Baristik: 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.
Baristik
Largest movements
- Intangible fixed assets +€50,000
new in 2025: €50,000
- Receivables within one year +€24,836
up €24,836 (+24.2%), from €102,814 to €127,650
of which Trade receivables: +€49,055
- Cash -€7,032
down €7,032 (-49.7%), from €14,144 to €7,112
mainly Tax, wage and social debts (-€58,221) and Investment in fixed assets (net) (-€53,897)
- Deferred charges and accrued income -€3,997
no longer reported in 2025 (was €3,997)
- Tangible fixed assets +€3,075
up €3,075 (+214%), from €1,436 to €4,511
of which Furniture and vehicles: +€2,475
- Trade debts +€83,497
up €83,497 (+982%), from €8,500 to €91,997
- Tax, wage and social debts -€58,221
down €58,221 (-66.4%), from €87,712 to €29,490
of which Remuneration and social security: -€38,112
- Other debts +€29,500
new in 2025: €29,500
- Profit (loss) carried forward +€15,303
up €15,303 (+74.6%), from -€20,518 to -€5,215
- Debts after one year -€7,671
down €7,671 (-40.6%), from €18,880 to €11,210
- Gross operating margin -€20,732
down €20,732 (-52.8%), from €39,293 to €18,561
- Staff costs -€17,941
down €17,941 (-95.5%), from €18,778 to €837
- Depreciation +€822
new in 2025: €822
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 | €124,941 | €191,823 | +€66,882 | +53.5% |
| Fixed assets | 21/28 | €3,986 | €57,061 | +€53,075 | +1,332% |
| Intangible fixed assets | 21 | - | €50,000 | +€50,000 | |
| Tangible fixed assets | 22/27 | €1,436 | €4,511 | +€3,075 | +214% |
| Plant, machinery and equipment | 23 | €1,086 | €1,687 | +€601 | +55.3% |
| Furniture and vehicles | 24 | €349 | €2,824 | +€2,475 | +708% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €120,955 | €134,762 | +€13,807 | +11.4% |
| Amounts receivable within one year | 40/41 | €102,814 | €127,650 | +€24,836 | +24.2% |
| Trade receivables | 40 | €78,595 | €127,650 | +€49,055 | +62.4% |
| Other amounts receivable | 41 | €24,219 | - | -€24,219 | |
| Cash at bank and in hand | 54/58 | €14,144 | €7,112 | -€7,032 | -49.7% |
| Deferred charges and accrued income | 490/1 | €3,997 | - | -€3,997 | |
| Total equity and liabilities | 10/49 | €124,941 | €191,823 | +€66,882 | +53.5% |
| Equity | 10/15 | -€518 | €14,785 | +€15,303 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,518 | -€5,215 | +€15,303 | +74.6% |
| Amounts payable | 17/49 | €125,459 | €177,038 | +€51,579 | +41.1% |
| Amounts payable after more than one year | 17 | €18,880 | €11,210 | -€7,671 | -40.6% |
| Financial debts | 170/4 | €18,880 | €11,210 | -€7,671 | -40.6% |
| Amounts payable within one year | 42/48 | €106,578 | €165,828 | +€59,250 | +55.6% |
| Current portion of amounts payable after more than one year | 42 | €10,367 | €14,841 | +€4,475 | +43.2% |
| Trade debts | 44 | €8,500 | €91,997 | +€83,497 | +982% |
| Suppliers | 440/4 | €8,500 | €91,997 | +€83,497 | +982% |
| Taxes, remuneration and social security | 45 | €87,712 | €29,490 | -€58,221 | -66.4% |
| Taxes | 450/3 | €49,587 | €29,477 | -€20,110 | -40.6% |
| Remuneration and social security | 454/9 | €38,125 | €13 | -€38,112 | -100.0% |
| Other amounts payable | 47/48 | - | €29,500 | +€29,500 | |
| Remuneration, social security and pensions | 62 | €18,778 | €837 | -€17,941 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €822 | +€822 | |
| Other operating charges | 640/8 | €1,363 | €1,403 | +€40 | +2.9% |
| Gross operating margin | 9900 | €39,293 | €18,561 | -€20,732 | -52.8% |
| Operating profit (loss) | 9901 | €19,151 | €15,499 | -€3,652 | -19.1% |
| Financial charges | 65/66B | €210 | €196 | -€14 | -6.7% |
| Recurring financial charges | 65 | €210 | €196 | -€14 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €18,941 | €15,303 | -€3,638 | -19.2% |
| Profit (loss) for the period | 9904 | €18,941 | €15,303 | -€3,638 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,941 | €15,303 | -€3,638 | -19.2% |
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 16 October 2026 via checked.be.