BAREVI: 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.
BAREVI
Largest movements
- Cash +€45,111
up €45,111 (+150.6%), from €29,947 to €75,058
mainly Net result for the year (+€28,193) and Depreciation (+€12,770)
- Tangible fixed assets -€12,770
down €12,770 (-18.5%), from €68,857 to €56,087
of which Furniture and vehicles: -€10,907
- Receivables within one year -€2,594
down €2,594 (-99.9%), from €2,597 to €3
of which Trade receivables: -€2,594
- Profit (loss) carried forward +€28,193
up €28,193 (+73.3%), from -€38,443 to -€10,250
- Trade debts -€5,093
down €5,093 (-84.3%), from €6,044 to €952
- Other debts +€4,122
up €4,122 (+4.0%), from €101,956 to €106,078
- Tax, wage and social debts +€2,524
up €2,524 (+22.9%), from €11,017 to €13,542
- Gross operating margin +€26,570
up €26,570 (+99.7%), from €26,646 to €53,216
- Taxes +€4,466
up €4,466 (+77.6%), from €5,752 to €10,218
- Depreciation +€3,589
up €3,589 (+39.1%), from €9,181 to €12,770
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 | €101,401 | €131,147 | +€29,747 | +29.3% |
| Fixed assets | 21/28 | €68,857 | €56,087 | -€12,770 | -18.5% |
| Tangible fixed assets | 22/27 | €68,857 | €56,087 | -€12,770 | -18.5% |
| Land and buildings | 22 | €27,391 | €27,152 | -€239 | -0.9% |
| Plant, machinery and equipment | 23 | €3,790 | €2,166 | -€1,623 | -42.8% |
| Furniture and vehicles | 24 | €37,676 | €26,769 | -€10,907 | -28.9% |
| Current assets | 29/58 | €32,544 | €75,061 | +€42,516 | +130.6% |
| Amounts receivable within one year | 40/41 | €2,597 | €3 | -€2,594 | -99.9% |
| Trade receivables | 40 | €2,594 | €0 | -€2,594 | -100.0% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,947 | €75,058 | +€45,111 | +150.6% |
| Total equity and liabilities | 10/49 | €101,401 | €131,147 | +€29,747 | +29.3% |
| Equity | 10/15 | -€18,867 | €9,326 | +€28,193 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €976 | €976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €976 | €976 | = | 0.0% |
| Reserves not available under the articles | 1311 | €976 | €976 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,443 | -€10,250 | +€28,193 | +73.3% |
| Amounts payable | 17/49 | €120,267 | €121,821 | +€1,554 | +1.3% |
| Amounts payable within one year | 42/48 | €119,017 | €120,571 | +€1,554 | +1.3% |
| Trade debts | 44 | €6,044 | €952 | -€5,093 | -84.3% |
| Suppliers | 440/4 | €6,044 | €952 | -€5,093 | -84.3% |
| Taxes, remuneration and social security | 45 | €11,017 | €13,542 | +€2,524 | +22.9% |
| Taxes | 450/3 | €11,017 | €13,542 | +€2,524 | +22.9% |
| Other amounts payable | 47/48 | €101,956 | €106,078 | +€4,122 | +4.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,181 | €12,770 | +€3,589 | +39.1% |
| Other operating charges | 640/8 | €2,550 | €2,121 | -€430 | -16.8% |
| Gross operating margin | 9900 | €26,646 | €53,216 | +€26,570 | +99.7% |
| Operating profit (loss) | 9901 | €14,915 | €38,325 | +€23,410 | +157.0% |
| Financial income | 75/76B | €73 | €132 | +€59 | +81.3% |
| Recurring financial income | 75 | €73 | €132 | +€59 | +81.3% |
| Financial charges | 65/66B | €50 | €46 | -€4 | -8.5% |
| Recurring financial charges | 65 | €50 | €46 | -€4 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €14,937 | €38,411 | +€23,474 | +157.1% |
| Income taxes | 67/77 | €5,752 | €10,218 | +€4,466 | +77.6% |
| Profit (loss) for the period | 9904 | €9,185 | €28,193 | +€19,007 | +206.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,185 | €28,193 | +€19,007 | +206.9% |
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.