BAR-2: 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.
BAR-2
Largest movements
- Receivables within one year -€5,555
down €5,555 (-44.9%), from €12,361 to €6,805
of which Other amounts receivable: -€4,518
- Tangible fixed assets -€1,195
down €1,195 (-17.7%), from €6,749 to €5,554
of which Other tangible fixed assets: -€606
- Other debts -€14,794
down €14,794 (-37.8%), from €39,182 to €24,388
- Profit (loss) carried forward +€11,206
up €11,206 (+49.3%), from -€22,722 to -€11,516
- Trade debts -€3,641
down €3,641 (-95.6%), from €3,810 to €169
- Tax, wage and social debts +€577
up €577 (+16.4%), from €3,517 to €4,094
of which Remuneration and social security: +€593
- Gross operating margin +€12,357
up €12,357 (+18.0%), from €68,575 to €80,931
- Staff costs +€8,963
up €8,963 (+15.8%), from €56,695 to €65,658
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 | €30,727 | €23,785 | -€6,942 | -22.6% |
| Fixed assets | 21/28 | €6,749 | €5,554 | -€1,195 | -17.7% |
| Tangible fixed assets | 22/27 | €6,749 | €5,554 | -€1,195 | -17.7% |
| Plant, machinery and equipment | 23 | €2,058 | €1,470 | -€588 | -28.6% |
| Other tangible fixed assets | 26 | €4,691 | €4,084 | -€606 | -12.9% |
| Current assets | 29/58 | €23,978 | €18,230 | -€5,748 | -24.0% |
| Amounts receivable within one year | 40/41 | €12,361 | €6,805 | -€5,555 | -44.9% |
| Trade receivables | 40 | €5,164 | €4,127 | -€1,037 | -20.1% |
| Other amounts receivable | 41 | €7,197 | €2,678 | -€4,518 | -62.8% |
| Cash at bank and in hand | 54/58 | €10,503 | €10,537 | +€35 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,115 | €888 | -€227 | -20.4% |
| Total equity and liabilities | 10/49 | €30,727 | €23,785 | -€6,942 | -22.6% |
| Equity | 10/15 | -€16,722 | -€5,516 | +€11,206 | +67.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,722 | -€11,516 | +€11,206 | +49.3% |
| Amounts payable | 17/49 | €47,449 | €29,301 | -€18,148 | -38.2% |
| Amounts payable within one year | 42/48 | €46,509 | €28,651 | -€17,858 | -38.4% |
| Trade debts | 44 | €3,810 | €169 | -€3,641 | -95.6% |
| Suppliers | 440/4 | €3,810 | €169 | -€3,641 | -95.6% |
| Taxes, remuneration and social security | 45 | €3,517 | €4,094 | +€577 | +16.4% |
| Taxes | 450/3 | €16 | €0 | -€16 | -100.0% |
| Remuneration and social security | 454/9 | €3,500 | €4,094 | +€593 | +16.9% |
| Other amounts payable | 47/48 | €39,182 | €24,388 | -€14,794 | -37.8% |
| Accrued charges and deferred income | 492/3 | €940 | €650 | -€290 | -30.9% |
| Remuneration, social security and pensions | 62 | €56,695 | €65,658 | +€8,963 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,147 | €1,195 | +€48 | +4.2% |
| Other operating charges | 640/8 | €1,418 | €770 | -€648 | -45.7% |
| Gross operating margin | 9900 | €68,575 | €80,931 | +€12,357 | +18.0% |
| Operating profit (loss) | 9901 | €9,315 | €13,309 | +€3,994 | +42.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +4900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4900.0% |
| Financial charges | 65/66B | €2,141 | €2,104 | -€37 | -1.7% |
| Recurring financial charges | 65 | €2,141 | €2,104 | -€37 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €7,174 | €11,206 | +€4,032 | +56.2% |
| Profit (loss) for the period | 9904 | €7,174 | €11,206 | +€4,032 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,174 | €11,206 | +€4,032 | +56.2% |
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 4 October 2026 via checked.be.