BARLEN: what changed
Two fiscal 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.
BARLEN
Largest movements
- Tangible fixed assets -€10,209
down €10,209 (-4.4%), from €233,608 to €223,399
of which Land and buildings: -€7,882
- Receivables within one year -€5,230
down €5,230 (-78.0%), from €6,708 to €1,479
of which Trade receivables: -€2,798
- Cash +€2,645
up €2,645 (+7027.1%), from €38 to €2,683
mainly Depreciation (+€10,209) and Receivables within one year (+€5,230)
- Debts after one year -€12,002
down €12,002 (-8.0%), from €149,390 to €137,388
- Tax, wage and social debts -€5,286
down €5,286 (-84.0%), from €6,289 to €1,003
of which Remuneration and social security: -€5,700
- Other debts +€3,332
up €3,332 (+46.1%), from €7,226 to €10,558
- Trade debts -€2,531
down €2,531 (-49.4%), from €5,120 to €2,589
- Gross operating margin +€18,611
up €18,611, from -€882 to €17,728
- Depreciation -€6,895
down €6,895 (-40.3%), from €17,104 to €10,209
- Financial charges -€421
down €421 (-10.4%), from €4,033 to €3,612
- Other operating charges +€393
up €393 (+15.0%), from €2,618 to €3,011
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 | €242,136 | €227,901 | -€14,234 | -5.9% |
| Fixed assets | 21/28 | €233,608 | €223,399 | -€10,209 | -4.4% |
| Tangible fixed assets | 22/27 | €233,608 | €223,399 | -€10,209 | -4.4% |
| Land and buildings | 22 | €228,249 | €220,367 | -€7,882 | -3.5% |
| Plant, machinery and equipment | 23 | €2,388 | €1,681 | -€706 | -29.6% |
| Other tangible fixed assets | 26 | €2,971 | €1,350 | -€1,621 | -54.5% |
| Current assets | 29/58 | €8,528 | €4,502 | -€4,026 | -47.2% |
| Amounts receivable within one year | 40/41 | €6,708 | €1,479 | -€5,230 | -78.0% |
| Trade receivables | 40 | €4,277 | €1,479 | -€2,798 | -65.4% |
| Other amounts receivable | 41 | €2,431 | - | -€2,431 | |
| Cash at bank and in hand | 54/58 | €38 | €2,683 | +€2,645 | +7027.1% |
| Deferred charges and accrued income | 490/1 | €1,782 | €341 | -€1,441 | -80.9% |
| Total equity and liabilities | 10/49 | €242,136 | €227,901 | -€14,234 | -5.9% |
| Equity | 10/15 | €61,751 | €62,449 | +€698 | +1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,351 | €50,049 | +€698 | +1.4% |
| Distributable reserves | 133 | €49,351 | €50,049 | +€698 | +1.4% |
| Amounts payable | 17/49 | €180,385 | €165,452 | -€14,932 | -8.3% |
| Amounts payable after more than one year | 17 | €149,390 | €137,388 | -€12,002 | -8.0% |
| Financial debts | 170/4 | €149,390 | €137,388 | -€12,002 | -8.0% |
| Amounts payable within one year | 42/48 | €30,494 | €26,152 | -€4,343 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €11,859 | €12,002 | +€143 | +1.2% |
| Trade debts | 44 | €5,120 | €2,589 | -€2,531 | -49.4% |
| Suppliers | 440/4 | €5,120 | €2,589 | -€2,531 | -49.4% |
| Taxes, remuneration and social security | 45 | €6,289 | €1,003 | -€5,286 | -84.0% |
| Taxes | 450/3 | €589 | €1,003 | +€414 | +70.2% |
| Remuneration and social security | 454/9 | €5,700 | - | -€5,700 | |
| Other amounts payable | 47/48 | €7,226 | €10,558 | +€3,332 | +46.1% |
| Accrued charges and deferred income | 492/3 | €500 | €1,912 | +€1,412 | +282.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,104 | €10,209 | -€6,895 | -40.3% |
| Other operating charges | 640/8 | €2,618 | €3,011 | +€393 | +15.0% |
| Gross operating margin | 9900 | -€882 | €17,728 | +€18,611 | |
| Operating profit (loss) | 9901 | -€20,604 | €4,509 | +€25,113 | |
| Financial income | 75/76B | €205 | €88 | -€117 | -57.0% |
| Recurring financial income | 75 | €205 | €88 | -€117 | -57.0% |
| Financial charges | 65/66B | €4,033 | €3,612 | -€421 | -10.4% |
| Recurring financial charges | 65 | €4,033 | €3,612 | -€421 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,432 | €985 | +€25,417 | |
| Income taxes | 67/77 | €274 | €287 | +€13 | +4.8% |
| Profit (loss) for the period | 9904 | -€24,706 | €698 | +€25,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,706 | €698 | +€25,404 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.