BARIPHI: 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.
BARIPHI
Largest movements
- Tangible fixed assets -€48,897
down €48,897 (-16.7%), from €292,332 to €243,435
of which Furniture and vehicles: -€25,560
- Stocks and contracts -€34,790
down €34,790 (-8.8%), from €396,189 to €361,399
- Receivables within one year -€9,405
down €9,405 (-55.2%), from €17,042 to €7,637
of which Other amounts receivable: -€4,921
- Cash -€8,901
down €8,901 (-61.8%), from €14,410 to €5,509
mainly Net result for the year (-€90,648) and Debts after one year (-€77,740)
- Deferred charges and accrued income -€8,492
down €8,492 (-82.6%), from €10,281 to €1,789
- Profit (loss) carried forward -€90,648
down €90,648 (-56.8%), from -€159,503 to -€250,150
- Debts after one year -€77,740
down €77,740 (-12.5%), from €623,991 to €546,251
- Other debts +€59,008
up €59,008 (+26.2%), from €225,496 to €284,504
- Trade debts -€13,602
down €13,602 (-56.3%), from €24,147 to €10,546
- Gross operating margin -€34,982
down €34,982 (-83.5%), from €41,873 to €6,891
- Depreciation -€21,351
down €21,351 (-33.9%), from €62,899 to €41,548
- Staff costs +€2,479
up €2,479 (+4.8%), from €51,721 to €54,200
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 | €740,509 | €622,580 | -€117,929 | -15.9% |
| Fixed assets | 21/28 | €302,586 | €246,245 | -€56,341 | -18.6% |
| Intangible fixed assets | 21 | €10,255 | €2,810 | -€7,444 | -72.6% |
| Tangible fixed assets | 22/27 | €292,332 | €243,435 | -€48,897 | -16.7% |
| Land and buildings | 22 | €200,908 | €178,857 | -€22,051 | -11.0% |
| Plant, machinery and equipment | 23 | €17,089 | €15,804 | -€1,285 | -7.5% |
| Furniture and vehicles | 24 | €74,334 | €48,774 | -€25,560 | -34.4% |
| Current assets | 29/58 | €437,922 | €376,335 | -€61,588 | -14.1% |
| Stocks and contracts in progress | 3 | €396,189 | €361,399 | -€34,790 | -8.8% |
| Stocks | 30/36 | €396,189 | €361,399 | -€34,790 | -8.8% |
| Amounts receivable within one year | 40/41 | €17,042 | €7,637 | -€9,405 | -55.2% |
| Trade receivables | 40 | €12,030 | €7,546 | -€4,484 | -37.3% |
| Other amounts receivable | 41 | €5,013 | €91 | -€4,921 | -98.2% |
| Cash at bank and in hand | 54/58 | €14,410 | €5,509 | -€8,901 | -61.8% |
| Deferred charges and accrued income | 490/1 | €10,281 | €1,789 | -€8,492 | -82.6% |
| Total equity and liabilities | 10/49 | €740,509 | €622,580 | -€117,929 | -15.9% |
| Equity | 10/15 | -€139,503 | -€230,150 | -€90,648 | -65.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,503 | -€250,150 | -€90,648 | -56.8% |
| Amounts payable | 17/49 | €880,011 | €852,730 | -€27,281 | -3.1% |
| Amounts payable after more than one year | 17 | €623,991 | €546,251 | -€77,740 | -12.5% |
| Other amounts payable | 178/9 | €623,991 | €546,251 | -€77,740 | -12.5% |
| Amounts payable within one year | 42/48 | €256,021 | €306,479 | +€50,458 | +19.7% |
| Trade debts | 44 | €24,147 | €10,546 | -€13,602 | -56.3% |
| Suppliers | 440/4 | €24,147 | €10,546 | -€13,602 | -56.3% |
| Taxes, remuneration and social security | 45 | €6,378 | €11,430 | +€5,052 | +79.2% |
| Taxes | 450/3 | €186 | €3,916 | +€3,729 | +2,003% |
| Remuneration and social security | 454/9 | €6,191 | €7,514 | +€1,323 | +21.4% |
| Other amounts payable | 47/48 | €225,496 | €284,504 | +€59,008 | +26.2% |
| Non-recurring operating income | 76A | €107,934 | €69,198 | -€38,736 | -35.9% |
| Remuneration, social security and pensions | 62 | €51,721 | €54,200 | +€2,479 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,899 | €41,548 | -€21,351 | -33.9% |
| Other operating charges | 640/8 | €1,601 | €1,396 | -€205 | -12.8% |
| Gross operating margin | 9900 | €41,873 | €6,891 | -€34,982 | -83.5% |
| Operating profit (loss) | 9901 | -€74,348 | -€90,253 | -€15,906 | -21.4% |
| Financial income | 75/76B | €19 | €0 | -€19 | -100% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -100% |
| Financial charges | 65/66B | €400 | €159 | -€241 | -60.3% |
| Recurring financial charges | 65 | €400 | €159 | -€241 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | -€74,729 | -€90,412 | -€15,683 | -21.0% |
| Income taxes | 67/77 | €233 | €235 | +€2 | +1.1% |
| Profit (loss) for the period | 9904 | -€74,962 | -€90,648 | -€15,685 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,962 | -€90,648 | -€15,685 | -20.9% |
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 15 October 2026 via checked.be.