Barer: 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.
Barer
Largest movements
- Cash +€40,494
up €40,494 (+451%), from €8,976 to €49,471
mainly Receivables within one year (+€38,578) and Investment in fixed assets (net) (+€35,615)
- Tangible fixed assets -€40,473
down €40,473 (-64.0%), from €63,190 to €22,717
of which Furniture and vehicles: -€39,039
- Receivables within one year -€38,578
down €38,578 (-59.8%), from €64,562 to €25,985
of which Trade receivables: -€40,535
- Tax, wage and social debts -€15,474
down €15,474 (-59.5%), from €26,011 to €10,537
of which Taxes: -€12,978
- Trade debts -€13,215
down €13,215 (-96.2%), from €13,731 to €516
- Other debts -€11,051
down €11,051 (-29.5%), from €37,487 to €26,435
- Accrued charges and deferred income +€2,263
new in 2025: €2,263
- Gross operating margin -€49,166
down €49,166 (-69.5%), from €70,750 to €21,583
- Depreciation -€3,254
down €3,254 (-40.1%), from €8,111 to €4,857
- Taxes -€2,895
down €2,895 (-84.2%), from €3,438 to €543
- Financial charges +€1,187
up €1,187 (+35.2%), from €3,375 to €4,563
- Other operating charges -€930
down €930 (-49.7%), from €1,871 to €941
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 | €137,889 | €99,681 | -€38,208 | -27.7% |
| Fixed assets | 21/28 | €63,190 | €22,717 | -€40,473 | -64.0% |
| Tangible fixed assets | 22/27 | €63,190 | €22,717 | -€40,473 | -64.0% |
| Land and buildings | 22 | €10,837 | €9,629 | -€1,208 | -11.1% |
| Plant, machinery and equipment | 23 | €755 | €530 | -€225 | -29.8% |
| Furniture and vehicles | 24 | €51,597 | €12,558 | -€39,039 | -75.7% |
| Current assets | 29/58 | €74,699 | €76,963 | +€2,265 | +3.0% |
| Amounts receivable within one year | 40/41 | €64,562 | €25,985 | -€38,578 | -59.8% |
| Trade receivables | 40 | €60,500 | €19,965 | -€40,535 | -67.0% |
| Other amounts receivable | 41 | €4,062 | €6,020 | +€1,957 | +48.2% |
| Cash at bank and in hand | 54/58 | €8,976 | €49,471 | +€40,494 | +451% |
| Deferred charges and accrued income | 490/1 | €1,160 | €1,508 | +€348 | +30.0% |
| Total equity and liabilities | 10/49 | €137,889 | €99,681 | -€38,208 | -27.7% |
| Equity | 10/15 | €60,345 | €59,929 | -€416 | -0.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,345 | €56,929 | -€416 | -0.7% |
| Distributable reserves | 133 | €57,345 | €56,929 | -€416 | -0.7% |
| Amounts payable | 17/49 | €77,544 | €39,752 | -€37,792 | -48.7% |
| Amounts payable within one year | 42/48 | €77,544 | €37,489 | -€40,055 | -51.7% |
| Financial debts | 43 | €315 | - | -€315 | |
| Credit institutions | 430/8 | €315 | - | -€315 | |
| Trade debts | 44 | €13,731 | €516 | -€13,215 | -96.2% |
| Suppliers | 440/4 | €13,731 | €516 | -€13,215 | -96.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €26,011 | €10,537 | -€15,474 | -59.5% |
| Taxes | 450/3 | €23,515 | €10,537 | -€12,978 | -55.2% |
| Remuneration and social security | 454/9 | €2,496 | - | -€2,496 | |
| Other amounts payable | 47/48 | €37,487 | €26,435 | -€11,051 | -29.5% |
| Accrued charges and deferred income | 492/3 | - | €2,263 | +€2,263 | |
| Non-recurring operating income | 76A | €7,147 | - | -€7,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,111 | €4,857 | -€3,254 | -40.1% |
| Other operating charges | 640/8 | €1,871 | €941 | -€930 | -49.7% |
| Non-recurring operating charges | 66A | €53,488 | €11,096 | -€42,392 | -79.3% |
| Gross operating margin | 9900 | €70,750 | €21,583 | -€49,166 | -69.5% |
| Operating profit (loss) | 9901 | €7,280 | €4,690 | -€2,590 | -35.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,375 | €4,563 | +€1,187 | +35.2% |
| Recurring financial charges | 65 | €3,375 | €4,563 | +€1,187 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €3,904 | €127 | -€3,777 | -96.7% |
| Income taxes | 67/77 | €3,438 | €543 | -€2,895 | -84.2% |
| Profit (loss) for the period | 9904 | €466 | -€416 | -€882 | |
| Profit (loss) for the period to be appropriated | 9905 | €466 | -€416 | -€882 |
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.