BARISTAZ: 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.
BARISTAZ
Largest movements
- Cash +€21,955
up €21,955 (+58.5%), from €37,509 to €59,464
mainly Trade debts (+€22,250) and Tax, wage and social debts (+€6,726)
- Receivables within one year +€8,026
up €8,026 (+21.1%), from €38,045 to €46,071
of which Trade receivables: +€6,708
- Trade debts +€22,250
up €22,250 (+79.4%), from €28,014 to €50,263
- Tax, wage and social debts +€6,726
up €6,726 (+97.7%), from €6,888 to €13,614
- Profit (loss) carried forward +€1,146
up €1,146 (+3.4%), from €33,966 to €35,112
- Gross operating margin -€9,259
down €9,259 (-69.5%), from €13,318 to €4,059
- Taxes -€1,162
down €1,162 (-33.5%), from €3,465 to €2,303
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.
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 | €75,554 | €105,535 | +€29,981 | +39.7% |
| Current assets | 29/58 | €75,554 | €105,535 | +€29,981 | +39.7% |
| Amounts receivable within one year | 40/41 | €38,045 | €46,071 | +€8,026 | +21.1% |
| Trade receivables | 40 | €33,487 | €40,196 | +€6,708 | +20.0% |
| Other amounts receivable | 41 | €4,557 | €5,875 | +€1,318 | +28.9% |
| Cash at bank and in hand | 54/58 | €37,509 | €59,464 | +€21,955 | +58.5% |
| Total equity and liabilities | 10/49 | €75,554 | €105,535 | +€29,981 | +39.7% |
| Equity | 10/15 | €35,474 | €36,619 | +€1,146 | +3.2% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €1,207 | €1,207 | = | 0.0% |
| Distributable reserves | 133 | €1,207 | €1,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,966 | €35,112 | +€1,146 | +3.4% |
| Amounts payable | 17/49 | €40,080 | €68,915 | +€28,835 | +71.9% |
| Amounts payable within one year | 42/48 | €39,901 | €68,915 | +€29,014 | +72.7% |
| Trade debts | 44 | €28,014 | €50,263 | +€22,250 | +79.4% |
| Suppliers | 440/4 | €28,014 | €50,263 | +€22,250 | +79.4% |
| Taxes, remuneration and social security | 45 | €6,888 | €13,614 | +€6,726 | +97.7% |
| Taxes | 450/3 | €6,888 | €13,614 | +€6,726 | +97.7% |
| Other amounts payable | 47/48 | €5,000 | €5,038 | +€38 | +0.8% |
| Accrued charges and deferred income | 492/3 | €179 | - | -€179 | |
| Other operating charges | 640/8 | €505 | €550 | +€44 | +8.8% |
| Gross operating margin | 9900 | €13,318 | €4,059 | -€9,259 | -69.5% |
| Operating profit (loss) | 9901 | €12,813 | €3,509 | -€9,303 | -72.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €101 | €61 | -€40 | -39.8% |
| Recurring financial charges | 65 | €101 | €61 | -€40 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €12,712 | €3,449 | -€9,263 | -72.9% |
| Income taxes | 67/77 | €3,465 | €2,303 | -€1,162 | -33.5% |
| Profit (loss) for the period | 9904 | €9,247 | €1,146 | -€8,101 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,247 | €1,146 | -€8,101 | -87.6% |
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 12 October 2026 via checked.be.