Barnstein: 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.
Barnstein
Largest movements
- Tangible fixed assets -€12,359
down €12,359 (-2.6%), from €469,394 to €457,035
of which Land and buildings: -€12,359
- Cash +€9,222
up €9,222 (+87.0%), from €10,595 to €19,817
mainly Net result for the year (+€18,793) and Depreciation (+€12,359)
- Debts after one year -€27,200
down €27,200 (-16.0%), from €170,000 to €142,800
- Reserves +€18,793
up €18,793 (+12.7%), from €147,463 to €166,256
- Gross operating margin -€22,790
down €22,790 (-33.5%), from €68,063 to €45,273
- Taxes -€7,191
down €7,191 (-45.1%), from €15,961 to €8,770
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.
Derived cash bridge
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 | €481,362 | €477,581 | -€3,781 | -0.8% |
| Fixed assets | 21/28 | €469,394 | €457,035 | -€12,359 | -2.6% |
| Tangible fixed assets | 22/27 | €469,394 | €457,035 | -€12,359 | -2.6% |
| Land and buildings | 22 | €450,799 | €438,440 | -€12,359 | -2.7% |
| Other tangible fixed assets | 26 | €18,595 | €18,595 | = | 0.0% |
| Current assets | 29/58 | €11,969 | €20,547 | +€8,578 | +71.7% |
| Amounts receivable within one year | 40/41 | - | €730 | +€730 | |
| Other amounts receivable | 41 | - | €730 | +€730 | |
| Cash at bank and in hand | 54/58 | €10,595 | €19,817 | +€9,222 | +87.0% |
| Deferred charges and accrued income | 490/1 | €1,374 | - | -€1,374 | |
| Total equity and liabilities | 10/49 | €481,362 | €477,581 | -€3,781 | -0.8% |
| Equity | 10/15 | €282,463 | €301,256 | +€18,793 | +6.7% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Reserves | 13 | €147,463 | €166,256 | +€18,793 | +12.7% |
| Distributable reserves | 133 | €147,463 | €166,256 | +€18,793 | +12.7% |
| Amounts payable | 17/49 | €198,899 | €176,325 | -€22,574 | -11.3% |
| Amounts payable after more than one year | 17 | €170,000 | €142,800 | -€27,200 | -16.0% |
| Financial debts | 170/4 | €170,000 | €142,800 | -€27,200 | -16.0% |
| Amounts payable within one year | 42/48 | €28,900 | €29,602 | +€702 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €27,200 | €27,200 | = | 0.0% |
| Trade debts | 44 | €85 | €85 | = | 0.0% |
| Suppliers | 440/4 | €85 | €85 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,614 | €2,317 | +€702 | +43.5% |
| Taxes | 450/3 | €1,614 | €2,317 | +€702 | +43.5% |
| Accrued charges and deferred income | 492/3 | - | €3,924 | +€3,924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,359 | €12,359 | = | 0.0% |
| Other operating charges | 640/8 | €2,838 | €2,871 | +€33 | +1.2% |
| Gross operating margin | 9900 | €68,063 | €45,273 | -€22,790 | -33.5% |
| Operating profit (loss) | 9901 | €52,866 | €30,043 | -€22,824 | -43.2% |
| Financial income | 75/76B | €197 | - | -€197 | |
| Recurring financial income | 75 | €197 | - | -€197 | |
| Financial charges | 65/66B | €2,901 | €2,480 | -€421 | -14.5% |
| Recurring financial charges | 65 | €2,901 | €2,480 | -€421 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €50,162 | €27,563 | -€22,599 | -45.1% |
| Income taxes | 67/77 | €15,961 | €8,770 | -€7,191 | -45.1% |
| Profit (loss) for the period | 9904 | €34,202 | €18,793 | -€15,409 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,202 | €18,793 | -€15,409 | -45.1% |
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 16 October 2026 via checked.be.