BARIANN: 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.
BARIANN
Largest movements
- Cash -€14,978
down €14,978 (-51.7%), from €28,970 to €13,992
mainly Investment in fixed assets (net) (-€17,843) and Receivables within one year (-€10,436)
- Receivables within one year +€10,436
up €10,436 (+203.4%), from €5,130 to €15,566
of which Other amounts receivable: +€10,436
- Reserves +€6,521
up €6,521 (+6.1%), from €107,485 to €114,006
- Debts after one year -€6,229
down €6,229 (-20.7%), from €30,100 to €23,871
- Tax, wage and social debts -€4,224
down €4,224 (-44.0%), from €9,596 to €5,372
- Other debts -€3,426
down €3,426 (-3.5%), from €97,323 to €93,897
- Gross operating margin +€1,736
up €1,736 (+3.5%), from €50,177 to €51,913
- Financial charges -€1,488
down €1,488 (-18.8%), from €7,917 to €6,429
- Depreciation +€1,189
up €1,189 (+8.3%), from €14,324 to €15,513
- Other operating charges +€804
up €804 (+9.7%), from €8,302 to €9,106
- Taxes -€648
down €648 (-12.1%), from €5,335 to €4,687
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 | €302,581 | €298,165 | -€4,416 | -1.5% |
| Fixed assets | 21/28 | €266,277 | €268,607 | +€2,330 | +0.9% |
| Tangible fixed assets | 22/27 | €266,277 | €268,607 | +€2,330 | +0.9% |
| Land and buildings | 22 | €266,277 | €268,607 | +€2,330 | +0.9% |
| Current assets | 29/58 | €36,304 | €29,558 | -€6,746 | -18.6% |
| Amounts receivable within one year | 40/41 | €5,130 | €15,566 | +€10,436 | +203.4% |
| Trade receivables | 40 | €1,630 | €1,630 | = | 0.0% |
| Other amounts receivable | 41 | €3,500 | €13,936 | +€10,436 | +298.2% |
| Cash at bank and in hand | 54/58 | €28,970 | €13,992 | -€14,978 | -51.7% |
| Deferred charges and accrued income | 490/1 | €2,204 | - | -€2,204 | |
| Total equity and liabilities | 10/49 | €302,581 | €298,165 | -€4,416 | -1.5% |
| Equity | 10/15 | €150,874 | €157,395 | +€6,521 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €107,485 | €114,006 | +€6,521 | +6.1% |
| Distributable reserves | 133 | €107,485 | €114,006 | +€6,521 | +6.1% |
| Amounts payable | 17/49 | €151,707 | €140,770 | -€10,937 | -7.2% |
| Amounts payable after more than one year | 17 | €30,100 | €23,871 | -€6,229 | -20.7% |
| Financial debts | 170/4 | €30,100 | €23,871 | -€6,229 | -20.7% |
| Amounts payable within one year | 42/48 | €113,333 | €105,621 | -€7,712 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €6,229 | €6,229 | = | 0.0% |
| Financial debts | 43 | €123 | €123 | = | 0.0% |
| Credit institutions | 430/8 | €123 | €123 | = | 0.0% |
| Trade debts | 44 | €62 | - | -€62 | |
| Suppliers | 440/4 | €62 | - | -€62 | |
| Taxes, remuneration and social security | 45 | €9,596 | €5,372 | -€4,224 | -44.0% |
| Taxes | 450/3 | €9,596 | €5,372 | -€4,224 | -44.0% |
| Other amounts payable | 47/48 | €97,323 | €93,897 | -€3,426 | -3.5% |
| Accrued charges and deferred income | 492/3 | €8,274 | €11,278 | +€3,004 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,324 | €15,513 | +€1,189 | +8.3% |
| Other operating charges | 640/8 | €8,302 | €9,106 | +€804 | +9.7% |
| Gross operating margin | 9900 | €50,177 | €51,913 | +€1,736 | +3.5% |
| Operating profit (loss) | 9901 | €27,551 | €27,294 | -€257 | -0.9% |
| Financial charges | 65/66B | €7,917 | €6,429 | -€1,488 | -18.8% |
| Recurring financial charges | 65 | €7,917 | €6,429 | -€1,488 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €19,634 | €20,865 | +€1,231 | +6.3% |
| Income taxes | 67/77 | €5,335 | €4,687 | -€648 | -12.1% |
| Profit (loss) for the period | 9904 | €14,299 | €16,178 | +€1,879 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,299 | €16,178 | +€1,879 | +13.1% |
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 10 October 2026 via checked.be.