BARISART10: 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.
BARISART10
Largest movements
- Cash -€52,762
down €52,762 (-14.6%), from €361,352 to €308,590
mainly Contributions, distributions and other (-€101,810) and Tax, wage and social debts (-€21,228)
- Reserves -€88,544
down €88,544 (-26.0%), from €340,715 to €252,170
- Other debts +€46,996
up €46,996 (+85.7%), from €54,811 to €101,807
- Tax, wage and social debts -€21,228
down €21,228 (-83.8%), from €25,337 to €4,109
- Trade debts +€10,672
up €10,672 (+2,561%), from €417 to €11,089
- Depreciation -€884
down €884 (-10.6%), from €8,361 to €7,476
- Financial income -€595
down €595 (-23.2%), from €2,560 to €1,965
- Other operating charges +€338
up €338 (+9.4%), from €3,603 to €3,941
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 | €427,938 | €375,446 | -€52,492 | -12.3% |
| Fixed assets | 21/28 | €56,721 | €58,098 | +€1,377 | +2.4% |
| Tangible fixed assets | 22/27 | €56,721 | €58,098 | +€1,377 | +2.4% |
| Land and buildings | 22 | €35,266 | €32,199 | -€3,068 | -8.7% |
| Plant, machinery and equipment | 23 | €21,145 | €25,900 | +€4,755 | +22.5% |
| Furniture and vehicles | 24 | €310 | - | -€310 | |
| Current assets | 29/58 | €371,217 | €317,347 | -€53,869 | -14.5% |
| Amounts receivable within one year | 40/41 | €964 | €3,671 | +€2,708 | +281% |
| Trade receivables | 40 | €964 | €964 | = | 0.0% |
| Other amounts receivable | 41 | - | €2,708 | +€2,708 | |
| Cash at bank and in hand | 54/58 | €361,352 | €308,590 | -€52,762 | -14.6% |
| Deferred charges and accrued income | 490/1 | €8,901 | €5,086 | -€3,815 | -42.9% |
| Total equity and liabilities | 10/49 | €427,938 | €375,446 | -€52,492 | -12.3% |
| Equity | 10/15 | €346,936 | €258,388 | -€88,548 | -25.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €340,715 | €252,170 | -€88,544 | -26.0% |
| Distributable reserves | 133 | €340,715 | €252,170 | -€88,544 | -26.0% |
| Profit (loss) carried forward | 14 | €13 | €13 | = | 0.0% |
| Investment grants | 15 | €3 | - | -€3 | |
| Amounts payable | 17/49 | €81,002 | €117,058 | +€36,056 | +44.5% |
| Amounts payable within one year | 42/48 | €80,565 | €117,005 | +€36,440 | +45.2% |
| Trade debts | 44 | €417 | €11,089 | +€10,672 | +2,561% |
| Suppliers | 440/4 | €417 | €11,089 | +€10,672 | +2,561% |
| Taxes, remuneration and social security | 45 | €25,337 | €4,109 | -€21,228 | -83.8% |
| Taxes | 450/3 | €25,337 | €4,109 | -€21,228 | -83.8% |
| Other amounts payable | 47/48 | €54,811 | €101,807 | +€46,996 | +85.7% |
| Accrued charges and deferred income | 492/3 | €437 | €53 | -€384 | -87.9% |
| Non-recurring operating income | 76A | €2,418 | €745 | -€1,673 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,361 | €7,476 | -€884 | -10.6% |
| Other operating charges | 640/8 | €3,603 | €3,941 | +€338 | +9.4% |
| Non-recurring operating charges | 66A | €188 | - | -€188 | |
| Gross operating margin | 9900 | €29,982 | €30,036 | +€54 | +0.2% |
| Operating profit (loss) | 9901 | €17,831 | €18,619 | +€788 | +4.4% |
| Financial income | 75/76B | €2,560 | €1,965 | -€595 | -23.2% |
| Recurring financial income | 75 | €2,560 | €1,965 | -€595 | -23.2% |
| Financial charges | 65/66B | €909 | €879 | -€30 | -3.3% |
| Recurring financial charges | 65 | €909 | €879 | -€30 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €19,481 | €19,705 | +€224 | +1.1% |
| Income taxes | 67/77 | €6,581 | €6,443 | -€139 | -2.1% |
| Profit (loss) for the period | 9904 | €12,900 | €13,262 | +€362 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,900 | €13,262 | +€362 | +2.8% |
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 18 October 2026 via checked.be.