BARIK: 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.
BARIK
Largest movements
- Stocks and contracts +€9,961
up €9,961 (+6.7%), from €147,712 to €157,672
- Tangible fixed assets -€7,745
down €7,745 (-10.6%), from €73,062 to €65,317
of which Land and buildings: -€5,578
- Receivables within one year -€6,407
down €6,407 (-10.1%), from €63,627 to €57,220
- Trade debts -€19,404
down €19,404 (-26.8%), from €72,507 to €53,104
- Profit (loss) carried forward +€18,500
up €18,500 (+11.6%), from -€158,875 to -€140,376
- Short-term financial debts -€9,033
down €9,033 (-33.1%), from €27,288 to €18,255
of which Credit institutions: -€27,288
- Debts after one year -€6,661
no longer reported in 2025 (was €6,661)
- Other debts +€6,509
up €6,509 (+15.6%), from €41,696 to €48,205
- Gross operating margin -€43,542
down €43,542 (-23.9%), from €182,184 to €138,641
- Other operating charges -€27,991
down €27,991 (-21.5%), from €130,331 to €102,340
- Taxes +€5,821
new in 2025: €5,821
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 | €295,091 | €288,891 | -€6,200 | -2.1% |
| Fixed assets | 21/28 | €73,744 | €65,679 | -€8,065 | -10.9% |
| Tangible fixed assets | 22/27 | €73,062 | €65,317 | -€7,745 | -10.6% |
| Land and buildings | 22 | €68,468 | €62,890 | -€5,578 | -8.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,594 | €2,427 | -€2,167 | -47.2% |
| Financial fixed assets | 28 | €682 | €362 | -€320 | -46.9% |
| Current assets | 29/58 | €221,348 | €223,212 | +€1,864 | +0.8% |
| Stocks and contracts in progress | 3 | €147,712 | €157,672 | +€9,961 | +6.7% |
| Stocks | 30/36 | €147,712 | €157,672 | +€9,961 | +6.7% |
| Amounts receivable within one year | 40/41 | €63,627 | €57,220 | -€6,407 | -10.1% |
| Trade receivables | 40 | €63,627 | €57,220 | -€6,407 | -10.1% |
| Current investments | 50/53 | €2,440 | €2,440 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,569 | €5,880 | -€1,689 | -22.3% |
| Total equity and liabilities | 10/49 | €295,091 | €288,891 | -€6,200 | -2.1% |
| Equity | 10/15 | €131,927 | €151,400 | +€19,473 | +14.8% |
| Contributions | 10/11 | €210,709 | €210,709 | = | 0.0% |
| Capital | 10 | €210,709 | €210,709 | = | 0.0% |
| Issued capital | 100 | €210,709 | €210,709 | = | 0.0% |
| Reserves | 13 | €80,093 | €81,067 | +€974 | +1.2% |
| Non-distributable reserves | 130/1 | €1,859 | €2,833 | +€974 | +52.4% |
| Legal reserve | 130 | €1,859 | €2,833 | +€974 | +52.4% |
| Distributable reserves | 133 | €78,234 | €78,234 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,875 | -€140,376 | +€18,500 | +11.6% |
| Amounts payable | 17/49 | €163,164 | €137,491 | -€25,674 | -15.7% |
| Amounts payable after more than one year | 17 | €6,661 | - | -€6,661 | |
| Financial debts | 170/4 | €6,661 | - | -€6,661 | |
| Amounts payable within one year | 42/48 | €156,504 | €137,491 | -€19,013 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €8,676 | €6,661 | -€2,016 | -23.2% |
| Financial debts | 43 | €27,288 | €18,255 | -€9,033 | -33.1% |
| Credit institutions | 430/8 | €27,288 | - | -€27,288 | |
| Other loans | 439 | - | €18,255 | +€18,255 | |
| Trade debts | 44 | €72,507 | €53,104 | -€19,404 | -26.8% |
| Suppliers | 440/4 | €72,507 | €53,104 | -€19,404 | -26.8% |
| Taxes, remuneration and social security | 45 | €6,336 | €11,266 | +€4,930 | +77.8% |
| Taxes | 450/3 | €6,336 | €11,266 | +€4,930 | +77.8% |
| Other amounts payable | 47/48 | €41,696 | €48,205 | +€6,509 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,516 | €7,745 | +€229 | +3.0% |
| Other operating charges | 640/8 | €130,331 | €102,340 | -€27,991 | -21.5% |
| Gross operating margin | 9900 | €182,184 | €138,641 | -€43,542 | -23.9% |
| Operating profit (loss) | 9901 | €44,336 | €28,556 | -€15,780 | -35.6% |
| Financial income | 75/76B | €9 | €500 | +€491 | +5499.1% |
| Recurring financial income | 75 | €9 | €500 | +€491 | +5499.1% |
| Financial charges | 65/66B | €3,040 | €3,762 | +€721 | +23.7% |
| Recurring financial charges | 65 | €3,040 | €3,762 | +€721 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €41,305 | €25,295 | -€16,010 | -38.8% |
| Income taxes | 67/77 | - | €5,821 | +€5,821 | |
| Profit (loss) for the period | 9904 | €41,305 | €19,473 | -€21,831 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,305 | €19,473 | -€21,831 | -52.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.