BARFIL: 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.
BARFIL
Largest movements
- Tangible fixed assets -€16,986
down €16,986 (-7.7%), from €220,859 to €203,872
of which Land and buildings: -€10,430
- Cash -€3,727
down €3,727 (-43.6%), from €8,545 to €4,818
mainly Other debts (-€18,629) and Short-term financial debts (-€11,573)
- Other debts -€18,629
down €18,629 (-100%), from €18,629 to €0
- Short-term financial debts -€11,573
no longer reported in 2025 (was €11,573)
- Profit (loss) carried forward +€8,850
up €8,850 (+29.9%), from -€29,570 to -€20,720
- Debts after one year -€7,902
down €7,902 (-3.5%), from €224,632 to €216,729
- Current portion of long-term debt +€7,902
new in 2025: €7,902
- Gross operating margin +€13,175
up €13,175 (+46.3%), from €28,433 to €41,607
- Financial income +€1,134
up €1,134 (+113,367%), from €1 to €1,135
- Depreciation +€841
up €841 (+3.5%), from €24,093 to €24,933
- Other operating charges -€791
down €791 (-15.1%), from €5,235 to €4,444
- Taxes +€659
up €659 (+281%), from €235 to €893
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 | €244,081 | €226,128 | -€17,954 | -7.4% |
| Fixed assets | 21/28 | €220,860 | €203,872 | -€16,987 | -7.7% |
| Intangible fixed assets | 21 | €1 | €0 | -€1 | -100% |
| Tangible fixed assets | 22/27 | €220,859 | €203,872 | -€16,986 | -7.7% |
| Land and buildings | 22 | €192,257 | €181,828 | -€10,430 | -5.4% |
| Plant, machinery and equipment | 23 | €20,008 | €17,920 | -€2,087 | -10.4% |
| Furniture and vehicles | 24 | €8,593 | €4,124 | -€4,469 | -52.0% |
| Current assets | 29/58 | €23,222 | €22,255 | -€967 | -4.2% |
| Amounts receivable within one year | 40/41 | €13,173 | €14,283 | +€1,110 | +8.4% |
| Trade receivables | 40 | €12,563 | €0 | -€12,563 | -100% |
| Other amounts receivable | 41 | €609 | €14,283 | +€13,673 | +2,244% |
| Cash at bank and in hand | 54/58 | €8,545 | €4,818 | -€3,727 | -43.6% |
| Deferred charges and accrued income | 490/1 | €1,504 | €3,154 | +€1,650 | +110% |
| Total equity and liabilities | 10/49 | €244,081 | €226,128 | -€17,954 | -7.4% |
| Equity | 10/15 | -€13,096 | -€4,245 | +€8,850 | +67.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €9,974 | €9,974 | = | 0.0% |
| Distributable reserves | 133 | €9,974 | €9,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,570 | -€20,720 | +€8,850 | +29.9% |
| Amounts payable | 17/49 | €257,177 | €230,373 | -€26,804 | -10.4% |
| Amounts payable after more than one year | 17 | €224,632 | €216,729 | -€7,902 | -3.5% |
| Financial debts | 170/4 | €224,632 | €216,729 | -€7,902 | -3.5% |
| Amounts payable within one year | 42/48 | €32,545 | €11,169 | -€21,377 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,902 | +€7,902 | |
| Financial debts | 43 | €11,573 | - | -€11,573 | |
| Credit institutions | 430/8 | €11,573 | - | -€11,573 | |
| Trade debts | 44 | €2,109 | €2,373 | +€265 | +12.5% |
| Suppliers | 440/4 | €2,109 | €2,373 | +€265 | +12.5% |
| Taxes, remuneration and social security | 45 | €235 | €893 | +€659 | +281% |
| Taxes | 450/3 | €235 | €893 | +€659 | +281% |
| Other amounts payable | 47/48 | €18,629 | €0 | -€18,629 | -100% |
| Accrued charges and deferred income | 492/3 | - | €2,475 | +€2,475 | |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,093 | €24,933 | +€841 | +3.5% |
| Other operating charges | 640/8 | €5,235 | €4,444 | -€791 | -15.1% |
| Gross operating margin | 9900 | €28,433 | €41,607 | +€13,175 | +46.3% |
| Operating profit (loss) | 9901 | -€895 | €12,230 | +€13,125 | |
| Financial income | 75/76B | €1 | €1,135 | +€1,134 | +113,367% |
| Recurring financial income | 75 | €1 | €1,135 | +€1,134 | +113,367% |
| Financial charges | 65/66B | €3,765 | €3,621 | -€145 | -3.8% |
| Recurring financial charges | 65 | €3,765 | €3,621 | -€145 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,659 | €9,743 | +€14,403 | |
| Income taxes | 67/77 | €235 | €893 | +€659 | +281% |
| Profit (loss) for the period | 9904 | -€4,894 | €8,850 | +€13,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,894 | €8,850 | +€13,744 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.