249 | €14,217 | +€10,968 | +337.6% |
| Profit (loss) for the period | 9904 | €2,231 | €29,773 | +€27,542 | +1234.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,231 | €29,773 | +€27,542 | +1234.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.