Barnit: 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.
Barnit
Largest movements
- Cash -€52,527
down €52,527 (-47.2%), from €111,398 to €58,871
mainly Contributions, distributions and other (-€70,000) and Debts after one year (-€22,150)
- Receivables within one year +€21,173
up €21,173 (+53.2%), from €39,822 to €60,995
of which Trade receivables: +€21,962
- Tangible fixed assets +€4,027
up €4,027 (+32.6%), from €12,335 to €16,362
of which Other tangible fixed assets: +€3,564
- Debts after one year -€22,150
down €22,150 (-48.0%), from €46,150 to €24,000
- Other debts -€8,306
down €8,306 (-10.5%), from €79,134 to €70,829
- Reserves +€3,469
up €3,469 (+24.0%), from €14,480 to €17,949
- Gross operating margin -€3,641
down €3,641 (-3.5%), from €103,187 to €99,546
- Taxes -€1,540
down €1,540 (-7.1%), from €21,538 to €19,998
- Depreciation +€1,251
up €1,251 (+36.1%), from €3,466 to €4,717
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 | €164,669 | €137,257 | -€27,412 | -16.6% |
| Fixed assets | 21/28 | €12,335 | €16,362 | +€4,027 | +32.6% |
| Tangible fixed assets | 22/27 | €12,335 | €16,362 | +€4,027 | +32.6% |
| Plant, machinery and equipment | 23 | - | €2,244 | +€2,244 | |
| Furniture and vehicles | 24 | €5,237 | €3,455 | -€1,782 | -34.0% |
| Other tangible fixed assets | 26 | €7,098 | €10,662 | +€3,564 | +50.2% |
| Current assets | 29/58 | €152,334 | €120,895 | -€31,439 | -20.6% |
| Amounts receivable within one year | 40/41 | €39,822 | €60,995 | +€21,173 | +53.2% |
| Trade receivables | 40 | €38,932 | €60,893 | +€21,962 | +56.4% |
| Other amounts receivable | 41 | €890 | €102 | -€788 | -88.6% |
| Cash at bank and in hand | 54/58 | €111,398 | €58,871 | -€52,527 | -47.2% |
| Deferred charges and accrued income | 490/1 | €1,114 | €1,029 | -€85 | -7.6% |
| Total equity and liabilities | 10/49 | €164,669 | €137,257 | -€27,412 | -16.6% |
| Equity | 10/15 | €33,080 | €36,549 | +€3,469 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,480 | €17,949 | +€3,469 | +24.0% |
| Distributable reserves | 133 | €14,480 | €17,949 | +€3,469 | +24.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,589 | €100,708 | -€30,881 | -23.5% |
| Amounts payable after more than one year | 17 | €46,150 | €24,000 | -€22,150 | -48.0% |
| Other amounts payable | 178/9 | €46,150 | €24,000 | -€22,150 | -48.0% |
| Amounts payable within one year | 42/48 | €85,439 | €76,708 | -€8,731 | -10.2% |
| Trade debts | 44 | €1,424 | €1,521 | +€96 | +6.8% |
| Suppliers | 440/4 | €1,424 | €1,521 | +€96 | +6.8% |
| Taxes, remuneration and social security | 45 | €4,880 | €4,358 | -€522 | -10.7% |
| Taxes | 450/3 | €4,880 | €4,358 | -€522 | -10.7% |
| Other amounts payable | 47/48 | €79,134 | €70,829 | -€8,306 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,466 | €4,717 | +€1,251 | +36.1% |
| Other operating charges | 640/8 | €1,165 | €1,193 | +€28 | +2.4% |
| Gross operating margin | 9900 | €103,187 | €99,546 | -€3,641 | -3.5% |
| Operating profit (loss) | 9901 | €98,556 | €93,636 | -€4,920 | -5.0% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €159 | €173 | +€14 | +8.8% |
| Recurring financial charges | 65 | €159 | €173 | +€14 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €98,397 | €93,467 | -€4,930 | -5.0% |
| Income taxes | 67/77 | €21,538 | €19,998 | -€1,540 | -7.1% |
| Profit (loss) for the period | 9904 | €76,858 | €73,469 | -€3,390 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,858 | €73,469 | -€3,390 | -4.4% |
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.