Barijs: 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.
Barijs
Largest movements
- Cash -€19,793
down €19,793 (-30.3%), from €65,325 to €45,532
mainly Investment in fixed assets (net) (-€49,936) and Receivables within one year (-€14,846)
- Tangible fixed assets +€17,694
up €17,694 (+13.5%), from €131,267 to €148,961
of which Furniture and vehicles: +€32,157
- Receivables within one year +€14,846
up €14,846 (+685.8%), from €2,165 to €17,011
of which Other amounts receivable: +€11,236
- Reserves +€14,356
up €14,356 (+33.5%), from €42,827 to €57,183
- Trade debts +€12,509
up €12,509 (+305.5%), from €4,095 to €16,604
- Tax, wage and social debts -€9,978
down €9,978 (-53.1%), from €18,786 to €8,808
of which Taxes: -€12,761
- Debts after one year -€9,235
down €9,235 (-7.0%), from €132,362 to €123,127
of which Financial debts: -€9,235
- Current portion of long-term debt +€7,430
up €7,430 (+150.3%), from €4,943 to €12,373
- Gross operating margin -€15,456
down €15,456 (-16.3%), from €94,584 to €79,128
- Taxes -€8,964
down €8,964 (-78.6%), from €11,403 to €2,440
- Depreciation +€7,938
up €7,938 (+32.7%), from €24,304 to €32,242
- Staff costs -€1,051
down €1,051 (-3.9%), from €27,291 to €26,240
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 | €210,130 | €225,057 | +€14,927 | +7.1% |
| Fixed assets | 21/28 | €131,267 | €148,961 | +€17,694 | +13.5% |
| Tangible fixed assets | 22/27 | €131,267 | €148,961 | +€17,694 | +13.5% |
| Land and buildings | 22 | €55,253 | €46,268 | -€8,984 | -16.3% |
| Plant, machinery and equipment | 23 | €47,128 | €41,650 | -€5,478 | -11.6% |
| Furniture and vehicles | 24 | €28,886 | €61,043 | +€32,157 | +111.3% |
| Current assets | 29/58 | €78,863 | €76,097 | -€2,767 | -3.5% |
| Stocks and contracts in progress | 3 | €10,597 | €12,325 | +€1,729 | +16.3% |
| Stocks | 30/36 | €10,597 | €12,325 | +€1,729 | +16.3% |
| Amounts receivable within one year | 40/41 | €2,165 | €17,011 | +€14,846 | +685.8% |
| Trade receivables | 40 | €1,050 | €4,660 | +€3,610 | +343.6% |
| Other amounts receivable | 41 | €1,114 | €12,350 | +€11,236 | +1008.3% |
| Cash at bank and in hand | 54/58 | €65,325 | €45,532 | -€19,793 | -30.3% |
| Deferred charges and accrued income | 490/1 | €777 | €1,229 | +€452 | +58.2% |
| Total equity and liabilities | 10/49 | €210,130 | €225,057 | +€14,927 | +7.1% |
| Equity | 10/15 | €47,827 | €62,183 | +€14,356 | +30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,827 | €57,183 | +€14,356 | +33.5% |
| Distributable reserves | 133 | €42,827 | €57,183 | +€14,356 | +33.5% |
| Amounts payable | 17/49 | €162,303 | €162,875 | +€571 | +0.4% |
| Amounts payable after more than one year | 17 | €132,362 | €123,127 | -€9,235 | -7.0% |
| Financial debts | 170/4 | €132,362 | €123,127 | -€9,235 | -7.0% |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €29,941 | €39,649 | +€9,708 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €4,943 | €12,373 | +€7,430 | +150.3% |
| Trade debts | 44 | €4,095 | €16,604 | +€12,509 | +305.5% |
| Suppliers | 440/4 | €4,095 | €16,604 | +€12,509 | +305.5% |
| Taxes, remuneration and social security | 45 | €18,786 | €8,808 | -€9,978 | -53.1% |
| Taxes | 450/3 | €12,761 | €0 | -€12,761 | -100.0% |
| Remuneration and social security | 454/9 | €6,025 | €8,808 | +€2,783 | +46.2% |
| Other amounts payable | 47/48 | €2,118 | €1,863 | -€254 | -12.0% |
| Accrued charges and deferred income | 492/3 | - | €99 | +€99 | |
| Remuneration, social security and pensions | 62 | €27,291 | €26,240 | -€1,051 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,304 | €32,242 | +€7,938 | +32.7% |
| Other operating charges | 640/8 | €1,728 | €1,551 | -€177 | -10.3% |
| Gross operating margin | 9900 | €94,584 | €79,128 | -€15,456 | -16.3% |
| Operating profit (loss) | 9901 | €41,261 | €19,096 | -€22,165 | -53.7% |
| Financial income | 75/76B | €16 | €0 | -€16 | -98.3% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -98.3% |
| Financial charges | 65/66B | €1,665 | €2,301 | +€635 | +38.1% |
| Recurring financial charges | 65 | €1,665 | €2,301 | +€635 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €39,612 | €16,795 | -€22,816 | -57.6% |
| Income taxes | 67/77 | €11,403 | €2,440 | -€8,964 | -78.6% |
| Profit (loss) for the period | 9904 | €28,208 | €14,356 | -€13,853 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,208 | €14,356 | -€13,853 | -49.1% |
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 5 October 2026 via checked.be.