BARLIMO: 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.
BARLIMO
Largest movements
- Cash +€2.3m
up €2.3m (+87982.7%), from €2,571 to €2.3m
mainly Investment in fixed assets (net) (+€1.2m) and Net result for the year (+€837,339)
- Tangible fixed assets -€1.3m
down €1.3m (-60.0%), from €2.2m to €889,409
of which Land and buildings: -€1.3m
- Receivables within one year -€230,653
down €230,653 (-11.0%), from €2.1m to €1.9m
- Profit (loss) carried forward +€879,777
up €879,777 (+59.4%), from €1.5m to €2.4m
- Debts after one year -€308,204
down €308,204 (-19.7%), from €1.6m to €1.3m
- Tax, wage and social debts +€189,397
up €189,397 (+410.1%), from €46,182 to €235,578
- Gross operating margin +€925,410
up €925,410 (+265.8%), from €348,193 to €1.3m
- Taxes +€245,664
up €245,664 (+660.6%), from €37,189 to €282,853
- Depreciation -€80,732
down €80,732 (-37.9%), from €213,253 to €132,520
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 | €4,332,500 | €5,030,639 | +€698,139 | +16.1% |
| Fixed assets | 21/28 | €2,222,429 | €889,909 | -€1.3m | -60.0% |
| Tangible fixed assets | 22/27 | €2,221,929 | €889,409 | -€1.3m | -60.0% |
| Land and buildings | 22 | €2,192,400 | €865,372 | -€1.3m | -60.5% |
| Plant, machinery and equipment | 23 | €29,529 | €24,036 | -€5,493 | -18.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €2,110,071 | €4,140,730 | +€2.0m | +96.2% |
| Amounts receivable within one year | 40/41 | €2,102,758 | €1,872,105 | -€230,653 | -11.0% |
| Other amounts receivable | 41 | €2,102,758 | €1,872,105 | -€230,653 | -11.0% |
| Current investments | 50/53 | €17 | €17 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,571 | €2,264,183 | +€2.3m | +87982.7% |
| Deferred charges and accrued income | 490/1 | €4,725 | €4,425 | -€300 | -6.3% |
| Total equity and liabilities | 10/49 | €4,332,500 | €5,030,639 | +€698,139 | +16.1% |
| Equity | 10/15 | €2,175,829 | €3,013,168 | +€837,339 | +38.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €675,725 | €633,287 | -€42,438 | -6.3% |
| Tax-exempt reserves | 132 | €662,978 | €620,539 | -€42,438 | -6.4% |
| Distributable reserves | 133 | €12,747 | €12,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,481,554 | €2,361,331 | +€879,777 | +59.4% |
| Provisions and deferred taxes | 16 | €220,993 | €206,846 | -€14,146 | -6.4% |
| Deferred taxes | 168 | €220,993 | €206,846 | -€14,146 | -6.4% |
| Amounts payable | 17/49 | €1,935,678 | €1,810,625 | -€125,053 | -6.5% |
| Amounts payable after more than one year | 17 | €1,567,681 | €1,259,477 | -€308,204 | -19.7% |
| Financial debts | 170/4 | €1,567,681 | €1,259,477 | -€308,204 | -19.7% |
| Amounts payable within one year | 42/48 | €351,991 | €551,148 | +€199,157 | +56.6% |
| Current portion of amounts payable after more than one year | 42 | €303,652 | €309,395 | +€5,742 | +1.9% |
| Trade debts | 44 | €2,156 | €6,175 | +€4,019 | +186.4% |
| Suppliers | 440/4 | €2,156 | €6,175 | +€4,019 | +186.4% |
| Taxes, remuneration and social security | 45 | €46,182 | €235,578 | +€189,397 | +410.1% |
| Taxes | 450/3 | €46,182 | €235,578 | +€189,397 | +410.1% |
| Accrued charges and deferred income | 492/3 | €16,006 | - | -€16,006 | |
| Non-recurring operating income | 76A | - | €1,020,019 | +€1.0m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213,253 | €132,520 | -€80,732 | -37.9% |
| Other operating charges | 640/8 | €25,316 | €27,067 | +€1,751 | +6.9% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €348,193 | €1,273,603 | +€925,410 | +265.8% |
| Operating profit (loss) | 9901 | €109,575 | €1,114,016 | +€1.0m | +916.7% |
| Financial income | 75/76B | €26,747 | €24,737 | -€2,010 | -7.5% |
| Recurring financial income | 75 | €26,747 | €24,737 | -€2,010 | -7.5% |
| Financial charges | 65/66B | €44,389 | €32,707 | -€11,682 | -26.3% |
| Recurring financial charges | 65 | €44,389 | €32,707 | -€11,682 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €91,932 | €1,106,046 | +€1.0m | +1103.1% |
| Transfer from deferred taxes | 780 | €15,319 | €14,146 | -€1,173 | -7.7% |
| Income taxes | 67/77 | €37,189 | €282,853 | +€245,664 | +660.6% |
| Profit (loss) for the period | 9904 | €70,062 | €837,339 | +€767,276 | +1095.1% |
| Transfer from tax-exempt reserves | 789 | €45,958 | €42,438 | -€3,520 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €116,020 | €879,777 | +€763,757 | +658.3% |
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 9 October 2026 via checked.be.