Barni: 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.
Barni
Largest movements
- Receivables after one year -€71,562
no longer reported in 2025 (was €71,562)
- Cash -€46,860
down €46,860 (-76.0%), from €61,619 to €14,759
mainly Other debts (-€87,227) and Contributions, distributions and other (-€79,172)
- Tangible fixed assets +€8,917
up €8,917 (+118.3%), from €7,536 to €16,452
of which Plant, machinery and equipment: +€11,632
- Receivables within one year -€4,300
down €4,300 (-22.0%), from €19,568 to €15,268
of which Other amounts receivable: -€9,803
- Other debts -€87,227
down €87,227 (-72.7%), from €120,000 to €32,773
- Reserves -€33,528
down €33,528 (-92.3%), from €36,344 to €2,816
- Tax, wage and social debts +€7,066
up €7,066 (+178.4%), from €3,960 to €11,026
- Depreciation +€2,625
up €2,625 (+123.8%), from €2,121 to €4,746
- Financial income -€2,255
down €2,255 (-99.7%), from €2,262 to €7
- Taxes -€957
down €957 (-6.8%), from €14,119 to €13,163
- Gross operating margin -€767
down €767 (-1.2%), from €65,393 to €64,626
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 | €161,304 | €47,696 | -€113,608 | -70.4% |
| Fixed assets | 21/28 | €7,536 | €16,452 | +€8,917 | +118.3% |
| Tangible fixed assets | 22/27 | €7,536 | €16,452 | +€8,917 | +118.3% |
| Plant, machinery and equipment | 23 | €689 | €12,321 | +€11,632 | +1687.2% |
| Furniture and vehicles | 24 | €5,813 | €3,395 | -€2,418 | -41.6% |
| Other tangible fixed assets | 26 | €1,033 | €736 | -€297 | -28.7% |
| Current assets | 29/58 | €153,768 | €31,243 | -€122,525 | -79.7% |
| Amounts receivable after more than one year | 29 | €71,562 | - | -€71,562 | |
| Other amounts receivable | 291 | €71,562 | - | -€71,562 | |
| Amounts receivable within one year | 40/41 | €19,568 | €15,268 | -€4,300 | -22.0% |
| Trade receivables | 40 | €7,928 | €13,431 | +€5,503 | +69.4% |
| Other amounts receivable | 41 | €11,640 | €1,837 | -€9,803 | -84.2% |
| Cash at bank and in hand | 54/58 | €61,619 | €14,759 | -€46,860 | -76.0% |
| Deferred charges and accrued income | 490/1 | €1,020 | €1,216 | +€196 | +19.2% |
| Total equity and liabilities | 10/49 | €161,304 | €47,696 | -€113,608 | -70.4% |
| Equity | 10/15 | €37,344 | €3,816 | -€33,528 | -89.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,344 | €2,816 | -€33,528 | -92.3% |
| Distributable reserves | 133 | €36,344 | €2,816 | -€33,528 | -92.3% |
| Amounts payable | 17/49 | €123,960 | €43,880 | -€80,080 | -64.6% |
| Amounts payable within one year | 42/48 | €123,960 | €43,880 | -€80,080 | -64.6% |
| Trade debts | 44 | - | €81 | +€81 | |
| Suppliers | 440/4 | - | €81 | +€81 | |
| Taxes, remuneration and social security | 45 | €3,960 | €11,026 | +€7,066 | +178.4% |
| Taxes | 450/3 | €3,960 | €11,026 | +€7,066 | +178.4% |
| Other amounts payable | 47/48 | €120,000 | €32,773 | -€87,227 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,121 | €4,746 | +€2,625 | +123.8% |
| Other operating charges | 640/8 | €891 | €744 | -€147 | -16.5% |
| Gross operating margin | 9900 | €65,393 | €64,626 | -€767 | -1.2% |
| Operating profit (loss) | 9901 | €62,381 | €59,135 | -€3,245 | -5.2% |
| Financial income | 75/76B | €2,262 | €7 | -€2,255 | -99.7% |
| Recurring financial income | 75 | €2,262 | €7 | -€2,255 | -99.7% |
| Financial charges | 65/66B | €106 | €335 | +€229 | +216.7% |
| Recurring financial charges | 65 | €106 | €335 | +€229 | +216.7% |
| Profit (loss) for the period before taxes | 9903 | €64,537 | €58,808 | -€5,729 | -8.9% |
| Income taxes | 67/77 | €14,119 | €13,163 | -€957 | -6.8% |
| Profit (loss) for the period | 9904 | €50,417 | €45,645 | -€4,772 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,417 | €45,645 | -€4,772 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.