B.A.R.N.: 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.
B.A.R.N.
Largest movements
- Receivables within one year -€28,677
down €28,677 (-100%), from €28,677 to €0
of which Trade receivables: -€20,214
- Tangible fixed assets -€13,945
down €13,945 (-22.5%), from €61,927 to €47,982
of which Furniture and vehicles: -€12,604
- Cash +€13,598
up €13,598 (+25.2%), from €53,926 to €67,524
mainly Receivables within one year (+€28,677) and Depreciation (+€13,945)
- Deferred charges and accrued income +€7,489
up €7,489 (+224%), from €3,342 to €10,830
- Tax, wage and social debts -€24,560
down €24,560 (-94.6%), from €25,973 to €1,413
- Other debts +€3,796
up €3,796 (+9.2%), from €41,086 to €44,882
- Gross operating margin +€13,054
up €13,054 (+171%), from €7,650 to €20,704
- Depreciation +€9,780
up €9,780 (+235%), from €4,165 to €13,945
- Other operating charges +€3,450
up €3,450 (+136%), from €2,545 to €5,995
- Taxes +€701
up €701 (+87.9%), from €798 to €1,499
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 | €147,872 | €126,336 | -€21,535 | -14.6% |
| Fixed assets | 21/28 | €61,927 | €47,982 | -€13,945 | -22.5% |
| Tangible fixed assets | 22/27 | €61,927 | €47,982 | -€13,945 | -22.5% |
| Plant, machinery and equipment | 23 | €1,731 | €390 | -€1,341 | -77.5% |
| Furniture and vehicles | 24 | €60,197 | €47,592 | -€12,604 | -20.9% |
| Current assets | 29/58 | €85,945 | €78,354 | -€7,591 | -8.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €28,677 | €0 | -€28,677 | -100% |
| Trade receivables | 40 | €20,214 | €0 | -€20,214 | -100% |
| Other amounts receivable | 41 | €8,463 | €0 | -€8,463 | -100% |
| Cash at bank and in hand | 54/58 | €53,926 | €67,524 | +€13,598 | +25.2% |
| Deferred charges and accrued income | 490/1 | €3,342 | €10,830 | +€7,489 | +224% |
| Total equity and liabilities | 10/49 | €147,872 | €126,336 | -€21,535 | -14.6% |
| Equity | 10/15 | €76,649 | €75,765 | -€884 | -1.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,649 | €72,765 | -€884 | -1.2% |
| Distributable reserves | 133 | €73,649 | €72,765 | -€884 | -1.2% |
| Amounts payable | 17/49 | €71,222 | €50,571 | -€20,651 | -29.0% |
| Amounts payable within one year | 42/48 | €70,756 | €50,534 | -€20,222 | -28.6% |
| Trade debts | 44 | €3,698 | €4,240 | +€542 | +14.7% |
| Suppliers | 440/4 | €3,698 | €4,240 | +€542 | +14.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €25,973 | €1,413 | -€24,560 | -94.6% |
| Taxes | 450/3 | €25,973 | €1,413 | -€24,560 | -94.6% |
| Other amounts payable | 47/48 | €41,086 | €44,882 | +€3,796 | +9.2% |
| Accrued charges and deferred income | 492/3 | €466 | €38 | -€428 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,165 | €13,945 | +€9,780 | +235% |
| Other operating charges | 640/8 | €2,545 | €5,995 | +€3,450 | +136% |
| Gross operating margin | 9900 | €7,650 | €20,704 | +€13,054 | +171% |
| Operating profit (loss) | 9901 | €940 | €763 | -€176 | -18.8% |
| Financial income | 75/76B | €0 | €53 | +€53 | +267,250% |
| Recurring financial income | 75 | €0 | €53 | +€53 | +267,250% |
| Financial charges | 65/66B | €158 | €202 | +€44 | +28.0% |
| Recurring financial charges | 65 | €158 | €202 | +€44 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €782 | €615 | -€167 | -21.4% |
| Income taxes | 67/77 | €798 | €1,499 | +€701 | +87.9% |
| Profit (loss) for the period | 9904 | -€16 | -€884 | -€869 | -5,445% |
| Profit (loss) for the period to be appropriated | 9905 | -€16 | -€884 | -€869 | -5,445% |
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 30 October 2026 via checked.be.