BARIZZA: 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.
BARIZZA
Largest movements
- Intangible fixed assets -€120,133
down €120,133 (-25.3%), from €474,734 to €354,602
- Receivables within one year -€64,739
down €64,739 (-27.7%), from €233,541 to €168,803
of which Trade receivables: -€84,146
- Formation expenses -€34,536
down €34,536 (-31.8%), from €108,612 to €74,076
- Cash +€18,287
up €18,287 (+32.4%), from €56,375 to €74,662
mainly Depreciation (+€157,452) and Receivables within one year (+€64,739)
- Deferred charges and accrued income -€12,729
down €12,729 (-6.8%), from €187,667 to €174,938
- Profit (loss) carried forward -€92,505
down €92,505 (-56.9%), from -€162,641 to -€255,145
- Trade debts -€40,160
down €40,160 (-16.1%), from €248,974 to €208,814
- Debts after one year -€32,457
down €32,457 (-33.0%), from €98,476 to €66,019
- Short-term financial debts -€19,766
down €19,766 (-5.7%), from €345,223 to €325,458
- Tax, wage and social debts -€12,898
down €12,898 (-24.4%), from €52,891 to €39,994
of which Taxes: -€17,762
- Staff costs +€49,229
up €49,229 (+23.7%), from €207,323 to €256,552
- Gross operating margin +€32,198
up €32,198 (+10.1%), from €317,662 to €349,861
- Financial charges -€13,202
down €13,202 (-33.0%), from €39,980 to €26,779
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,067,461 | €850,827 | -€216,633 | -20.3% |
| Formation expenses | 20 | €108,612 | €74,076 | -€34,536 | -31.8% |
| Fixed assets | 21/28 | €481,266 | €358,349 | -€122,917 | -25.5% |
| Intangible fixed assets | 21 | €474,734 | €354,602 | -€120,133 | -25.3% |
| Tangible fixed assets | 22/27 | €6,532 | €3,748 | -€2,784 | -42.6% |
| Furniture and vehicles | 24 | €6,532 | €3,748 | -€2,784 | -42.6% |
| Current assets | 29/58 | €477,583 | €418,402 | -€59,181 | -12.4% |
| Amounts receivable within one year | 40/41 | €233,541 | €168,803 | -€64,739 | -27.7% |
| Trade receivables | 40 | €156,321 | €72,175 | -€84,146 | -53.8% |
| Other amounts receivable | 41 | €77,220 | €96,627 | +€19,407 | +25.1% |
| Cash at bank and in hand | 54/58 | €56,375 | €74,662 | +€18,287 | +32.4% |
| Deferred charges and accrued income | 490/1 | €187,667 | €174,938 | -€12,729 | -6.8% |
| Total equity and liabilities | 10/49 | €1,067,461 | €850,827 | -€216,633 | -20.3% |
| Equity | 10/15 | €57,359 | -€35,145 | -€92,505 | |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,641 | -€255,145 | -€92,505 | -56.9% |
| Amounts payable | 17/49 | €1,010,101 | €885,972 | -€124,129 | -12.3% |
| Amounts payable after more than one year | 17 | €98,476 | €66,019 | -€32,457 | -33.0% |
| Financial debts | 170/4 | €98,476 | €66,019 | -€32,457 | -33.0% |
| Amounts payable within one year | 42/48 | €696,773 | €611,468 | -€85,305 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €45,062 | €32,457 | -€12,605 | -28.0% |
| Financial debts | 43 | €345,223 | €325,458 | -€19,766 | -5.7% |
| Credit institutions | 430/8 | €345,223 | €325,458 | -€19,766 | -5.7% |
| Trade debts | 44 | €248,974 | €208,814 | -€40,160 | -16.1% |
| Suppliers | 440/4 | €248,974 | €208,814 | -€40,160 | -16.1% |
| Taxes, remuneration and social security | 45 | €52,891 | €39,994 | -€12,898 | -24.4% |
| Taxes | 450/3 | €47,369 | €29,607 | -€17,762 | -37.5% |
| Remuneration and social security | 454/9 | €5,522 | €10,387 | +€4,865 | +88.1% |
| Other amounts payable | 47/48 | €4,622 | €4,746 | +€123 | +2.7% |
| Accrued charges and deferred income | 492/3 | €214,853 | €208,485 | -€6,367 | -3.0% |
| Remuneration, social security and pensions | 62 | €207,323 | €256,552 | +€49,229 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,806 | €157,452 | -€1,354 | -0.9% |
| Other operating charges | 640/8 | €1,876 | €1,781 | -€95 | -5.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €317,662 | €349,861 | +€32,198 | +10.1% |
| Operating profit (loss) | 9901 | -€50,343 | -€65,925 | -€15,582 | -31.0% |
| Financial income | 75/76B | €2,440 | €134 | -€2,306 | -94.5% |
| Recurring financial income | 75 | €2,440 | €134 | -€2,306 | -94.5% |
| Financial charges | 65/66B | €39,980 | €26,779 | -€13,202 | -33.0% |
| Recurring financial charges | 65 | €39,980 | €26,779 | -€13,202 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€87,884 | -€92,570 | -€4,687 | -5.3% |
| Income taxes | 67/77 | €94 | €248 | +€153 | +162% |
| Profit (loss) for the period | 9904 | -€87,978 | -€92,818 | -€4,840 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,978 | -€92,818 | -€4,840 | -5.5% |
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.