BAROMY: 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.
BAROMY
Largest movements
- Cash +€6,705
up €6,705 (+18.8%), from €35,589 to €42,294
mainly Net result for the year (+€6,778) and Depreciation (+€3,336)
- Tangible fixed assets -€2,773
down €2,773 (-17.7%), from €15,628 to €12,855
- Reserves +€6,778
up €6,778 (+29.3%), from €23,160 to €29,938
- Current portion of long-term debt -€3,346
no longer reported in 2025 (was €3,346)
- Tax, wage and social debts +€2,555
up €2,555 (+44.3%), from €5,766 to €8,321
- Trade debts -€1,520
down €1,520 (-28.1%), from €5,416 to €3,896
- Other debts -€660
down €660 (-10.3%), from €6,411 to €5,751
- Gross operating margin -€9,036
down €9,036 (-38.9%), from €23,233 to €14,197
- Other operating charges -€5,923
down €5,923 (-100.0%), from €5,923 to €0
- Taxes -€536
down €536 (-22.2%), from €2,417 to €1,882
- Depreciation -€491
down €491 (-12.8%), from €3,827 to €3,336
- Financial charges -€280
down €280 (-11.3%), from €2,482 to €2,202
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 | €55,347 | €59,154 | +€3,807 | +6.9% |
| Fixed assets | 21/28 | €15,628 | €12,855 | -€2,773 | -17.7% |
| Tangible fixed assets | 22/27 | €15,628 | €12,855 | -€2,773 | -17.7% |
| Land and buildings | 22 | €7,122 | €6,065 | -€1,056 | -14.8% |
| Plant, machinery and equipment | 23 | €912 | €633 | -€279 | -30.6% |
| Furniture and vehicles | 24 | €6,827 | €5,812 | -€1,015 | -14.9% |
| Other tangible fixed assets | 26 | €767 | €345 | -€423 | -55.1% |
| Current assets | 29/58 | €39,719 | €46,299 | +€6,580 | +16.6% |
| Stocks and contracts in progress | 3 | €3,639 | €3,639 | = | 0.0% |
| Stocks | 30/36 | €3,639 | €3,639 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €367 | +€367 | |
| Trade receivables | 40 | €0 | €367 | +€367 | |
| Cash at bank and in hand | 54/58 | €35,589 | €42,294 | +€6,705 | +18.8% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €55,347 | €59,154 | +€3,807 | +6.9% |
| Equity | 10/15 | €31,160 | €37,938 | +€6,778 | +21.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €23,160 | €29,938 | +€6,778 | +29.3% |
| Distributable reserves | 133 | €23,160 | €29,938 | +€6,778 | +29.3% |
| Amounts payable | 17/49 | €24,187 | €21,216 | -€2,971 | -12.3% |
| Amounts payable after more than one year | 17 | €3,248 | €3,248 | = | 0.0% |
| Financial debts | 170/4 | €3,248 | €3,248 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,939 | €17,968 | -€2,971 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €3,346 | - | -€3,346 | |
| Trade debts | 44 | €5,416 | €3,896 | -€1,520 | -28.1% |
| Suppliers | 440/4 | €5,416 | €3,896 | -€1,520 | -28.1% |
| Taxes, remuneration and social security | 45 | €5,766 | €8,321 | +€2,555 | +44.3% |
| Taxes | 450/3 | €5,766 | €8,321 | +€2,555 | +44.3% |
| Other amounts payable | 47/48 | €6,411 | €5,751 | -€660 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,827 | €3,336 | -€491 | -12.8% |
| Other operating charges | 640/8 | €5,923 | €0 | -€5,923 | -100.0% |
| Gross operating margin | 9900 | €23,233 | €14,197 | -€9,036 | -38.9% |
| Operating profit (loss) | 9901 | €13,484 | €10,861 | -€2,623 | -19.5% |
| Financial income | 75/76B | €44 | €0 | -€44 | -98.9% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -98.9% |
| Financial charges | 65/66B | €2,482 | €2,202 | -€280 | -11.3% |
| Recurring financial charges | 65 | €2,482 | €2,202 | -€280 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €11,046 | €8,659 | -€2,387 | -21.6% |
| Income taxes | 67/77 | €2,417 | €1,882 | -€536 | -22.2% |
| Profit (loss) for the period | 9904 | €8,629 | €6,778 | -€1,851 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,629 | €6,778 | -€1,851 | -21.5% |
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 8 October 2026 via checked.be.