BARINCO: 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.
BARINCO
Largest movements
- Cash -€99,894
down €99,894 (-84.5%), from €118,277 to €18,383
mainly Debts after one year (-€307,361) and Net result for the year (-€206,062)
- Receivables within one year -€66,488
down €66,488 (-11.2%), from €594,978 to €528,490
of which Trade receivables: -€51,061
- Tangible fixed assets -€56,392
down €56,392 (-16.9%), from €334,497 to €278,105
of which Land and buildings: -€57,229
- Other debts +€462,306
up €462,306 (+623%), from €74,218 to €536,524
- Debts after one year -€307,361
down €307,361 (-51.5%), from €596,717 to €289,356
- Reserves -€115,619
down €115,619 (-55.4%), from €208,818 to €93,199
of which Distributable reserves: -€113,160
- Current portion of long-term debt -€96,646
down €96,646 (-47.4%), from €204,007 to €107,361
- Profit (loss) carried forward -€90,443
down €90,443 (-88.1%), from -€102,615 to -€193,058
- Gross operating margin -€91,191
down €91,191, from €21,088 to -€70,103
- Financial income -€14,960
down €14,960 (-67.1%), from €22,301 to €7,340
- Financial charges -€4,857
down €4,857 (-21.3%), from €22,796 to €17,939
- Depreciation +€2,980
up €2,980 (+2.5%), from €121,547 to €124,527
- Other operating charges -€2,383
down €2,383 (-37.4%), from €6,378 to €3,995
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 | €1,104,037 | €878,017 | -€226,021 | -20.5% |
| Fixed assets | 21/28 | €334,497 | €278,105 | -€56,392 | -16.9% |
| Tangible fixed assets | 22/27 | €334,497 | €278,105 | -€56,392 | -16.9% |
| Land and buildings | 22 | €329,945 | €272,716 | -€57,229 | -17.3% |
| Furniture and vehicles | 24 | €4,552 | €5,390 | +€837 | +18.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €769,540 | €599,911 | -€169,629 | -22.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €594,978 | €528,490 | -€66,488 | -11.2% |
| Trade receivables | 40 | €52,186 | €1,125 | -€51,061 | -97.8% |
| Other amounts receivable | 41 | €542,792 | €527,365 | -€15,427 | -2.8% |
| Cash at bank and in hand | 54/58 | €118,277 | €18,383 | -€99,894 | -84.5% |
| Deferred charges and accrued income | 490/1 | €6,285 | €3,039 | -€3,246 | -51.7% |
| Total equity and liabilities | 10/49 | €1,104,037 | €878,017 | -€226,021 | -20.5% |
| Equity | 10/15 | €138,972 | -€74,174 | -€213,146 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €208,818 | €93,199 | -€115,619 | -55.4% |
| Tax-exempt reserves | 132 | €7,378 | €4,918 | -€2,459 | -33.3% |
| Distributable reserves | 133 | €201,441 | €88,281 | -€113,160 | -56.2% |
| Profit (loss) carried forward | 14 | -€102,615 | -€193,058 | -€90,443 | -88.1% |
| Investment grants | 15 | €14,169 | €7,084 | -€7,084 | -50.0% |
| Provisions and deferred taxes | 16 | €7,182 | €4,001 | -€3,181 | -44.3% |
| Deferred taxes | 168 | €7,182 | €4,001 | -€3,181 | -44.3% |
| Amounts payable | 17/49 | €957,884 | €948,190 | -€9,693 | -1.0% |
| Amounts payable after more than one year | 17 | €596,717 | €289,356 | -€307,361 | -51.5% |
| Financial debts | 170/4 | €596,717 | €289,356 | -€307,361 | -51.5% |
| Amounts payable within one year | 42/48 | €355,339 | €650,530 | +€295,191 | +83.1% |
| Current portion of amounts payable after more than one year | 42 | €204,007 | €107,361 | -€96,646 | -47.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €59,549 | €2,880 | -€56,668 | -95.2% |
| Suppliers | 440/4 | €59,549 | €2,880 | -€56,668 | -95.2% |
| Taxes, remuneration and social security | 45 | €17,566 | €3,765 | -€13,801 | -78.6% |
| Taxes | 450/3 | €17,566 | €3,765 | -€13,801 | -78.6% |
| Other amounts payable | 47/48 | €74,218 | €536,524 | +€462,306 | +623% |
| Accrued charges and deferred income | 492/3 | €5,827 | €8,304 | +€2,477 | +42.5% |
| Non-recurring operating income | 76A | €48,332 | - | -€48,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,547 | €124,527 | +€2,980 | +2.5% |
| Other operating charges | 640/8 | €6,378 | €3,995 | -€2,383 | -37.4% |
| Non-recurring operating charges | 66A | €1,001 | - | -€1,001 | |
| Gross operating margin | 9900 | €21,088 | -€70,103 | -€91,191 | |
| Operating profit (loss) | 9901 | -€107,838 | -€198,625 | -€90,787 | -84.2% |
| Financial income | 75/76B | €22,301 | €7,340 | -€14,960 | -67.1% |
| Recurring financial income | 75 | €22,301 | €7,340 | -€14,960 | -67.1% |
| Financial charges | 65/66B | €22,796 | €17,939 | -€4,857 | -21.3% |
| Recurring financial charges | 65 | €22,796 | €17,939 | -€4,857 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€108,334 | -€209,224 | -€100,889 | -93.1% |
| Transfer from deferred taxes | 780 | €3,181 | €3,181 | = | 0.0% |
| Income taxes | 67/77 | -€79 | €19 | +€98 | |
| Profit (loss) for the period | 9904 | -€105,074 | -€206,062 | -€100,987 | -96.1% |
| Transfer from tax-exempt reserves | 789 | €2,459 | €2,459 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,615 | -€203,603 | -€100,987 | -98.4% |
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 14 October 2026 via checked.be.