Barent: 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.
Barent
Largest movements
- Receivables within one year +€76,928
up €76,928 (+1697.8%), from €4,531 to €81,460
- Receivables after one year -€74,548
no longer reported in 2025 (was €74,548)
- Tangible fixed assets -€3,231
down €3,231 (-44.7%), from €7,230 to €3,999
of which Other tangible fixed assets: -€2,769
- Profit (loss) carried forward -€3,047
down €3,047 (-5.6%), from -€54,731 to -€57,779
- Trade debts +€2,185
up €2,185 (+359.7%), from €607 to €2,792
- Gross operating margin +€5,587
up €5,587 (+62.8%), from -€8,901 to -€3,313
- Financial income -€435
down €435 (-9.6%), from €4,523 to €4,088
- Depreciation -€414
down €414 (-11.4%), from €3,645 to €3,231
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 | €86,523 | €85,660 | -€862 | -1.0% |
| Fixed assets | 21/28 | €7,230 | €3,999 | -€3,231 | -44.7% |
| Tangible fixed assets | 22/27 | €7,230 | €3,999 | -€3,231 | -44.7% |
| Furniture and vehicles | 24 | €1,213 | €751 | -€462 | -38.1% |
| Other tangible fixed assets | 26 | €6,017 | €3,249 | -€2,769 | -46.0% |
| Current assets | 29/58 | €79,293 | €81,661 | +€2,368 | +3.0% |
| Amounts receivable after more than one year | 29 | €74,548 | - | -€74,548 | |
| Other amounts receivable | 291 | €74,548 | - | -€74,548 | |
| Amounts receivable within one year | 40/41 | €4,531 | €81,460 | +€76,928 | +1697.8% |
| Other amounts receivable | 41 | €4,531 | €81,460 | +€76,928 | +1697.8% |
| Cash at bank and in hand | 54/58 | €214 | €201 | -€13 | -5.9% |
| Total equity and liabilities | 10/49 | €86,523 | €85,660 | -€862 | -1.0% |
| Equity | 10/15 | €85,915 | €82,868 | -€3,047 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,047 | €122,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €120,187 | €120,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,731 | -€57,779 | -€3,047 | -5.6% |
| Amounts payable | 17/49 | €607 | €2,792 | +€2,185 | +359.7% |
| Amounts payable within one year | 42/48 | €607 | €2,792 | +€2,185 | +359.7% |
| Trade debts | 44 | €607 | €2,792 | +€2,185 | +359.7% |
| Suppliers | 440/4 | €607 | €2,792 | +€2,185 | +359.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,645 | €3,231 | -€414 | -11.4% |
| Other operating charges | 640/8 | €505 | €520 | +€15 | +3.0% |
| Gross operating margin | 9900 | -€8,901 | -€3,313 | +€5,587 | +62.8% |
| Operating profit (loss) | 9901 | -€13,051 | -€7,065 | +€5,986 | +45.9% |
| Financial income | 75/76B | €4,523 | €4,088 | -€435 | -9.6% |
| Recurring financial income | 75 | €4,523 | €4,088 | -€435 | -9.6% |
| Financial charges | 65/66B | €141 | €70 | -€71 | -50.1% |
| Recurring financial charges | 65 | €141 | €70 | -€71 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,669 | -€3,047 | +€5,621 | +64.8% |
| Profit (loss) for the period | 9904 | -€8,669 | -€3,047 | +€5,621 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,669 | -€3,047 | +€5,621 | +64.8% |
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 7 October 2026 via checked.be.