BARANY: 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.
BARANY
Largest movements
- Tangible fixed assets -€13,636
down €13,636 (-5.5%), from €249,700 to €236,064
- Cash +€10,022
new in 2025: €10,022
mainly Depreciation (+€13,636) and Other debts (+€2,338)
- Debts after one year -€3,394
down €3,394 (-7.6%), from €44,399 to €41,005
- Gross operating margin +€1,153
up €1,153 (+6.3%), from €18,321 to €19,474
- Other operating charges +€911
up €911 (+22.2%), from €4,112 to €5,023
- Financial charges -€418
down €418 (-26.0%), from €1,607 to €1,189
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 | €249,700 | €246,086 | -€3,614 | -1.4% |
| Fixed assets | 21/28 | €249,700 | €236,064 | -€13,636 | -5.5% |
| Tangible fixed assets | 22/27 | €249,700 | €236,064 | -€13,636 | -5.5% |
| Land and buildings | 22 | €249,700 | €236,064 | -€13,636 | -5.5% |
| Current assets | 29/58 | - | €10,022 | +€10,022 | |
| Cash at bank and in hand | 54/58 | - | €10,022 | +€10,022 | |
| Total equity and liabilities | 10/49 | €249,700 | €246,086 | -€3,614 | -1.4% |
| Equity | 10/15 | €8,755 | €8,381 | -€374 | -4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,837 | -€10,211 | -€374 | -3.8% |
| Amounts payable | 17/49 | €240,945 | €237,705 | -€3,240 | -1.3% |
| Amounts payable after more than one year | 17 | €44,399 | €41,005 | -€3,394 | -7.6% |
| Financial debts | 170/4 | €44,399 | €41,005 | -€3,394 | -7.6% |
| Amounts payable within one year | 42/48 | €196,546 | €196,700 | +€154 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €5,384 | €3,394 | -€1,990 | -37.0% |
| Financial debts | 43 | €194 | - | -€194 | |
| Credit institutions | 430/8 | €194 | - | -€194 | |
| Other amounts payable | 47/48 | €190,968 | €193,306 | +€2,338 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,636 | €13,636 | = | 0.0% |
| Other operating charges | 640/8 | €4,112 | €5,023 | +€911 | +22.2% |
| Gross operating margin | 9900 | €18,321 | €19,474 | +€1,153 | +6.3% |
| Operating profit (loss) | 9901 | €573 | €815 | +€242 | +42.2% |
| Financial charges | 65/66B | €1,607 | €1,189 | -€418 | -26.0% |
| Recurring financial charges | 65 | €1,607 | €1,189 | -€418 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,034 | -€374 | +€660 | +63.8% |
| Profit (loss) for the period | 9904 | -€1,034 | -€374 | +€660 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,034 | -€374 | +€660 | +63.8% |
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 7 October 2026 via checked.be.