BarCy: 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.
BarCy
Largest movements
- Tangible fixed assets -€8,425
down €8,425 (-4.2%), from €198,606 to €190,181
- Other debts +€14,220
up €14,220 (+14.4%), from €98,647 to €112,867
- Profit (loss) carried forward -€12,928
down €12,928 (-33.1%), from -€39,103 to -€52,031
- Debts after one year -€12,083
down €12,083 (-20.7%), from €58,442 to €46,359
- Other operating charges +€909
up €909 (+106.1%), from €857 to €1,766
- Gross operating margin +€769
up €769 (+27.1%), from -€2,837 to -€2,068
- Financial income +€121
new in 2025: €121
- Financial charges -€113
down €113 (-12.5%), from €902 to €790
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 | €202,290 | €192,122 | -€10,169 | -5.0% |
| Fixed assets | 21/28 | €198,606 | €190,181 | -€8,425 | -4.2% |
| Tangible fixed assets | 22/27 | €198,606 | €190,181 | -€8,425 | -4.2% |
| Land and buildings | 22 | €198,606 | €190,181 | -€8,425 | -4.2% |
| Current assets | 29/58 | €3,685 | €1,941 | -€1,744 | -47.3% |
| Amounts receivable within one year | 40/41 | €254 | €316 | +€62 | +24.6% |
| Trade receivables | 40 | €254 | - | -€254 | |
| Other amounts receivable | 41 | - | €316 | +€316 | |
| Cash at bank and in hand | 54/58 | €2,245 | €1,548 | -€697 | -31.0% |
| Deferred charges and accrued income | 490/1 | €1,186 | €76 | -€1,110 | -93.6% |
| Total equity and liabilities | 10/49 | €202,290 | €192,122 | -€10,169 | -5.0% |
| Equity | 10/15 | €30,897 | €17,969 | -€12,928 | -41.8% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,103 | -€52,031 | -€12,928 | -33.1% |
| Amounts payable | 17/49 | €171,394 | €174,153 | +€2,759 | +1.6% |
| Amounts payable after more than one year | 17 | €58,442 | €46,359 | -€12,083 | -20.7% |
| Financial debts | 170/4 | €58,442 | €46,359 | -€12,083 | -20.7% |
| Amounts payable within one year | 42/48 | €112,952 | €127,794 | +€14,842 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €11,967 | €12,083 | +€116 | +1.0% |
| Trade debts | 44 | €2,339 | €2,845 | +€506 | +21.6% |
| Suppliers | 440/4 | €2,339 | €2,845 | +€506 | +21.6% |
| Other amounts payable | 47/48 | €98,647 | €112,867 | +€14,220 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,425 | €8,425 | = | 0.0% |
| Other operating charges | 640/8 | €857 | €1,766 | +€909 | +106.1% |
| Gross operating margin | 9900 | -€2,837 | -€2,068 | +€769 | +27.1% |
| Operating profit (loss) | 9901 | -€12,119 | -€12,259 | -€140 | -1.2% |
| Financial income | 75/76B | - | €121 | +€121 | |
| Recurring financial income | 75 | - | €121 | +€121 | |
| Financial charges | 65/66B | €902 | €790 | -€113 | -12.5% |
| Recurring financial charges | 65 | €902 | €790 | -€113 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,021 | -€12,928 | +€93 | +0.7% |
| Profit (loss) for the period | 9904 | -€13,021 | -€12,928 | +€93 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,021 | -€12,928 | +€93 | +0.7% |
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.