BARIVO: 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.
BARIVO
Largest movements
- Tangible fixed assets +€137,939
up €137,939 (+27.7%), from €498,864 to €636,802
of which Land and buildings: +€138,030
- Cash +€7,260
up €7,260 (+5,351%), from €136 to €7,395
mainly Other debts (+€162,330) and Depreciation (+€31,512)
- Other debts +€162,330
up €162,330 (+97.8%), from €166,014 to €328,344
- Profit (loss) carried forward -€38,772
down €38,772 (-142%), from -€27,289 to -€66,061
- Trade debts +€18,590
up €18,590, from €0 to €18,590
- Other operating charges +€13,928
up €13,928 (+130%), from €10,709 to €24,637
- Depreciation +€10,998
up €10,998 (+53.6%), from €20,514 to €31,512
- Financial charges +€7,501
up €7,501 (+69.2%), from €10,843 to €18,344
- Gross operating margin +€2,011
up €2,011 (+6.0%), from €33,710 to €35,721
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 | €498,999 | €646,251 | +€147,251 | +29.5% |
| Fixed assets | 21/28 | €498,864 | €636,802 | +€137,939 | +27.7% |
| Tangible fixed assets | 22/27 | €498,864 | €636,802 | +€137,939 | +27.7% |
| Land and buildings | 22 | €498,772 | €636,802 | +€138,030 | +27.7% |
| Plant, machinery and equipment | 23 | €92 | €0 | -€92 | -100% |
| Current assets | 29/58 | €136 | €9,448 | +€9,313 | +6,864% |
| Amounts receivable within one year | 40/41 | - | €2,053 | +€2,053 | |
| Other amounts receivable | 41 | - | €2,053 | +€2,053 | |
| Cash at bank and in hand | 54/58 | €136 | €7,395 | +€7,260 | +5,351% |
| Total equity and liabilities | 10/49 | €498,999 | €646,251 | +€147,251 | +29.5% |
| Equity | 10/15 | €327,749 | €288,976 | -€38,772 | -11.8% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €5,037 | €5,037 | = | 0.0% |
| Distributable reserves | 133 | €5,037 | €5,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,289 | -€66,061 | -€38,772 | -142% |
| Amounts payable | 17/49 | €171,251 | €357,274 | +€186,024 | +109% |
| Amounts payable within one year | 42/48 | €171,251 | €357,274 | +€186,024 | +109% |
| Trade debts | 44 | €0 | €18,590 | +€18,590 | |
| Suppliers | 440/4 | €0 | €18,590 | +€18,590 | |
| Taxes, remuneration and social security | 45 | €5,236 | €10,340 | +€5,104 | +97.5% |
| Taxes | 450/3 | €5,236 | €10,340 | +€5,104 | +97.5% |
| Other amounts payable | 47/48 | €166,014 | €328,344 | +€162,330 | +97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,514 | €31,512 | +€10,998 | +53.6% |
| Other operating charges | 640/8 | €10,709 | €24,637 | +€13,928 | +130% |
| Gross operating margin | 9900 | €33,710 | €35,721 | +€2,011 | +6.0% |
| Operating profit (loss) | 9901 | €2,486 | -€20,428 | -€22,915 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €10,843 | €18,344 | +€7,501 | +69.2% |
| Recurring financial charges | 65 | €10,843 | €18,344 | +€7,501 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,343 | -€38,772 | -€30,430 | -365% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,343 | -€38,772 | -€30,430 | -365% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,343 | -€38,772 | -€30,430 | -365% |
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 14 October 2026 via checked.be.