BARIMPORTS: 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.
BARIMPORTS
Largest movements
- Stocks and contracts +€20,281
up €20,281 (+567%), from €3,579 to €23,860
- Cash +€14,268
up €14,268 (+11.5%), from €124,408 to €138,676
mainly Trade debts (+€26,349) and Net result for the year (+€18,139)
- Tangible fixed assets -€5,448
down €5,448 (-24.9%), from €21,899 to €16,452
of which Furniture and vehicles: -€8,180
- Receivables within one year +€4,308
up €4,308 (+31.9%), from €13,516 to €17,824
of which Trade receivables: +€3,518
- Trade debts +€26,349
up €26,349 (+146%), from €18,032 to €44,381
- Reserves +€18,139
up €18,139 (+16.6%), from €109,479 to €127,618
- Debts after one year -€5,513
no longer reported in 2025 (was €5,513)
- Tax, wage and social debts -€2,903
down €2,903 (-79.4%), from €3,656 to €754
- Gross operating margin +€16,458
up €16,458 (+68.4%), from €24,059 to €40,517
- Taxes +€13,387
up €13,387, from -€834 to €12,553
- Depreciation -€6,233
down €6,233 (-41.0%), from €15,197 to €8,965
- Financial income +€866
up €866 (+2,517%), from €34 to €900
- Financial charges -€483
down €483 (-45.4%), from €1,064 to €581
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 | €163,402 | €196,811 | +€33,409 | +20.4% |
| Fixed assets | 21/28 | €21,899 | €16,452 | -€5,448 | -24.9% |
| Tangible fixed assets | 22/27 | €21,899 | €16,452 | -€5,448 | -24.9% |
| Plant, machinery and equipment | 23 | €3,313 | €6,046 | +€2,733 | +82.5% |
| Furniture and vehicles | 24 | €18,586 | €10,406 | -€8,180 | -44.0% |
| Current assets | 29/58 | €141,503 | €180,360 | +€38,857 | +27.5% |
| Stocks and contracts in progress | 3 | €3,579 | €23,860 | +€20,281 | +567% |
| Stocks | 30/36 | €3,579 | €23,860 | +€20,281 | +567% |
| Amounts receivable within one year | 40/41 | €13,516 | €17,824 | +€4,308 | +31.9% |
| Trade receivables | 40 | €12,741 | €16,259 | +€3,518 | +27.6% |
| Other amounts receivable | 41 | €775 | €1,565 | +€789 | +102% |
| Cash at bank and in hand | 54/58 | €124,408 | €138,676 | +€14,268 | +11.5% |
| Total equity and liabilities | 10/49 | €163,402 | €196,811 | +€33,409 | +20.4% |
| Equity | 10/15 | €115,779 | €133,918 | +€18,139 | +15.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €109,479 | €127,618 | +€18,139 | +16.6% |
| Distributable reserves | 133 | €109,479 | €127,618 | +€18,139 | +16.6% |
| Amounts payable | 17/49 | €47,623 | €62,893 | +€15,270 | +32.1% |
| Amounts payable after more than one year | 17 | €5,513 | - | -€5,513 | |
| Financial debts | 170/4 | €5,513 | - | -€5,513 | |
| Amounts payable within one year | 42/48 | €42,110 | €62,893 | +€20,783 | +49.4% |
| Current portion of amounts payable after more than one year | 42 | €6,455 | €5,513 | -€942 | -14.6% |
| Trade debts | 44 | €18,032 | €44,381 | +€26,349 | +146% |
| Suppliers | 440/4 | €18,032 | €44,381 | +€26,349 | +146% |
| Taxes, remuneration and social security | 45 | €3,656 | €754 | -€2,903 | -79.4% |
| Taxes | 450/3 | €3,656 | €754 | -€2,903 | -79.4% |
| Other amounts payable | 47/48 | €13,967 | €12,245 | -€1,722 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,197 | €8,965 | -€6,233 | -41.0% |
| Other operating charges | 640/8 | €1,056 | €1,180 | +€124 | +11.8% |
| Non-recurring operating charges | 66A | €1,895 | - | -€1,895 | |
| Gross operating margin | 9900 | €24,059 | €40,517 | +€16,458 | +68.4% |
| Operating profit (loss) | 9901 | €5,912 | €30,373 | +€24,461 | +414% |
| Financial income | 75/76B | €34 | €900 | +€866 | +2,517% |
| Recurring financial income | 75 | €34 | €900 | +€866 | +2,517% |
| Financial charges | 65/66B | €1,064 | €581 | -€483 | -45.4% |
| Recurring financial charges | 65 | €1,064 | €581 | -€483 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €4,883 | €30,692 | +€25,810 | +529% |
| Income taxes | 67/77 | -€834 | €12,553 | +€13,387 | |
| Profit (loss) for the period | 9904 | €5,716 | €18,139 | +€12,423 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €5,716 | €18,139 | +€12,423 | +217% |
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.