Barisa: 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.
Barisa
Largest movements
- Tangible fixed assets -€4,582
down €4,582 (-39.7%), from €11,551 to €6,968
of which Plant, machinery and equipment: -€3,382
- Stocks and contracts -€903
down €903 (-2.0%), from €44,995 to €44,092
- Receivables within one year -€615
down €615 (-19.8%), from €3,109 to €2,494
of which Trade receivables: -€1,235
- Profit (loss) carried forward -€13,937
down €13,937 (-72.6%), from -€19,184 to -€33,120
- Tax, wage and social debts +€5,600
up €5,600 (+267%), from €2,100 to €7,700
- Trade debts +€5,298
up €5,298 (+39.8%), from €13,320 to €18,617
- Debts after one year -€2,414
down €2,414 (-37.5%), from €6,442 to €4,027
- Other debts -€938
down €938 (-2.0%), from €47,117 to €46,180
- Gross operating margin -€6,622
down €6,622 (-3,925%), from -€169 to -€6,791
- Depreciation +€672
up €672 (+16.4%), from €4,099 to €4,771
- Other operating charges +€496
up €496 (+61.5%), from €807 to €1,303
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 | €60,623 | €54,877 | -€5,746 | -9.5% |
| Formation expenses | 20 | €447 | €258 | -€188 | -42.1% |
| Fixed assets | 21/28 | €11,551 | €6,968 | -€4,582 | -39.7% |
| Tangible fixed assets | 22/27 | €11,551 | €6,968 | -€4,582 | -39.7% |
| Plant, machinery and equipment | 23 | €9,679 | €6,296 | -€3,382 | -34.9% |
| Furniture and vehicles | 24 | €1,872 | €672 | -€1,200 | -64.1% |
| Current assets | 29/58 | €48,625 | €47,650 | -€975 | -2.0% |
| Stocks and contracts in progress | 3 | €44,995 | €44,092 | -€903 | -2.0% |
| Stocks | 30/36 | €44,995 | €44,092 | -€903 | -2.0% |
| Amounts receivable within one year | 40/41 | €3,109 | €2,494 | -€615 | -19.8% |
| Trade receivables | 40 | €1,235 | - | -€1,235 | |
| Other amounts receivable | 41 | €1,874 | €2,494 | +€620 | +33.1% |
| Cash at bank and in hand | 54/58 | - | €521 | +€521 | |
| Deferred charges and accrued income | 490/1 | €522 | €543 | +€21 | +4.1% |
| Total equity and liabilities | 10/49 | €60,623 | €54,877 | -€5,746 | -9.5% |
| Equity | 10/15 | -€16,184 | -€30,120 | -€13,937 | -86.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,184 | -€33,120 | -€13,937 | -72.6% |
| Amounts payable | 17/49 | €76,807 | €84,997 | +€8,191 | +10.7% |
| Amounts payable after more than one year | 17 | €6,442 | €4,027 | -€2,414 | -37.5% |
| Financial debts | 170/4 | €6,442 | €4,027 | -€2,414 | -37.5% |
| Amounts payable within one year | 42/48 | €70,365 | €80,970 | +€10,605 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €2,319 | €2,414 | +€95 | +4.1% |
| Financial debts | 43 | €5,509 | €6,059 | +€550 | +10.0% |
| Credit institutions | 430/8 | - | €6,059 | +€6,059 | |
| Other loans | 439 | €5,509 | - | -€5,509 | |
| Trade debts | 44 | €13,320 | €18,617 | +€5,298 | +39.8% |
| Suppliers | 440/4 | €13,320 | €18,617 | +€5,298 | +39.8% |
| Taxes, remuneration and social security | 45 | €2,100 | €7,700 | +€5,600 | +267% |
| Remuneration and social security | 454/9 | €2,100 | €7,700 | +€5,600 | +267% |
| Other amounts payable | 47/48 | €47,117 | €46,180 | -€938 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,099 | €4,771 | +€672 | +16.4% |
| Other operating charges | 640/8 | €807 | €1,303 | +€496 | +61.5% |
| Gross operating margin | 9900 | -€169 | -€6,791 | -€6,622 | -3,925% |
| Operating profit (loss) | 9901 | -€5,074 | -€12,865 | -€7,790 | -154% |
| Financial income | 75/76B | €0 | €0 | +€0 | +120% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +120% |
| Financial charges | 65/66B | €1,094 | €1,072 | -€22 | -2.0% |
| Recurring financial charges | 65 | €1,094 | €1,072 | -€22 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,169 | -€13,937 | -€7,768 | -126% |
| Profit (loss) for the period | 9904 | -€6,169 | -€13,937 | -€7,768 | -126% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,169 | -€13,937 | -€7,768 | -126% |
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 29 October 2026 via checked.be.