BARINA: 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.
BARINA
Largest movements
- Cash -€111,688
down €111,688 (-80.9%), from €138,055 to €26,367
mainly Receivables after one year (-€84,375) and Net result for the year (-€68,001)
- Receivables after one year +€84,375
up €84,375 (+469%), from €18,000 to €102,375
- Receivables within one year -€61,686
down €61,686 (-78.2%), from €78,899 to €17,213
of which Trade receivables: -€71,960
- Tangible fixed assets -€9,095
down €9,095 (-2.6%), from €352,635 to €343,540
- Profit (loss) carried forward -€63,057
down €63,057 (-332%), from -€19,000 to -€82,057
- Trade debts -€20,587
down €20,587 (-32.8%), from €62,790 to €42,203
- Tax, wage and social debts -€11,401
down €11,401 (-99.6%), from €11,443 to €42
- Other debts +€10,893
up €10,893 (+45.7%), from €23,843 to €34,736
- Debts after one year -€6,750
down €6,750 (-2.4%), from €281,625 to €274,875
of which Financial debts: -€6,750
- Gross operating margin -€142,916
down €142,916, from €89,994 to -€52,922
- Taxes -€4,247
down €4,247 (-99.0%), from €4,289 to €42
- Financial charges -€1,469
down €1,469 (-18.5%), from €7,958 to €6,489
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 | €604,396 | €505,770 | -€98,626 | -16.3% |
| Fixed assets | 21/28 | €368,910 | €359,815 | -€9,095 | -2.5% |
| Tangible fixed assets | 22/27 | €352,635 | €343,540 | -€9,095 | -2.6% |
| Land and buildings | 22 | €352,635 | €343,540 | -€9,095 | -2.6% |
| Financial fixed assets | 28 | €16,275 | €16,275 | = | 0.0% |
| Current assets | 29/58 | €235,486 | €145,955 | -€89,531 | -38.0% |
| Amounts receivable after more than one year | 29 | €18,000 | €102,375 | +€84,375 | +469% |
| Other amounts receivable | 291 | €18,000 | €102,375 | +€84,375 | +469% |
| Amounts receivable within one year | 40/41 | €78,899 | €17,213 | -€61,686 | -78.2% |
| Trade receivables | 40 | €76,502 | €4,542 | -€71,960 | -94.1% |
| Other amounts receivable | 41 | €2,397 | €12,671 | +€10,274 | +429% |
| Cash at bank and in hand | 54/58 | €138,055 | €26,367 | -€111,688 | -80.9% |
| Deferred charges and accrued income | 490/1 | €532 | - | -€532 | |
| Total equity and liabilities | 10/49 | €604,396 | €505,770 | -€98,626 | -16.3% |
| Equity | 10/15 | €146,799 | €78,798 | -€68,001 | -46.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,199 | €142,255 | -€4,944 | -3.4% |
| Tax-exempt reserves | 132 | €133,160 | €128,216 | -€4,944 | -3.7% |
| Distributable reserves | 133 | €14,039 | €14,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,000 | -€82,057 | -€63,057 | -332% |
| Provisions and deferred taxes | 16 | €70,443 | €68,366 | -€2,077 | -2.9% |
| Deferred taxes | 168 | €70,443 | €68,366 | -€2,077 | -2.9% |
| Amounts payable | 17/49 | €387,154 | €358,606 | -€28,548 | -7.4% |
| Amounts payable after more than one year | 17 | €281,625 | €274,875 | -€6,750 | -2.4% |
| Financial debts | 170/4 | €104,625 | €97,875 | -€6,750 | -6.5% |
| Other amounts payable | 178/9 | €177,000 | €177,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €105,529 | €83,731 | -€21,798 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €6,750 | €6,750 | = | 0.0% |
| Trade debts | 44 | €62,790 | €42,203 | -€20,587 | -32.8% |
| Suppliers | 440/4 | €62,790 | €42,203 | -€20,587 | -32.8% |
| Advances received on contracts in progress | 46 | €703 | - | -€703 | |
| Taxes, remuneration and social security | 45 | €11,443 | €42 | -€11,401 | -99.6% |
| Taxes | 450/3 | €11,443 | €42 | -€11,401 | -99.6% |
| Other amounts payable | 47/48 | €23,843 | €34,736 | +€10,893 | +45.7% |
| Non-recurring operating income | 76A | - | €15,204 | +€15,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,094 | €9,095 | +€1 | 0.0% |
| Other operating charges | 640/8 | €2,085 | €1,530 | -€555 | -26.6% |
| Non-recurring operating charges | 66A | €10,000 | - | -€10,000 | |
| Gross operating margin | 9900 | €89,994 | -€52,922 | -€142,916 | |
| Operating profit (loss) | 9901 | €68,815 | -€63,547 | -€132,362 | |
| Financial charges | 65/66B | €7,958 | €6,489 | -€1,469 | -18.5% |
| Recurring financial charges | 65 | €7,958 | €6,489 | -€1,469 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €60,857 | -€70,036 | -€130,893 | |
| Transfer from deferred taxes | 780 | €2,077 | €2,077 | = | 0.0% |
| Income taxes | 67/77 | €4,289 | €42 | -€4,247 | -99.0% |
| Profit (loss) for the period | 9904 | €58,645 | -€68,001 | -€126,646 | |
| Transfer from tax-exempt reserves | 789 | €4,944 | €4,944 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,589 | -€63,057 | -€126,646 |
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 16 October 2026 via checked.be.