BARIMBEN: 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.
BARIMBEN
Largest movements
- Tangible fixed assets -€26,029
down €26,029 (-3.8%), from €676,473 to €650,443
of which Land and buildings: -€27,973
- Debts after one year -€25,162
down €25,162 (-21.3%), from €118,367 to €93,205
- Reserves +€11,950
up €11,950 (+18.6%), from €64,098 to €76,048
- Other debts -€10,604
down €10,604 (-2.3%), from €452,450 to €441,846
- Gross operating margin +€12,001
up €12,001 (+27.1%), from €44,211 to €56,213
- Taxes +€4,181
up €4,181 (+245.9%), from €1,700 to €5,881
- Depreciation +€566
up €566 (+2.0%), from €28,172 to €28,737
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 | €682,873 | €662,443 | -€20,430 | -3.0% |
| Fixed assets | 21/28 | €676,473 | €650,443 | -€26,029 | -3.8% |
| Tangible fixed assets | 22/27 | €676,473 | €650,443 | -€26,029 | -3.8% |
| Land and buildings | 22 | €673,420 | €645,447 | -€27,973 | -4.2% |
| Plant, machinery and equipment | 23 | €3,053 | €2,355 | -€698 | -22.9% |
| Furniture and vehicles | 24 | - | €2,641 | +€2,641 | |
| Current assets | 29/58 | €6,400 | €11,999 | +€5,599 | +87.5% |
| Amounts receivable within one year | 40/41 | - | €61 | +€61 | |
| Trade receivables | 40 | - | €61 | +€61 | |
| Cash at bank and in hand | 54/58 | €6,400 | €11,938 | +€5,538 | +86.5% |
| Total equity and liabilities | 10/49 | €682,873 | €662,443 | -€20,430 | -3.0% |
| Equity | 10/15 | €82,698 | €94,648 | +€11,950 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,098 | €76,048 | +€11,950 | +18.6% |
| Distributable reserves | 133 | €64,098 | €76,048 | +€11,950 | +18.6% |
| Amounts payable | 17/49 | €600,174 | €567,794 | -€32,380 | -5.4% |
| Amounts payable after more than one year | 17 | €118,367 | €93,205 | -€25,162 | -21.3% |
| Financial debts | 170/4 | €118,367 | €93,205 | -€25,162 | -21.3% |
| Amounts payable within one year | 42/48 | €481,807 | €474,589 | -€7,218 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €26,955 | €25,162 | -€1,793 | -6.7% |
| Trade debts | 44 | €703 | - | -€703 | |
| Suppliers | 440/4 | €703 | - | -€703 | |
| Taxes, remuneration and social security | 45 | €1,700 | €7,581 | +€5,881 | +345.9% |
| Taxes | 450/3 | €1,700 | €7,581 | +€5,881 | +345.9% |
| Other amounts payable | 47/48 | €452,450 | €441,846 | -€10,604 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,172 | €28,737 | +€566 | +2.0% |
| Other operating charges | 640/8 | €4,546 | €4,689 | +€143 | +3.1% |
| Gross operating margin | 9900 | €44,211 | €56,213 | +€12,001 | +27.1% |
| Operating profit (loss) | 9901 | €11,493 | €22,786 | +€11,293 | +98.3% |
| Financial income | 75/76B | €1 | €0 | -€0 | -72.2% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -72.2% |
| Financial charges | 65/66B | €5,462 | €4,955 | -€506 | -9.3% |
| Recurring financial charges | 65 | €5,462 | €4,955 | -€506 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €6,032 | €17,831 | +€11,799 | +195.6% |
| Income taxes | 67/77 | €1,700 | €5,881 | +€4,181 | +245.9% |
| Profit (loss) for the period | 9904 | €4,332 | €11,950 | +€7,618 | +175.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,332 | €11,950 | +€7,618 | +175.8% |
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 30 September 2026 via checked.be.