BAREFOOT: 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.
BAREFOOT
Largest movements
- Cash -€24,352
down €24,352 (-18.5%), from €131,579 to €107,227
mainly Contributions, distributions and other (-€192,807) and Receivables within one year (-€8,284)
- Tangible fixed assets -€11,340
down €11,340 (-28.2%), from €40,240 to €28,900
of which Furniture and vehicles: -€10,683
- Receivables within one year +€8,284
up €8,284 (+76.5%), from €10,823 to €19,107
of which Trade receivables: +€6,238
- Financial fixed assets +€2,823
new in 2025: €2,823
- Reserves -€129,484
down €129,484 (-94.0%), from €137,807 to €8,323
- Other debts +€102,849
up €102,849 (+699%), from €14,708 to €117,557
- Gross operating margin +€10,622
up €10,622 (+11.7%), from €90,933 to €101,556
- Taxes +€2,488
up €2,488 (+14.2%), from €17,466 to €19,954
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 | €183,457 | €158,895 | -€24,562 | -13.4% |
| Fixed assets | 21/28 | €40,240 | €31,723 | -€8,517 | -21.2% |
| Tangible fixed assets | 22/27 | €40,240 | €28,900 | -€11,340 | -28.2% |
| Plant, machinery and equipment | 23 | €1,508 | €850 | -€658 | -43.6% |
| Furniture and vehicles | 24 | €29,892 | €19,210 | -€10,683 | -35.7% |
| Other tangible fixed assets | 26 | €8,840 | €8,840 | = | 0.0% |
| Financial fixed assets | 28 | - | €2,823 | +€2,823 | |
| Current assets | 29/58 | €143,216 | €127,171 | -€16,045 | -11.2% |
| Amounts receivable within one year | 40/41 | €10,823 | €19,107 | +€8,284 | +76.5% |
| Trade receivables | 40 | €10,823 | €17,061 | +€6,238 | +57.6% |
| Other amounts receivable | 41 | €0 | €2,046 | +€2,046 | |
| Cash at bank and in hand | 54/58 | €131,579 | €107,227 | -€24,352 | -18.5% |
| Deferred charges and accrued income | 490/1 | €815 | €837 | +€23 | +2.8% |
| Total equity and liabilities | 10/49 | €183,457 | €158,895 | -€24,562 | -13.4% |
| Equity | 10/15 | €138,807 | €9,323 | -€129,484 | -93.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €137,807 | €8,323 | -€129,484 | -94.0% |
| Distributable reserves | 133 | €137,807 | €8,323 | -€129,484 | -94.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €44,649 | €149,572 | +€104,922 | +235% |
| Amounts payable within one year | 42/48 | €42,649 | €147,572 | +€104,922 | +246% |
| Trade debts | 44 | €1,522 | €2,061 | +€539 | +35.4% |
| Suppliers | 440/4 | €1,522 | €2,061 | +€539 | +35.4% |
| Taxes, remuneration and social security | 45 | €26,419 | €27,954 | +€1,535 | +5.8% |
| Taxes | 450/3 | €26,419 | €27,954 | +€1,535 | +5.8% |
| Other amounts payable | 47/48 | €14,708 | €117,557 | +€102,849 | +699% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,629 | €16,342 | +€714 | +4.6% |
| Other operating charges | 640/8 | €1,123 | €1,654 | +€531 | +47.3% |
| Gross operating margin | 9900 | €90,933 | €101,556 | +€10,622 | +11.7% |
| Operating profit (loss) | 9901 | €74,182 | €83,560 | +€9,378 | +12.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €217 | €283 | +€66 | +30.3% |
| Recurring financial charges | 65 | €217 | €283 | +€66 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €73,966 | €83,277 | +€9,311 | +12.6% |
| Income taxes | 67/77 | €17,466 | €19,954 | +€2,488 | +14.2% |
| Profit (loss) for the period | 9904 | €56,500 | €63,323 | +€6,823 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,500 | €63,323 | +€6,823 | +12.1% |
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 15 October 2026 via checked.be.