BARIVY: 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.
BARIVY
Largest movements
- Cash -€10,092
down €10,092 (-31.3%), from €32,222 to €22,130
mainly Contributions, distributions and other (-€20,000) and Debts after one year (-€5,072)
- Receivables within one year +€4,872
new in 2025: €4,872
of which Other amounts receivable: +€3,148
- Deferred charges and accrued income +€1,125
up €1,125 (+214%), from €525 to €1,650
- Tangible fixed assets -€872
down €872 (-2.4%), from €36,172 to €35,300
of which Other tangible fixed assets: -€3,218
- Other debts +€19,960
up €19,960 (+50,151%), from €40 to €20,000
- Profit (loss) carried forward -€15,407
down €15,407 (-56.4%), from €27,320 to €11,913
- Debts after one year -€5,072
down €5,072 (-16.6%), from €30,561 to €25,489
- Tax, wage and social debts -€3,264
no longer reported in 2025 (was €3,264)
- Current portion of long-term debt +€1,925
up €1,925 (+94.1%), from €2,047 to €3,972
- Gross operating margin -€6,089
down €6,089 (-30.8%), from €19,772 to €13,683
- Taxes -€1,260
down €1,260 (-38.6%), from €3,264 to €2,004
- Other operating charges +€883
up €883 (+230%), from €384 to €1,267
- Depreciation +€259
up €259 (+5.4%), from €4,849 to €5,108
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 | €68,919 | €63,951 | -€4,967 | -7.2% |
| Fixed assets | 21/28 | €36,172 | €35,300 | -€872 | -2.4% |
| Tangible fixed assets | 22/27 | €36,172 | €35,300 | -€872 | -2.4% |
| Furniture and vehicles | 24 | €1,781 | €4,127 | +€2,346 | +132% |
| Other tangible fixed assets | 26 | €34,391 | €31,173 | -€3,218 | -9.4% |
| Current assets | 29/58 | €32,747 | €28,651 | -€4,096 | -12.5% |
| Amounts receivable within one year | 40/41 | - | €4,872 | +€4,872 | |
| Trade receivables | 40 | - | €1,724 | +€1,724 | |
| Other amounts receivable | 41 | - | €3,148 | +€3,148 | |
| Cash at bank and in hand | 54/58 | €32,222 | €22,130 | -€10,092 | -31.3% |
| Deferred charges and accrued income | 490/1 | €525 | €1,650 | +€1,125 | +214% |
| Total equity and liabilities | 10/49 | €68,919 | €63,951 | -€4,967 | -7.2% |
| Equity | 10/15 | €29,320 | €13,913 | -€15,407 | -52.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,320 | €11,913 | -€15,407 | -56.4% |
| Amounts payable | 17/49 | €39,599 | €50,038 | +€10,439 | +26.4% |
| Amounts payable after more than one year | 17 | €30,561 | €25,489 | -€5,072 | -16.6% |
| Financial debts | 170/4 | €30,561 | €25,489 | -€5,072 | -16.6% |
| Amounts payable within one year | 42/48 | €9,038 | €24,549 | +€15,511 | +172% |
| Current portion of amounts payable after more than one year | 42 | €2,047 | €3,972 | +€1,925 | +94.1% |
| Financial debts | 43 | €978 | €60 | -€918 | -93.9% |
| Credit institutions | 430/8 | €978 | €60 | -€918 | -93.9% |
| Trade debts | 44 | €869 | €517 | -€351 | -40.4% |
| Suppliers | 440/4 | €869 | €517 | -€351 | -40.4% |
| Advances received on contracts in progress | 46 | €1,841 | - | -€1,841 | |
| Taxes, remuneration and social security | 45 | €3,264 | - | -€3,264 | |
| Taxes | 450/3 | €3,264 | - | -€3,264 | |
| Other amounts payable | 47/48 | €40 | €20,000 | +€19,960 | +50,151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,849 | €5,108 | +€259 | +5.4% |
| Other operating charges | 640/8 | €384 | €1,267 | +€883 | +230% |
| Gross operating margin | 9900 | €19,772 | €13,683 | -€6,089 | -30.8% |
| Operating profit (loss) | 9901 | €14,539 | €7,307 | -€7,231 | -49.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €705 | €715 | +€11 | +1.5% |
| Recurring financial charges | 65 | €705 | €715 | +€11 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €13,834 | €6,598 | -€7,237 | -52.3% |
| Income taxes | 67/77 | €3,264 | €2,004 | -€1,260 | -38.6% |
| Profit (loss) for the period | 9904 | €10,570 | €4,593 | -€5,977 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,570 | €4,593 | -€5,977 | -56.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.