Barestho: 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.
Barestho
Largest movements
- Intangible fixed assets +€42,603
up €42,603 (+18.7%), from €227,794 to €270,397
- Cash -€34,117
down €34,117 (-27.4%), from €124,626 to €90,509
mainly Investment in fixed assets (net) (-€123,506) and Debts after one year (-€15,025)
- Tax, wage and social debts +€29,082
up €29,082 (+49.5%), from €58,793 to €87,875
of which Remuneration and social security: +€20,020
- Debts after one year -€15,025
down €15,025 (-38.0%), from €39,544 to €24,519
- Profit (loss) carried forward -€10,008
down €10,008 (-40.4%), from -€24,773 to -€34,781
- Trade debts +€5,692
up €5,692 (+209.6%), from €2,716 to €8,408
- Gross operating margin +€120,905
up €120,905 (+40.9%), from €295,947 to €416,852
- Staff costs +€83,812
up €83,812 (+34.2%), from €245,104 to €328,916
- Depreciation +€23,813
up €23,813 (+43.0%), from €55,353 to €79,165
- Other operating charges +€7,071
up €7,071 (+257.2%), from €2,749 to €9,820
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 | €388,915 | €397,689 | +€8,774 | +2.3% |
| Fixed assets | 21/28 | €235,583 | €279,924 | +€44,340 | +18.8% |
| Intangible fixed assets | 21 | €227,794 | €270,397 | +€42,603 | +18.7% |
| Tangible fixed assets | 22/27 | €1,986 | €3,724 | +€1,737 | +87.5% |
| Furniture and vehicles | 24 | €1,986 | €3,724 | +€1,737 | +87.5% |
| Financial fixed assets | 28 | €5,803 | €5,803 | = | 0.0% |
| Current assets | 29/58 | €153,331 | €117,765 | -€35,566 | -23.2% |
| Amounts receivable within one year | 40/41 | €26,629 | €24,674 | -€1,955 | -7.3% |
| Trade receivables | 40 | €25,957 | €24,489 | -€1,468 | -5.7% |
| Other amounts receivable | 41 | €672 | €185 | -€487 | -72.5% |
| Cash at bank and in hand | 54/58 | €124,626 | €90,509 | -€34,117 | -27.4% |
| Deferred charges and accrued income | 490/1 | €2,076 | €2,582 | +€506 | +24.4% |
| Total equity and liabilities | 10/49 | €388,915 | €397,689 | +€8,774 | +2.3% |
| Equity | 10/15 | €254,441 | €244,433 | -€10,008 | -3.9% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Reserves | 13 | €19,214 | €19,214 | = | 0.0% |
| Distributable reserves | 133 | €19,214 | €19,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,773 | -€34,781 | -€10,008 | -40.4% |
| Amounts payable | 17/49 | €134,473 | €153,256 | +€18,782 | +14.0% |
| Amounts payable after more than one year | 17 | €39,544 | €24,519 | -€15,025 | -38.0% |
| Financial debts | 170/4 | €39,544 | €24,519 | -€15,025 | -38.0% |
| Amounts payable within one year | 42/48 | €94,013 | €127,733 | +€33,720 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €17,866 | €18,141 | +€275 | +1.5% |
| Trade debts | 44 | €2,716 | €8,408 | +€5,692 | +209.6% |
| Suppliers | 440/4 | €2,716 | €8,408 | +€5,692 | +209.6% |
| Advances received on contracts in progress | 46 | - | €891 | +€891 | |
| Taxes, remuneration and social security | 45 | €58,793 | €87,875 | +€29,082 | +49.5% |
| Taxes | 450/3 | €13,687 | €22,749 | +€9,062 | +66.2% |
| Remuneration and social security | 454/9 | €45,106 | €65,126 | +€20,020 | +44.4% |
| Other amounts payable | 47/48 | €14,638 | €12,417 | -€2,221 | -15.2% |
| Accrued charges and deferred income | 492/3 | €916 | €1,004 | +€88 | +9.6% |
| Remuneration, social security and pensions | 62 | €245,104 | €328,916 | +€83,812 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,353 | €79,165 | +€23,813 | +43.0% |
| Other operating charges | 640/8 | €2,749 | €9,820 | +€7,071 | +257.2% |
| Gross operating margin | 9900 | €295,947 | €416,852 | +€120,905 | +40.9% |
| Operating profit (loss) | 9901 | -€7,259 | -€1,049 | +€6,209 | +85.5% |
| Financial income | 75/76B | €1,259 | €868 | -€391 | -31.0% |
| Recurring financial income | 75 | €1,259 | €868 | -€391 | -31.0% |
| Financial charges | 65/66B | €3,593 | €7,322 | +€3,729 | +103.8% |
| Recurring financial charges | 65 | €3,593 | €7,322 | +€3,729 | +103.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,593 | -€7,503 | +€2,089 | +21.8% |
| Income taxes | 67/77 | €72 | €2,505 | +€2,433 | +3392.6% |
| Profit (loss) for the period | 9904 | -€9,664 | -€10,008 | -€344 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,664 | -€10,008 | -€344 | -3.6% |
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 29 September 2026 via checked.be.