BARIBAL: 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.
BARIBAL
Largest movements
- Cash +€12,045
up €12,045 (+659%), from €1,828 to €13,873
mainly Net result for the year (+€7,570) and Tax, wage and social debts (+€4,487)
- Deferred charges and accrued income -€942
down €942 (-78.3%), from €1,203 to €261
- Tangible fixed assets -€576
down €576 (-47.5%), from €1,211 to €635
- Profit (loss) carried forward +€7,570
up €7,570 (+73.8%), from -€10,252 to -€2,682
- Tax, wage and social debts +€4,487
up €4,487 (+180%), from €2,486 to €6,973
- Other debts -€1,549
down €1,549 (-100%), from €1,549 to €0
- Gross operating margin +€6,697
up €6,697 (+93.0%), from €7,200 to €13,896
- Taxes +€3,269
up €3,269 (+441%), from €742 to €4,012
- Financial charges -€891
down €891 (-92.6%), from €963 to €72
- Other operating charges +€295
up €295 (+21.5%), from €1,372 to €1,667
- Depreciation -€199
down €199 (-25.7%), from €775 to €576
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 | €4,241 | €14,769 | +€10,528 | +248% |
| Fixed assets | 21/28 | €1,211 | €635 | -€576 | -47.5% |
| Tangible fixed assets | 22/27 | €1,211 | €635 | -€576 | -47.5% |
| Furniture and vehicles | 24 | €1,211 | €635 | -€576 | -47.5% |
| Current assets | 29/58 | €3,031 | €14,134 | +€11,103 | +366% |
| Cash at bank and in hand | 54/58 | €1,828 | €13,873 | +€12,045 | +659% |
| Deferred charges and accrued income | 490/1 | €1,203 | €261 | -€942 | -78.3% |
| Total equity and liabilities | 10/49 | €4,241 | €14,769 | +€10,528 | +248% |
| Equity | 10/15 | -€252 | €7,318 | +€7,570 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,252 | -€2,682 | +€7,570 | +73.8% |
| Amounts payable | 17/49 | €4,493 | €7,451 | +€2,957 | +65.8% |
| Amounts payable within one year | 42/48 | €4,493 | €7,451 | +€2,957 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €458 | €478 | +€19 | +4.2% |
| Suppliers | 440/4 | €458 | €478 | +€19 | +4.2% |
| Taxes, remuneration and social security | 45 | €2,486 | €6,973 | +€4,487 | +180% |
| Taxes | 450/3 | €2,486 | €6,973 | +€4,487 | +180% |
| Other amounts payable | 47/48 | €1,549 | €0 | -€1,549 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €775 | €576 | -€199 | -25.7% |
| Other operating charges | 640/8 | €1,372 | €1,667 | +€295 | +21.5% |
| Gross operating margin | 9900 | €7,200 | €13,896 | +€6,697 | +93.0% |
| Operating profit (loss) | 9901 | €5,052 | €11,653 | +€6,601 | +131% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €963 | €72 | -€891 | -92.6% |
| Recurring financial charges | 65 | €963 | €72 | -€891 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €4,089 | €11,582 | +€7,492 | +183% |
| Income taxes | 67/77 | €742 | €4,012 | +€3,269 | +441% |
| Profit (loss) for the period | 9904 | €3,347 | €7,570 | +€4,223 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €3,347 | €7,570 | +€4,223 | +126% |
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 14 October 2026 via checked.be.