BARIALINK: 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.
BARIALINK
Largest movements
- Cash -€13,386
down €13,386 (-7.8%), from €170,963 to €157,577
mainly Net result for the year (-€14,879)
- Profit (loss) carried forward -€14,879
new in 2025: -€14,879
- Purchases and services +€21,579
up €21,579 (+64.9%), from €33,272 to €54,851
- Gross operating margin -€17,355
down €17,355, from €2,784 to -€14,571
- Financial income +€620
new in 2025: €620
- Depreciation +€196
up €196 (+44.1%), from €445 to €641
- Taxes +€174
new in 2025: €174
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 | €183,216 | €169,076 | -€14,139 | -7.7% |
| Fixed assets | 21/28 | €2,119 | €1,478 | -€641 | -30.2% |
| Tangible fixed assets | 22/27 | €2,119 | €1,478 | -€641 | -30.2% |
| Furniture and vehicles | 24 | €2,119 | €1,478 | -€641 | -30.2% |
| Current assets | 29/58 | €181,097 | €167,599 | -€13,498 | -7.5% |
| Amounts receivable within one year | 40/41 | €9,000 | €9,000 | = | 0.0% |
| Trade receivables | 40 | €9,000 | €9,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €170,963 | €157,577 | -€13,386 | -7.8% |
| Deferred charges and accrued income | 490/1 | €1,134 | €1,022 | -€112 | -9.9% |
| Total equity and liabilities | 10/49 | €183,216 | €169,076 | -€14,139 | -7.7% |
| Equity | 10/15 | €183,069 | €168,190 | -€14,879 | -8.1% |
| Reserves | 13 | €183,069 | €183,069 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,879 | -€14,879 | |
| Amounts payable | 17/49 | €147 | €887 | +€740 | +505.1% |
| Amounts payable within one year | 42/48 | €147 | €887 | +€740 | +505.1% |
| Trade debts | 44 | €49 | €789 | +€740 | +1522.0% |
| Suppliers | 440/4 | €49 | €789 | +€740 | +1522.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,272 | €54,851 | +€21,579 | +64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €641 | +€196 | +44.1% |
| Gross operating margin | 9900 | €2,784 | -€14,571 | -€17,355 | |
| Operating profit (loss) | 9901 | €2,339 | -€15,212 | -€17,551 | |
| Financial income | 75/76B | - | €620 | +€620 | |
| Recurring financial income | 75 | - | €620 | +€620 | |
| Financial charges | 65/66B | €132 | €113 | -€19 | -14.1% |
| Recurring financial charges | 65 | €132 | €113 | -€19 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €2,207 | -€14,705 | -€16,912 | |
| Income taxes | 67/77 | - | €174 | +€174 | |
| Profit (loss) for the period | 9904 | €2,207 | -€14,879 | -€17,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,207 | -€14,879 | -€17,086 |
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 8 October 2026 via checked.be.