BARISTA: what changed
Two fiscal 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.
BARISTA
Largest movements
- Cash +€127,528
up €127,528 (+139.6%), from €91,383 to €218,911
mainly Net result for the year (+€86,152) and Trade debts (+€40,026)
- Tangible fixed assets +€7,068
up €7,068 (+349.5%), from €2,023 to €9,091
of which Plant, machinery and equipment: +€7,305
- Receivables within one year -€6,320
down €6,320 (-55.3%), from €11,421 to €5,102
of which Trade receivables: -€7,046
- Deferred charges and accrued income -€3,457
down €3,457 (-83.0%), from €4,164 to €707
- Reserves +€82,201
up €82,201 (+286.3%), from €28,712 to €110,913
of which Distributable reserves: +€82,201
- Trade debts +€40,026
up €40,026 (+81.6%), from €49,069 to €89,096
- Profit (loss) carried forward +€3,952
no longer reported in 2025 (was -€3,952)
- Gross operating margin +€37,693
up €37,693 (+55.2%), from €68,329 to €106,022
- Staff costs +€12,273
up €12,273 (+690.1%), from €1,778 to €14,052
- Taxes -€3,022
down €3,022 (-71.3%), from €4,242 to €1,219
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.
Cash bridge derived
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 | €110,136 | €235,471 | +€125,335 | +113.8% |
| Fixed assets | 21/28 | €2,023 | €9,091 | +€7,068 | +349.5% |
| Tangible fixed assets | 22/27 | €2,023 | €9,091 | +€7,068 | +349.5% |
| Plant, machinery and equipment | 23 | €1,195 | €8,499 | +€7,305 | +611.5% |
| Other tangible fixed assets | 26 | €828 | €591 | -€237 | -28.6% |
| Current assets | 29/58 | €108,113 | €226,380 | +€118,267 | +109.4% |
| Stocks and contracts in progress | 3 | €1,145 | €1,660 | +€515 | +45.0% |
| Stocks | 30/36 | €1,145 | €1,660 | +€515 | +45.0% |
| Amounts receivable within one year | 40/41 | €11,421 | €5,102 | -€6,320 | -55.3% |
| Trade receivables | 40 | €9,285 | €2,238 | -€7,046 | -75.9% |
| Other amounts receivable | 41 | €2,136 | €2,863 | +€727 | +34.0% |
| Cash at bank and in hand | 54/58 | €91,383 | €218,911 | +€127,528 | +139.6% |
| Deferred charges and accrued income | 490/1 | €4,164 | €707 | -€3,457 | -83.0% |
| Total equity and liabilities | 10/49 | €110,136 | €235,471 | +€125,335 | +113.8% |
| Equity | 10/15 | €43,360 | €129,513 | +€86,152 | +198.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,712 | €110,913 | +€82,201 | +286.3% |
| Tax-exempt reserves | 132 | €1,531 | €1,531 | = | 0.0% |
| Distributable reserves | 133 | €27,181 | €109,381 | +€82,201 | +302.4% |
| Profit (loss) carried forward | 14 | -€3,952 | - | +€3,952 | |
| Amounts payable | 17/49 | €66,776 | €105,958 | +€39,183 | +58.7% |
| Amounts payable within one year | 42/48 | €66,776 | €105,958 | +€39,183 | +58.7% |
| Trade debts | 44 | €49,069 | €89,096 | +€40,026 | +81.6% |
| Suppliers | 440/4 | €49,069 | €89,096 | +€40,026 | +81.6% |
| Taxes, remuneration and social security | 45 | €17,436 | €16,501 | -€935 | -5.4% |
| Taxes | 450/3 | €7,103 | €13,481 | +€6,378 | +89.8% |
| Remuneration and social security | 454/9 | €10,333 | €3,019 | -€7,314 | -70.8% |
| Other amounts payable | 47/48 | €270 | €362 | +€92 | +34.0% |
| Remuneration, social security and pensions | 62 | €1,778 | €14,052 | +€12,273 | +690.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,530 | €1,933 | +€402 | +26.3% |
| Other operating charges | 640/8 | €2,945 | €2,020 | -€925 | -31.4% |
| Gross operating margin | 9900 | €68,329 | €106,022 | +€37,693 | +55.2% |
| Operating profit (loss) | 9901 | €62,075 | €88,017 | +€25,942 | +41.8% |
| Financial income | 75/76B | €41 | €2 | -€39 | -95.4% |
| Recurring financial income | 75 | €41 | €2 | -€39 | -95.4% |
| Financial charges | 65/66B | €1,565 | €648 | -€917 | -58.6% |
| Recurring financial charges | 65 | €1,565 | €648 | -€917 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €60,551 | €87,372 | +€26,820 | +44.3% |
| Income taxes | 67/77 | €4,242 | €1,219 | -€3,022 | -71.3% |
| Profit (loss) for the period | 9904 | €56,310 | €86,152 | +€29,842 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,310 | €86,152 | +€29,842 | +53.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.