BARLEGIS: 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.
BARLEGIS
Largest movements
- Cash -€24,449
down €24,449 (-39.0%), from €62,744 to €38,294
mainly Contributions, distributions and other (-€43,229) and Investment in fixed assets (net) (-€4,467)
- Receivables within one year -€1,659
down €1,659 (-60.0%), from €2,763 to €1,104
of which Trade receivables: -€2,254
- Tangible fixed assets +€1,210
up €1,210 (+20.4%), from €5,917 to €7,127
of which Furniture and vehicles: +€2,580
- Reserves -€10,654
down €10,654 (-24.6%), from €43,229 to €32,575
- Profit (loss) carried forward -€9,924
no longer reported in 2025 (was €9,924)
- Advances received +€2,890
new in 2025: €2,890
- Trade debts -€2,847
down €2,847 (-41.0%), from €6,951 to €4,104
- Other debts -€2,588
down €2,588 (-51.0%), from €5,074 to €2,486
- Gross operating margin +€11,588
up €11,588 (+45.7%), from €25,338 to €36,926
- Taxes +€4,000
up €4,000 (+85.5%), from €4,679 to €8,679
- Other operating charges +€731
up €731 (+222.4%), from €329 to €1,060
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 | €73,079 | €48,772 | -€24,307 | -33.3% |
| Fixed assets | 21/28 | €7,572 | €9,340 | +€1,768 | +23.3% |
| Tangible fixed assets | 22/27 | €5,917 | €7,127 | +€1,210 | +20.4% |
| Land and buildings | 22 | €4,011 | €3,334 | -€677 | -16.9% |
| Plant, machinery and equipment | 23 | €693 | - | -€693 | |
| Furniture and vehicles | 24 | €1,213 | €3,793 | +€2,580 | +212.6% |
| Financial fixed assets | 28 | €1,655 | €2,213 | +€558 | +33.7% |
| Current assets | 29/58 | €65,507 | €39,432 | -€26,075 | -39.8% |
| Amounts receivable within one year | 40/41 | €2,763 | €1,104 | -€1,659 | -60.0% |
| Trade receivables | 40 | €2,763 | €509 | -€2,254 | -81.6% |
| Other amounts receivable | 41 | - | €596 | +€596 | |
| Cash at bank and in hand | 54/58 | €62,744 | €38,294 | -€24,449 | -39.0% |
| Deferred charges and accrued income | 490/1 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €73,079 | €48,772 | -€24,307 | -33.3% |
| Equity | 10/15 | €55,653 | €35,075 | -€20,578 | -37.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,229 | €32,575 | -€10,654 | -24.6% |
| Distributable reserves | 133 | €43,229 | €32,575 | -€10,654 | -24.6% |
| Profit (loss) carried forward | 14 | €9,924 | - | -€9,924 | |
| Amounts payable | 17/49 | €17,426 | €13,697 | -€3,729 | -21.4% |
| Amounts payable within one year | 42/48 | €17,426 | €13,697 | -€3,729 | -21.4% |
| Trade debts | 44 | €6,951 | €4,104 | -€2,847 | -41.0% |
| Suppliers | 440/4 | €6,951 | €4,104 | -€2,847 | -41.0% |
| Advances received on contracts in progress | 46 | - | €2,890 | +€2,890 | |
| Taxes, remuneration and social security | 45 | €5,401 | €4,217 | -€1,184 | -21.9% |
| Taxes | 450/3 | €3,630 | €2,439 | -€1,191 | -32.8% |
| Remuneration and social security | 454/9 | €1,771 | €1,778 | +€7 | +0.4% |
| Other amounts payable | 47/48 | €5,074 | €2,486 | -€2,588 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,404 | €2,699 | +€295 | +12.3% |
| Other operating charges | 640/8 | €329 | €1,060 | +€731 | +222.4% |
| Gross operating margin | 9900 | €25,338 | €36,926 | +€11,588 | +45.7% |
| Operating profit (loss) | 9901 | €22,605 | €33,167 | +€10,563 | +46.7% |
| Financial income | 75/76B | €199 | €317 | +€118 | +59.4% |
| Recurring financial income | 75 | €199 | €317 | +€118 | +59.4% |
| Financial charges | 65/66B | €2,439 | €2,155 | -€283 | -11.6% |
| Recurring financial charges | 65 | €2,439 | €2,155 | -€283 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €20,365 | €31,330 | +€10,964 | +53.8% |
| Income taxes | 67/77 | €4,679 | €8,679 | +€4,000 | +85.5% |
| Profit (loss) for the period | 9904 | €15,686 | €22,651 | +€6,964 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,686 | €22,651 | +€6,964 | +44.4% |
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 10 October 2026 via checked.be.