BAREÏT: 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.
BAREÏT
Largest movements
- Financial fixed assets +€13,500
new in 2025: €13,500
- Receivables within one year +€9,885
up €9,885 (+1,518%), from €651 to €10,536
of which Trade receivables: +€9,186
- Deferred charges and accrued income +€8,454
up €8,454 (+20,395%), from €41 to €8,495
- Tangible fixed assets -€2,600
down €2,600 (-35.4%), from €7,340 to €4,740
- Cash +€815
up €815 (+12.2%), from €6,705 to €7,520
mainly Net result for the year (+€17,730) and Trade debts (+€8,808)
- Profit (loss) carried forward +€17,730
up €17,730 (+180%), from €9,849 to €27,580
- Trade debts +€8,808
up €8,808 (+2,342%), from €376 to €9,184
- Tax, wage and social debts +€2,843
up €2,843 (+172%), from €1,657 to €4,500
- Other debts +€673
up €673 (+36.3%), from €1,856 to €2,528
- Gross operating margin +€10,733
up €10,733 (+71.0%), from €15,111 to €25,845
- Depreciation +€2,140
up €2,140 (+465%), from €460 to €2,600
- Taxes +€2,047
up €2,047 (+59.5%), from €3,437 to €5,484
- Financial charges -€478
down €478 (-80.6%), from €593 to €115
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 | €14,738 | €44,792 | +€30,054 | +204% |
| Fixed assets | 21/28 | €7,340 | €18,240 | +€10,900 | +148% |
| Tangible fixed assets | 22/27 | €7,340 | €4,740 | -€2,600 | -35.4% |
| Furniture and vehicles | 24 | €7,340 | €4,740 | -€2,600 | -35.4% |
| Financial fixed assets | 28 | - | €13,500 | +€13,500 | |
| Current assets | 29/58 | €7,398 | €26,552 | +€19,154 | +259% |
| Amounts receivable within one year | 40/41 | €651 | €10,536 | +€9,885 | +1,518% |
| Trade receivables | 40 | - | €9,186 | +€9,186 | |
| Other amounts receivable | 41 | €651 | €1,350 | +€699 | +107% |
| Cash at bank and in hand | 54/58 | €6,705 | €7,520 | +€815 | +12.2% |
| Deferred charges and accrued income | 490/1 | €41 | €8,495 | +€8,454 | +20,395% |
| Total equity and liabilities | 10/49 | €14,738 | €44,792 | +€30,054 | +204% |
| Equity | 10/15 | €10,849 | €28,580 | +€17,730 | +163% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,849 | €27,580 | +€17,730 | +180% |
| Amounts payable | 17/49 | €3,889 | €16,212 | +€12,323 | +317% |
| Amounts payable within one year | 42/48 | €3,889 | €16,212 | +€12,323 | +317% |
| Trade debts | 44 | €376 | €9,184 | +€8,808 | +2,342% |
| Suppliers | 440/4 | €376 | €9,184 | +€8,808 | +2,342% |
| Taxes, remuneration and social security | 45 | €1,657 | €4,500 | +€2,843 | +172% |
| Taxes | 450/3 | €1,657 | €4,500 | +€2,843 | +172% |
| Other amounts payable | 47/48 | €1,856 | €2,528 | +€673 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €2,600 | +€2,140 | +465% |
| Gross operating margin | 9900 | €15,111 | €25,845 | +€10,733 | +71.0% |
| Operating profit (loss) | 9901 | €14,651 | €23,245 | +€8,593 | +58.7% |
| Financial income | 75/76B | €87 | €85 | -€3 | -3.0% |
| Recurring financial income | 75 | €87 | €85 | -€3 | -3.0% |
| Financial charges | 65/66B | €593 | €115 | -€478 | -80.6% |
| Recurring financial charges | 65 | €593 | €115 | -€478 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €14,146 | €23,214 | +€9,069 | +64.1% |
| Income taxes | 67/77 | €3,437 | €5,484 | +€2,047 | +59.5% |
| Profit (loss) for the period | 9904 | €10,708 | €17,730 | +€7,022 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,708 | €17,730 | +€7,022 | +65.6% |
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 14 October 2026 via checked.be.