BARISS: 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.
BARISS
Largest movements
- Tangible fixed assets -€55,985
down €55,985 (-97.1%), from €57,638 to €1,653
of which Leasing and similar rights: -€53,394
- Receivables within one year -€23,458
down €23,458 (-14.2%), from €165,705 to €142,247
of which Trade receivables: -€26,130
- Cash +€12,508
up €12,508 (+43.1%), from €29,023 to €41,530
mainly Investment in fixed assets (net) (+€53,394) and Receivables within one year (+€23,458)
- Trade debts -€25,452
down €25,452 (-92.9%), from €27,410 to €1,958
- Profit (loss) carried forward -€23,501
down €23,501 (-16.4%), from €143,250 to €119,749
- Debts after one year -€18,791
down €18,791 (-38.0%), from €49,463 to €30,672
- Gross operating margin -€51,790
down €51,790, from €44,050 to -€7,740
- Depreciation -€18,521
down €18,521 (-87.7%), from €21,112 to €2,591
- Other operating charges +€2,626
up €2,626 (+145%), from €1,810 to €4,437
- Financial charges -€2,169
down €2,169 (-24.4%), from €8,906 to €6,737
- Staff costs +€1,996
new in 2025: €1,996
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 | €252,365 | €185,430 | -€66,935 | -26.5% |
| Fixed assets | 21/28 | €57,638 | €1,653 | -€55,985 | -97.1% |
| Tangible fixed assets | 22/27 | €57,638 | €1,653 | -€55,985 | -97.1% |
| Furniture and vehicles | 24 | €4,244 | €1,653 | -€2,591 | -61.1% |
| Leasing and similar rights | 25 | €53,394 | - | -€53,394 | |
| Current assets | 29/58 | €194,728 | €183,777 | -€10,950 | -5.6% |
| Amounts receivable within one year | 40/41 | €165,705 | €142,247 | -€23,458 | -14.2% |
| Trade receivables | 40 | €149,903 | €123,773 | -€26,130 | -17.4% |
| Other amounts receivable | 41 | €15,802 | €18,474 | +€2,672 | +16.9% |
| Cash at bank and in hand | 54/58 | €29,023 | €41,530 | +€12,508 | +43.1% |
| Total equity and liabilities | 10/49 | €252,365 | €185,430 | -€66,935 | -26.5% |
| Equity | 10/15 | €157,510 | €134,009 | -€23,501 | -14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,250 | €119,749 | -€23,501 | -16.4% |
| Amounts payable | 17/49 | €94,855 | €51,421 | -€43,434 | -45.8% |
| Amounts payable after more than one year | 17 | €49,463 | €30,672 | -€18,791 | -38.0% |
| Financial debts | 170/4 | €49,463 | €30,672 | -€18,791 | -38.0% |
| Amounts payable within one year | 42/48 | €45,392 | €20,749 | -€24,643 | -54.3% |
| Current portion of amounts payable after more than one year | 42 | €16,721 | €18,791 | +€2,071 | +12.4% |
| Trade debts | 44 | €27,410 | €1,958 | -€25,452 | -92.9% |
| Suppliers | 440/4 | €27,410 | €1,958 | -€25,452 | -92.9% |
| Other amounts payable | 47/48 | €1,262 | - | -€1,262 | |
| Remuneration, social security and pensions | 62 | - | €1,996 | +€1,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,112 | €2,591 | -€18,521 | -87.7% |
| Other operating charges | 640/8 | €1,810 | €4,437 | +€2,626 | +145% |
| Gross operating margin | 9900 | €44,050 | -€7,740 | -€51,790 | |
| Operating profit (loss) | 9901 | €21,128 | -€16,764 | -€37,892 | |
| Financial charges | 65/66B | €8,906 | €6,737 | -€2,169 | -24.4% |
| Recurring financial charges | 65 | €8,906 | €6,737 | -€2,169 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €12,222 | -€23,501 | -€35,723 | |
| Income taxes | 67/77 | €1,326 | - | -€1,326 | |
| Profit (loss) for the period | 9904 | €10,897 | -€23,501 | -€34,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,897 | -€23,501 | -€34,397 |
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.