BAREE BERT: 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.
BAREE BERT
Largest movements
- Cash +€36,203
up €36,203 (+344%), from €10,530 to €46,733
mainly Other debts (+€40,356) and Net result for the year (+€36,739)
- Tangible fixed assets -€11,805
down €11,805 (-9.8%), from €120,617 to €108,812
of which Furniture and vehicles: -€11,666
- Receivables within one year +€9,813
up €9,813 (+21.3%), from €46,126 to €55,939
of which Trade receivables: +€19,700
- Deferred charges and accrued income +€2,286
up €2,286 (+82.7%), from €2,765 to €5,051
- Other debts +€40,356
up €40,356 (+517%), from €7,800 to €48,156
- Reserves -€10,971
down €10,971 (-7.7%), from €143,399 to €132,428
- Tax, wage and social debts +€4,668
up €4,668 (+28.0%), from €16,677 to €21,345
of which Taxes: +€5,233
- Trade debts +€2,444
up €2,444 (+22.1%), from €11,061 to €13,504
- Gross operating margin +€20,394
up €20,394 (+13.4%), from €152,359 to €172,753
- Taxes +€4,600
up €4,600 (+41.4%), from €11,119 to €15,719
- Depreciation +€3,489
up €3,489 (+23.1%), from €15,097 to €18,586
- Staff costs +€2,005
up €2,005 (+2.2%), from €92,690 to €94,695
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 | €180,037 | €216,534 | +€36,497 | +20.3% |
| Fixed assets | 21/28 | €120,617 | €108,812 | -€11,805 | -9.8% |
| Tangible fixed assets | 22/27 | €120,617 | €108,812 | -€11,805 | -9.8% |
| Land and buildings | 22 | €62,150 | €60,553 | -€1,597 | -2.6% |
| Plant, machinery and equipment | 23 | €12,683 | €14,141 | +€1,458 | +11.5% |
| Furniture and vehicles | 24 | €45,785 | €34,118 | -€11,666 | -25.5% |
| Current assets | 29/58 | €59,420 | €107,722 | +€48,302 | +81.3% |
| Amounts receivable within one year | 40/41 | €46,126 | €55,939 | +€9,813 | +21.3% |
| Trade receivables | 40 | €36,239 | €55,939 | +€19,700 | +54.4% |
| Other amounts receivable | 41 | €9,887 | - | -€9,887 | |
| Cash at bank and in hand | 54/58 | €10,530 | €46,733 | +€36,203 | +344% |
| Deferred charges and accrued income | 490/1 | €2,765 | €5,051 | +€2,286 | +82.7% |
| Total equity and liabilities | 10/49 | €180,037 | €216,534 | +€36,497 | +20.3% |
| Equity | 10/15 | €143,400 | €132,429 | -€10,971 | -7.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €143,399 | €132,428 | -€10,971 | -7.7% |
| Distributable reserves | 133 | €143,399 | €132,428 | -€10,971 | -7.7% |
| Amounts payable | 17/49 | €36,637 | €84,105 | +€47,468 | +130% |
| Amounts payable within one year | 42/48 | €35,537 | €83,005 | +€47,468 | +134% |
| Trade debts | 44 | €11,061 | €13,504 | +€2,444 | +22.1% |
| Suppliers | 440/4 | €11,061 | €13,504 | +€2,444 | +22.1% |
| Taxes, remuneration and social security | 45 | €16,677 | €21,345 | +€4,668 | +28.0% |
| Taxes | 450/3 | €1,633 | €6,866 | +€5,233 | +321% |
| Remuneration and social security | 454/9 | €15,044 | €14,479 | -€565 | -3.8% |
| Other amounts payable | 47/48 | €7,800 | €48,156 | +€40,356 | +517% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Non-recurring operating income | 76A | €26,500 | - | -€26,500 | |
| Remuneration, social security and pensions | 62 | €92,690 | €94,695 | +€2,005 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,097 | €18,586 | +€3,489 | +23.1% |
| Other operating charges | 640/8 | €1,064 | €1,537 | +€472 | +44.4% |
| Gross operating margin | 9900 | €152,359 | €172,753 | +€20,394 | +13.4% |
| Operating profit (loss) | 9901 | €43,507 | €57,935 | +€14,428 | +33.2% |
| Financial income | 75/76B | €22 | €4 | -€18 | -82.8% |
| Recurring financial income | 75 | €22 | €4 | -€18 | -82.8% |
| Financial charges | 65/66B | €5,649 | €5,481 | -€168 | -3.0% |
| Recurring financial charges | 65 | €5,649 | €5,481 | -€168 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €37,881 | €52,458 | +€14,577 | +38.5% |
| Income taxes | 67/77 | €11,119 | €15,719 | +€4,600 | +41.4% |
| Profit (loss) for the period | 9904 | €26,762 | €36,739 | +€9,977 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,762 | €36,739 | +€9,977 | +37.3% |
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 18 October 2026 via checked.be.