BARELLA GLOBAL: 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.
BARELLA GLOBAL
Largest movements
- Cash -€59,864
down €59,864 (-56.5%), from €105,968 to €46,105
mainly Receivables within one year (-€39,074) and Investment in fixed assets (net) (-€22,207)
- Receivables within one year +€39,074
up €39,074 (+27.4%), from €142,586 to €181,659
of which Other amounts receivable: +€20,788
- Intangible fixed assets +€16,176
new in 2025: €16,176
- Accrued charges and deferred income +€15,806
up €15,806 (+13.0%), from €122,016 to €137,822
- Profit (loss) carried forward -€12,059
down €12,059 (-11.8%), from €102,538 to €90,479
- Other debts +€12,000
new in 2025: €12,000
- Trade debts -€11,761
no longer reported in 2025 (was €11,761)
- Tax, wage and social debts -€7,626
down €7,626 (-37.8%), from €20,170 to €12,544
- Gross operating margin -€32,390
down €32,390 (-73.4%), from €44,124 to €11,734
- Taxes -€7,348
down €7,348 (-75.4%), from €9,744 to €2,396
- Depreciation +€4,635
up €4,635 (+304.4%), from €1,523 to €6,157
- Financial charges +€875
up €875 (+13.3%), from €6,602 to €7,477
- Financial income +€520
up €520 (+7.9%), from €6,553 to €7,073
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 | €262,486 | €258,845 | -€3,640 | -1.4% |
| Fixed assets | 21/28 | €3,945 | €19,995 | +€16,050 | +406.9% |
| Intangible fixed assets | 21 | - | €16,176 | +€16,176 | |
| Tangible fixed assets | 22/27 | €3,945 | €3,819 | -€126 | -3.2% |
| Plant, machinery and equipment | 23 | €3,285 | €2,226 | -€1,059 | -32.2% |
| Furniture and vehicles | 24 | €660 | €1,593 | +€933 | +141.3% |
| Current assets | 29/58 | €258,541 | €238,851 | -€19,690 | -7.6% |
| Amounts receivable within one year | 40/41 | €142,586 | €181,659 | +€39,074 | +27.4% |
| Trade receivables | 40 | €128,856 | €147,141 | +€18,285 | +14.2% |
| Other amounts receivable | 41 | €13,730 | €34,518 | +€20,788 | +151.4% |
| Current investments | 50/53 | €9,987 | €9,987 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €105,968 | €46,105 | -€59,864 | -56.5% |
| Deferred charges and accrued income | 490/1 | - | €1,100 | +€1,100 | |
| Total equity and liabilities | 10/49 | €262,486 | €258,845 | -€3,640 | -1.4% |
| Equity | 10/15 | €108,538 | €96,479 | -€12,059 | -11.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,538 | €90,479 | -€12,059 | -11.8% |
| Amounts payable | 17/49 | €153,948 | €162,366 | +€8,419 | +5.5% |
| Amounts payable within one year | 42/48 | €31,932 | €24,544 | -€7,388 | -23.1% |
| Trade debts | 44 | €11,761 | - | -€11,761 | |
| Suppliers | 440/4 | €11,761 | - | -€11,761 | |
| Taxes, remuneration and social security | 45 | €20,170 | €12,544 | -€7,626 | -37.8% |
| Taxes | 450/3 | €20,170 | €12,544 | -€7,626 | -37.8% |
| Other amounts payable | 47/48 | - | €12,000 | +€12,000 | |
| Accrued charges and deferred income | 492/3 | €122,016 | €137,822 | +€15,806 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,523 | €6,157 | +€4,635 | +304.4% |
| Other operating charges | 640/8 | €1,065 | €718 | -€347 | -32.6% |
| Gross operating margin | 9900 | €44,124 | €11,734 | -€32,390 | -73.4% |
| Operating profit (loss) | 9901 | €41,536 | €4,859 | -€36,678 | -88.3% |
| Financial income | 75/76B | €6,553 | €7,073 | +€520 | +7.9% |
| Recurring financial income | 75 | €6,553 | €7,073 | +€520 | +7.9% |
| Financial charges | 65/66B | €6,602 | €7,477 | +€875 | +13.3% |
| Recurring financial charges | 65 | €6,602 | €7,477 | +€875 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €41,487 | €4,455 | -€37,033 | -89.3% |
| Income taxes | 67/77 | €9,744 | €2,396 | -€7,348 | -75.4% |
| Profit (loss) for the period | 9904 | €31,743 | €2,059 | -€29,684 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,743 | €2,059 | -€29,684 | -93.5% |
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 30 September 2026 via checked.be.