BARFRIT: 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.
BARFRIT
Largest movements
- Tangible fixed assets +€9,328
up €9,328 (+129.0%), from €7,229 to €16,557
of which Plant, machinery and equipment: +€6,974
- Cash -€3,817
down €3,817 (-27.6%), from €13,818 to €10,001
mainly Investment in fixed assets (net) (-€15,437) and Other debts (-€10,881)
- Stocks and contracts -€3,300
down €3,300 (-66.7%), from €4,950 to €1,651
- Deferred charges and accrued income -€1,875
down €1,875 (-31.1%), from €6,029 to €4,153
- Intangible fixed assets +€1,518
new in 2025: €1,518
- Reserves +€21,899
new in 2025: €21,899
- Other debts -€10,881
no longer reported in 2025 (was €10,881)
- Debts after one year -€5,937
down €5,937 (-34.9%), from €16,987 to €11,050
- Trade debts -€5,329
down €5,329 (-32.1%), from €16,610 to €11,281
- Tax, wage and social debts +€1,248
up €1,248 (+9.7%), from €12,907 to €14,156
of which Taxes: +€1,787
- Gross operating margin +€28,323
up €28,323 (+25.3%), from €111,932 to €140,256
- Staff costs +€15,188
up €15,188 (+16.8%), from €90,188 to €105,376
- Taxes +€5,826
up €5,826 (+3570.9%), from €163 to €5,990
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 | €82,909 | €85,095 | +€2,186 | +2.6% |
| Fixed assets | 21/28 | €7,229 | €18,075 | +€10,846 | +150.0% |
| Intangible fixed assets | 21 | - | €1,518 | +€1,518 | |
| Tangible fixed assets | 22/27 | €7,229 | €16,557 | +€9,328 | +129.0% |
| Plant, machinery and equipment | 23 | €7,229 | €14,203 | +€6,974 | +96.5% |
| Furniture and vehicles | 24 | - | €2,354 | +€2,354 | |
| Current assets | 29/58 | €75,680 | €67,020 | -€8,660 | -11.4% |
| Stocks and contracts in progress | 3 | €4,950 | €1,651 | -€3,300 | -66.7% |
| Stocks | 30/36 | €4,950 | €1,651 | -€3,300 | -66.7% |
| Amounts receivable within one year | 40/41 | €50,883 | €51,215 | +€332 | +0.7% |
| Trade receivables | 40 | €10,723 | €10,305 | -€417 | -3.9% |
| Other amounts receivable | 41 | €40,160 | €40,910 | +€749 | +1.9% |
| Cash at bank and in hand | 54/58 | €13,818 | €10,001 | -€3,817 | -27.6% |
| Deferred charges and accrued income | 490/1 | €6,029 | €4,153 | -€1,875 | -31.1% |
| Total equity and liabilities | 10/49 | €82,909 | €85,095 | +€2,186 | +2.6% |
| Equity | 10/15 | €18,600 | €40,499 | +€21,899 | +117.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €21,899 | +€21,899 | |
| Distributable reserves | 133 | - | €21,899 | +€21,899 | |
| Amounts payable | 17/49 | €64,309 | €44,597 | -€19,713 | -30.7% |
| Amounts payable after more than one year | 17 | €16,987 | €11,050 | -€5,937 | -34.9% |
| Financial debts | 170/4 | €16,987 | €11,050 | -€5,937 | -34.9% |
| Amounts payable within one year | 42/48 | €47,322 | €33,547 | -€13,776 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €6,924 | €8,110 | +€1,185 | +17.1% |
| Trade debts | 44 | €16,610 | €11,281 | -€5,329 | -32.1% |
| Suppliers | 440/4 | €16,610 | €11,281 | -€5,329 | -32.1% |
| Taxes, remuneration and social security | 45 | €12,907 | €14,156 | +€1,248 | +9.7% |
| Taxes | 450/3 | €4,291 | €6,078 | +€1,787 | +41.6% |
| Remuneration and social security | 454/9 | €8,616 | €8,078 | -€539 | -6.3% |
| Other amounts payable | 47/48 | €10,881 | - | -€10,881 | |
| Remuneration, social security and pensions | 62 | €90,188 | €105,376 | +€15,188 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,732 | €4,591 | -€141 | -3.0% |
| Other operating charges | 640/8 | €1,115 | €680 | -€436 | -39.1% |
| Gross operating margin | 9900 | €111,932 | €140,256 | +€28,323 | +25.3% |
| Operating profit (loss) | 9901 | €15,896 | €29,609 | +€13,712 | +86.3% |
| Financial income | 75/76B | €2,164 | €1,975 | -€189 | -8.7% |
| Recurring financial income | 75 | €2,164 | €1,975 | -€189 | -8.7% |
| Financial charges | 65/66B | €3,858 | €3,696 | -€162 | -4.2% |
| Recurring financial charges | 65 | €3,858 | €3,696 | -€162 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €14,203 | €27,888 | +€13,685 | +96.4% |
| Income taxes | 67/77 | €163 | €5,990 | +€5,826 | +3570.9% |
| Profit (loss) for the period | 9904 | €14,040 | €21,899 | +€7,859 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,040 | €21,899 | +€7,859 | +56.0% |
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 9 October 2026 via checked.be.