BARINMA: 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.
BARINMA
Largest movements
- Tangible fixed assets +€12,488
up €12,488 (+267%), from €4,671 to €17,158
of which Furniture and vehicles: +€9,097
- Cash -€3,273
down €3,273 (-24.5%), from €13,344 to €10,071
mainly Investment in fixed assets (net) (-€15,330) and Other debts (-€2,675)
- Intangible fixed assets -€1,800
down €1,800 (-12.9%), from €13,950 to €12,150
- Stocks and contracts -€1,756
down €1,756 (-26.7%), from €6,582 to €4,827
- Receivables within one year +€493
up €493 (+43.3%), from €1,140 to €1,633
of which Other amounts receivable: +€1,510
- Profit (loss) carried forward +€8,822
up €8,822 (+96.4%), from €9,150 to €17,972
- Other debts -€2,675
down €2,675 (-57.0%), from €4,689 to €2,014
- Trade debts -€884
down €884 (-10.6%), from €8,371 to €7,487
- Tax, wage and social debts +€670
up €670 (+8.3%), from €8,037 to €8,707
of which Taxes: +€998
- Gross operating margin +€18,162
up €18,162 (+45.1%), from €40,293 to €58,456
- Staff costs +€11,099
up €11,099 (+45.3%), from €24,476 to €35,575
- Other operating charges +€3,732
up €3,732 (+318%), from €1,173 to €4,905
- Depreciation +€1,263
up €1,263 (+35.1%), from €3,598 to €4,861
- Taxes +€1,070
up €1,070 (+47.2%), from €2,266 to €3,336
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 | €40,248 | €46,181 | +€5,933 | +14.7% |
| Formation expenses | 20 | €219 | - | -€219 | |
| Fixed assets | 21/28 | €18,963 | €29,651 | +€10,688 | +56.4% |
| Intangible fixed assets | 21 | €13,950 | €12,150 | -€1,800 | -12.9% |
| Tangible fixed assets | 22/27 | €4,671 | €17,158 | +€12,488 | +267% |
| Plant, machinery and equipment | 23 | - | €1,330 | +€1,330 | |
| Furniture and vehicles | 24 | €4,671 | €13,768 | +€9,097 | +195% |
| Other tangible fixed assets | 26 | - | €2,061 | +€2,061 | |
| Financial fixed assets | 28 | €342 | €342 | = | 0.0% |
| Current assets | 29/58 | €21,066 | €16,530 | -€4,536 | -21.5% |
| Stocks and contracts in progress | 3 | €6,582 | €4,827 | -€1,756 | -26.7% |
| Stocks | 30/36 | €6,582 | €4,827 | -€1,756 | -26.7% |
| Amounts receivable within one year | 40/41 | €1,140 | €1,633 | +€493 | +43.3% |
| Trade receivables | 40 | €1,140 | €123 | -€1,017 | -89.2% |
| Other amounts receivable | 41 | - | €1,510 | +€1,510 | |
| Cash at bank and in hand | 54/58 | €13,344 | €10,071 | -€3,273 | -24.5% |
| Total equity and liabilities | 10/49 | €40,248 | €46,181 | +€5,933 | +14.7% |
| Equity | 10/15 | €19,150 | €27,972 | +€8,822 | +46.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,150 | €17,972 | +€8,822 | +96.4% |
| Amounts payable | 17/49 | €21,098 | €18,209 | -€2,889 | -13.7% |
| Amounts payable within one year | 42/48 | €21,098 | €18,209 | -€2,889 | -13.7% |
| Trade debts | 44 | €8,371 | €7,487 | -€884 | -10.6% |
| Suppliers | 440/4 | €8,371 | €7,487 | -€884 | -10.6% |
| Taxes, remuneration and social security | 45 | €8,037 | €8,707 | +€670 | +8.3% |
| Taxes | 450/3 | €5,031 | €6,029 | +€998 | +19.8% |
| Remuneration and social security | 454/9 | €3,007 | €2,678 | -€328 | -10.9% |
| Other amounts payable | 47/48 | €4,689 | €2,014 | -€2,675 | -57.0% |
| Remuneration, social security and pensions | 62 | €24,476 | €35,575 | +€11,099 | +45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,598 | €4,861 | +€1,263 | +35.1% |
| Other operating charges | 640/8 | €1,173 | €4,905 | +€3,732 | +318% |
| Gross operating margin | 9900 | €40,293 | €58,456 | +€18,162 | +45.1% |
| Operating profit (loss) | 9901 | €11,047 | €13,116 | +€2,069 | +18.7% |
| Financial charges | 65/66B | €1,595 | €957 | -€638 | -40.0% |
| Recurring financial charges | 65 | €1,595 | €957 | -€638 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €9,451 | €12,158 | +€2,707 | +28.6% |
| Income taxes | 67/77 | €2,266 | €3,336 | +€1,070 | +47.2% |
| Profit (loss) for the period | 9904 | €7,185 | €8,822 | +€1,637 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,185 | €8,822 | +€1,637 | +22.8% |
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 20 October 2026 via checked.be.