BARCHEL: 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.
BARCHEL
Largest movements
- Receivables within one year +€3,198
up €3,198 (+12.7%), from €25,173 to €28,371
- Cash +€2,726
up €2,726 (+707%), from €386 to €3,112
mainly Net result for the year (+€6,044) and Contributions, distributions and other (+€0)
- Profit (loss) carried forward +€6,044
up €6,044 (+87.1%), from €6,940 to €12,984
- Depreciation -€4,352
no longer reported in 2025 (was €4,352)
- Gross operating margin +€1,493
up €1,493 (+37.1%), from €4,025 to €5,518
- Other operating charges +€302
up €302 (+49.2%), from €614 to €917
- Financial charges -€194
down €194 (-60.4%), from €322 to €127
- Financial income +€96
up €96 (+6.5%), from €1,474 to €1,570
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 | €25,858 | €31,783 | +€5,925 | +22.9% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €25,558 | €31,483 | +€5,925 | +23.2% |
| Amounts receivable within one year | 40/41 | €25,173 | €28,371 | +€3,198 | +12.7% |
| Other amounts receivable | 41 | €25,173 | €28,371 | +€3,198 | +12.7% |
| Cash at bank and in hand | 54/58 | €386 | €3,112 | +€2,726 | +707% |
| Total equity and liabilities | 10/49 | €25,858 | €31,783 | +€5,925 | +22.9% |
| Equity | 10/15 | €25,540 | €31,584 | +€6,044 | +23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,940 | €12,984 | +€6,044 | +87.1% |
| Amounts payable | 17/49 | €318 | €199 | -€120 | -37.6% |
| Amounts payable within one year | 42/48 | €318 | €199 | -€120 | -37.6% |
| Taxes, remuneration and social security | 45 | €318 | €199 | -€120 | -37.6% |
| Taxes | 450/3 | €318 | €199 | -€120 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,352 | - | -€4,352 | |
| Other operating charges | 640/8 | €614 | €917 | +€302 | +49.2% |
| Gross operating margin | 9900 | €4,025 | €5,518 | +€1,493 | +37.1% |
| Operating profit (loss) | 9901 | -€941 | €4,601 | +€5,542 | |
| Financial income | 75/76B | €1,474 | €1,570 | +€96 | +6.5% |
| Recurring financial income | 75 | €1,474 | €1,570 | +€96 | +6.5% |
| Financial charges | 65/66B | €322 | €127 | -€194 | -60.4% |
| Recurring financial charges | 65 | €322 | €127 | -€194 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €210 | €6,044 | +€5,833 | +2,771% |
| Profit (loss) for the period | 9904 | €210 | €6,044 | +€5,833 | +2,771% |
| Profit (loss) for the period to be appropriated | 9905 | €210 | €6,044 | +€5,833 | +2,771% |
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 24 October 2026 via checked.be.