Bareyan: 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.
Bareyan
Largest movements
- Current investments -€21,964
no longer reported in 2025 (was €21,964)
- Cash +€18,715
new in 2025: €18,715
mainly Current investments (+€21,964) and Trade debts (+€1,073)
- Receivables within one year +€1,619
up €1,619 (+25.5%), from €6,353 to €7,972
of which Trade receivables: +€3,870
- Tangible fixed assets -€522
down €522 (-43.2%), from €1,206 to €685
- Tax, wage and social debts -€3,627
down €3,627 (-83.1%), from €4,363 to €736
- Trade debts +€1,073
up €1,073 (+214.3%), from €501 to €1,574
- Reserves +€873
up €873 (+5.1%), from €17,101 to €17,974
- Other debts -€312
down €312 (-6.9%), from €4,559 to €4,247
- Gross operating margin -€19,520
down €19,520 (-88.2%), from €22,135 to €2,615
- Taxes -€3,781
down €3,781 (-86.7%), from €4,363 to €582
- Other operating charges +€299
up €299 (+89.9%), from €333 to €631
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 | €29,523 | €27,530 | -€1,993 | -6.7% |
| Fixed assets | 21/28 | €1,206 | €685 | -€522 | -43.2% |
| Tangible fixed assets | 22/27 | €1,206 | €685 | -€522 | -43.2% |
| Plant, machinery and equipment | 23 | €1,206 | €685 | -€522 | -43.2% |
| Current assets | 29/58 | €28,317 | €26,846 | -€1,471 | -5.2% |
| Amounts receivable within one year | 40/41 | €6,353 | €7,972 | +€1,619 | +25.5% |
| Trade receivables | 40 | €4,102 | €7,972 | +€3,870 | +94.4% |
| Other amounts receivable | 41 | €2,251 | - | -€2,251 | |
| Current investments | 50/53 | €21,964 | - | -€21,964 | |
| Cash at bank and in hand | 54/58 | - | €18,715 | +€18,715 | |
| Deferred charges and accrued income | 490/1 | - | €159 | +€159 | |
| Total equity and liabilities | 10/49 | €29,523 | €27,530 | -€1,993 | -6.7% |
| Equity | 10/15 | €20,101 | €20,974 | +€873 | +4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,101 | €17,974 | +€873 | +5.1% |
| Distributable reserves | 133 | €17,101 | €17,974 | +€873 | +5.1% |
| Amounts payable | 17/49 | €9,422 | €6,556 | -€2,866 | -30.4% |
| Amounts payable within one year | 42/48 | €9,422 | €6,556 | -€2,866 | -30.4% |
| Trade debts | 44 | €501 | €1,574 | +€1,073 | +214.3% |
| Suppliers | 440/4 | €501 | €1,574 | +€1,073 | +214.3% |
| Taxes, remuneration and social security | 45 | €4,363 | €736 | -€3,627 | -83.1% |
| Taxes | 450/3 | €4,363 | €736 | -€3,627 | -83.1% |
| Other amounts payable | 47/48 | €4,559 | €4,247 | -€312 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €522 | +€163 | +45.4% |
| Other operating charges | 640/8 | €333 | €631 | +€299 | +89.9% |
| Gross operating margin | 9900 | €22,135 | €2,615 | -€19,520 | -88.2% |
| Operating profit (loss) | 9901 | €21,444 | €1,462 | -€19,981 | -93.2% |
| Financial income | 75/76B | €69 | €102 | +€33 | +47.6% |
| Recurring financial income | 75 | €69 | €102 | +€33 | +47.6% |
| Financial charges | 65/66B | €49 | €109 | +€60 | +121.6% |
| Recurring financial charges | 65 | €49 | €109 | +€60 | +121.6% |
| Profit (loss) for the period before taxes | 9903 | €21,464 | €1,455 | -€20,008 | -93.2% |
| Income taxes | 67/77 | €4,363 | €582 | -€3,781 | -86.7% |
| Profit (loss) for the period | 9904 | €17,101 | €873 | -€16,228 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,101 | €873 | -€16,228 | -94.9% |
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 29 September 2026 via checked.be.