BARIAS: 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.
What changed
BARIAS
NACE 82.920, Office administrative, office support and other business support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €347,744+€867,824
Equity
€12.4m
2024 · €11.9m+€526,606
Cash
€752,611
2024 · €88,069+€664,542
Balance sheet total
€18.6m
2024 · €19.1m-€505,463
Largest movements
Assets
- Tangible fixed assets -€849,664
down €849,664 (-11.9%), from €7.2m to €6.3m
- Cash +€664,542
up €664,542 (+755%), from €88,069 to €752,611
mainly Depreciation (+€1.4m) and Net result for the year (+€1.2m)
- Receivables within one year -€321,894
down €321,894 (-2.7%), from €11.8m to €11.5m
of which Other amounts receivable: -€1.2m
Equity and liabilities
- Trade debts -€746,952
down €746,952 (-35.4%), from €2.1m to €1.4m
- Debts after one year -€684,631
down €684,631 (-19.8%), from €3.5m to €2.8m
- Reserves +€615,567
up €615,567 (+5.4%), from €11.5m to €12.1m
of which Distributable reserves: +€615,567
- Other debts +€316,089
up €316,089 (+105%), from €299,654 to €615,743
Income statement
- Gross operating margin +€1.6m
up €1.6m (+49.7%), from €3.3m to €5.0m
- Staff costs +€308,609
up €308,609 (+17.5%), from €1.8m to €2.1m
- Financial income -€237,659
down €237,659 (-52.2%), from €455,601 to €217,942
- Taxes +€189,687
up €189,687 (+4,084%), from €4,644 to €194,331
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.
Result 2024
€347,744
Gross operating margin
+€1.6m
Staff costs
-€308,609
Depreciation
-€46,477
Other operating charges
+€22,909
Other operating items
-€63,461
Financial income
-€237,659
Financial charges
+€44,778
Taxes
-€189,687
Result 2025
€1.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.6m
Investment
-€545,249
Financing
-€1.4m
Cash 2024
€88,069
From operations (derived)
+€2.6m
Net result for the year
+€1.2m
Depreciation
+€1.4m
Stocks and contracts
+€5,302
Receivables within one year
+€321,894
Deferred charges and accrued income
-€616
Trade debts
-€746,952
Tax, wage and social debts
+€142,460
Other debts
+€316,089
Accrued charges and deferred income
+€5,343
Investment (derived)
-€545,249
Investment in fixed assets (net)
-€545,249
Financing
-€1.4m
Debts after one year
-€684,631
Current portion of long-term debt
+€85,621
Short-term financial debts
-€150,000
Contributions, distributions and other
-€688,961
Cash 2025
€752,611
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,109,057 | €18,603,593 | -€505,463 | -2.6% |
| Fixed assets | 21/28 | €7,166,935 | €6,323,508 | -€843,426 | -11.8% |
| Intangible fixed assets | 21 | €1,823 | €8,062 | +€6,238 | +342% |
| Tangible fixed assets | 22/27 | €7,158,111 | €6,308,447 | -€849,664 | -11.9% |
| Land and buildings | 22 | €2,240,091 | €1,999,417 | -€240,673 | -10.7% |
| Plant, machinery and equipment | 23 | €2,700,630 | €2,464,069 | -€236,561 | -8.8% |
| Furniture and vehicles | 24 | €85,164 | €73,067 | -€12,097 | -14.2% |
| Leasing and similar rights | 25 | €2,078,999 | €1,734,128 | -€344,871 | -16.6% |
| Other tangible fixed assets | 26 | €53,227 | €37,765 | -€15,462 | -29.0% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €11,942,122 | €12,280,085 | +€337,963 | +2.8% |
| Stocks and contracts in progress | 3 | €11,852 | €6,550 | -€5,302 | -44.7% |
| Stocks | 30/36 | €11,852 | €6,550 | -€5,302 | -44.7% |
| Amounts receivable within one year | 40/41 | €11,792,862 | €11,470,969 | -€321,894 | -2.7% |
| Trade receivables | 40 | €1,442,910 | €2,335,852 | +€892,941 | +61.9% |
| Other amounts receivable | 41 | €10,349,952 | €9,135,117 | -€1.2m | -11.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €88,069 | €752,611 | +€664,542 | +755% |
| Deferred charges and accrued income | 490/1 | €49,339 | €49,955 | +€616 | +1.2% |
| Total equity and liabilities | 10/49 | €19,109,057 | €18,603,593 | -€505,463 | -2.6% |
| Equity | 10/15 | €11,898,329 | €12,424,936 | +€526,606 | +4.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €11,454,785 | €12,070,352 | +€615,567 | +5.4% |
| Tax-exempt reserves | 132 | €8,122,074 | €8,122,074 | = | 0.0% |
| Distributable reserves | 133 | €3,332,711 | €3,948,278 | +€615,567 | +18.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €424,794 | €335,834 | -€88,961 | -20.9% |
| Amounts payable | 17/49 | €7,210,727 | €6,178,657 | -€1.0m | -14.3% |
| Amounts payable after more than one year | 17 | €3,458,606 | €2,773,975 | -€684,631 | -19.8% |
| Financial debts | 170/4 | €3,458,606 | €2,773,975 | -€684,631 | -19.8% |
| Amounts payable within one year | 42/48 | €3,673,214 | €3,320,433 | -€352,782 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €795,093 | €880,715 | +€85,621 | +10.8% |
| Financial debts | 43 | €150,000 | €0 | -€150,000 | -100% |
| Credit institutions | 430/8 | €150,000 | €0 | -€150,000 | -100% |
| Trade debts | 44 | €2,112,514 | €1,365,562 | -€746,952 | -35.4% |
| Suppliers | 440/4 | €2,112,514 | €1,365,562 | -€746,952 | -35.4% |
| Taxes, remuneration and social security | 45 | €315,953 | €458,413 | +€142,460 | +45.1% |
| Taxes | 450/3 | €7,990 | €179,191 | +€171,201 | +2,143% |
| Remuneration and social security | 454/9 | €307,963 | €279,222 | -€28,742 | -9.3% |
| Other amounts payable | 47/48 | €299,654 | €615,743 | +€316,089 | +105% |
| Accrued charges and deferred income | 492/3 | €78,906 | €84,249 | +€5,343 | +6.8% |
| Non-recurring operating income | 76A | €4,850 | €1,500 | -€3,350 | -69.1% |
| Remuneration, social security and pensions | 62 | €1,761,778 | €2,070,387 | +€308,609 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342,198 | €1,388,676 | +€46,477 | +3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €41,292 | €18,383 | -€22,909 | -55.5% |
| Non-recurring operating charges | 66A | €0 | €63,461 | +€63,461 | |
| Gross operating margin | 9900 | €3,310,679 | €4,956,708 | +€1.6m | +49.7% |
| Operating profit (loss) | 9901 | €165,411 | €1,415,802 | +€1.3m | +756% |
| Financial income | 75/76B | €455,601 | €217,942 | -€237,659 | -52.2% |
| Recurring financial income | 75 | €455,601 | €217,942 | -€237,659 | -52.2% |
| Financial charges | 65/66B | €268,623 | €223,845 | -€44,778 | -16.7% |
| Recurring financial charges | 65 | €268,623 | €223,845 | -€44,778 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €352,388 | €1,409,899 | +€1.1m | +300% |
| Income taxes | 67/77 | €4,644 | €194,331 | +€189,687 | +4,084% |
| Profit (loss) for the period | 9904 | €347,744 | €1,215,567 | +€867,824 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €347,744 | €1,215,567 | +€867,824 | +250% |
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 17 October 2026 via checked.be.