BAROMAT: 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.
BAROMAT
Largest movements
- Stocks and contracts -€4,874
down €4,874 (-61.0%), from €7,990 to €3,117
- Tangible fixed assets +€3,414
up €3,414 (+100.9%), from €3,382 to €6,796
of which Plant, machinery and equipment: +€3,854
- Cash +€3,253
up €3,253 (+96.7%), from €3,365 to €6,618
mainly Net result for the year (+€6,565) and Stocks and contracts (+€4,874)
- Deferred charges and accrued income +€683
new in 2025: €683
- Receivables within one year -€383
down €383 (-14.5%), from €2,632 to €2,249
of which Trade receivables: -€394
- Profit (loss) carried forward +€6,565
up €6,565 (+355.2%), from €1,848 to €8,414
- Trade debts -€3,730
down €3,730 (-70.3%), from €5,306 to €1,576
- Other debts -€449
down €449 (-33.3%), from €1,350 to €901
- Tax, wage and social debts -€294
down €294 (-6.0%), from €4,866 to €4,573
- Gross operating margin +€6,707
up €6,707 (+117.5%), from €5,709 to €12,416
- Financial charges +€1,266
up €1,266 (+99.3%), from €1,275 to €2,541
- Taxes -€1,000
no longer reported in 2025 (was €1,000)
- Depreciation +€794
up €794 (+137.0%), from €580 to €1,373
- Other operating charges +€769
up €769 (+64.9%), from €1,185 to €1,954
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 | €17,370 | €19,463 | +€2,093 | +12.0% |
| Fixed assets | 21/28 | €3,382 | €6,796 | +€3,414 | +100.9% |
| Tangible fixed assets | 22/27 | €3,382 | €6,796 | +€3,414 | +100.9% |
| Plant, machinery and equipment | 23 | €1,409 | €5,263 | +€3,854 | +273.4% |
| Furniture and vehicles | 24 | €1,973 | €1,533 | -€440 | -22.3% |
| Current assets | 29/58 | €13,988 | €12,667 | -€1,321 | -9.4% |
| Stocks and contracts in progress | 3 | €7,990 | €3,117 | -€4,874 | -61.0% |
| Stocks | 30/36 | €7,990 | €3,117 | -€4,874 | -61.0% |
| Amounts receivable within one year | 40/41 | €2,632 | €2,249 | -€383 | -14.5% |
| Trade receivables | 40 | €2,632 | €2,239 | -€394 | -15.0% |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Cash at bank and in hand | 54/58 | €3,365 | €6,618 | +€3,253 | +96.7% |
| Deferred charges and accrued income | 490/1 | - | €683 | +€683 | |
| Total equity and liabilities | 10/49 | €17,370 | €19,463 | +€2,093 | +12.0% |
| Equity | 10/15 | €5,848 | €12,414 | +€6,565 | +112.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,848 | €8,414 | +€6,565 | +355.2% |
| Amounts payable | 17/49 | €11,522 | €7,049 | -€4,472 | -38.8% |
| Amounts payable within one year | 42/48 | €11,522 | €7,049 | -€4,472 | -38.8% |
| Trade debts | 44 | €5,306 | €1,576 | -€3,730 | -70.3% |
| Suppliers | 440/4 | €5,306 | €1,576 | -€3,730 | -70.3% |
| Taxes, remuneration and social security | 45 | €4,866 | €4,573 | -€294 | -6.0% |
| Taxes | 450/3 | €4,866 | €4,573 | -€294 | -6.0% |
| Other amounts payable | 47/48 | €1,350 | €901 | -€449 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €1,373 | +€794 | +137.0% |
| Other operating charges | 640/8 | €1,185 | €1,954 | +€769 | +64.9% |
| Gross operating margin | 9900 | €5,709 | €12,416 | +€6,707 | +117.5% |
| Operating profit (loss) | 9901 | €3,944 | €9,089 | +€5,144 | +130.4% |
| Financial income | 75/76B | €179 | €18 | -€160 | -89.8% |
| Recurring financial income | 75 | €179 | €18 | -€160 | -89.8% |
| Financial charges | 65/66B | €1,275 | €2,541 | +€1,266 | +99.3% |
| Recurring financial charges | 65 | €1,275 | €2,541 | +€1,266 | +99.3% |
| Profit (loss) for the period before taxes | 9903 | €2,848 | €6,565 | +€3,717 | +130.5% |
| Income taxes | 67/77 | €1,000 | - | -€1,000 | |
| Profit (loss) for the period | 9904 | €1,848 | €6,565 | +€4,717 | +255.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,848 | €6,565 | +€4,717 | +255.2% |
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 7 October 2026 via checked.be.