BarP: 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.
BarP
Largest movements
- Cash +€26,147
up €26,147 (+63.3%), from €41,318 to €67,465
mainly Net result for the year (+€41,519) and Receivables within one year (+€5,133)
- Tangible fixed assets +€19,154
up €19,154 (+77.5%), from €24,707 to €43,861
of which Other tangible fixed assets: +€17,732
- Receivables within one year -€5,133
down €5,133 (-24.9%), from €20,612 to €15,479
of which Other amounts receivable: -€6,536
- Profit (loss) carried forward +€21,519
up €21,519 (+47.8%), from €44,998 to €66,517
- Reserves +€20,000
up €20,000 (+73.1%), from €27,365 to €47,365
- Tax, wage and social debts -€3,580
down €3,580 (-29.8%), from €12,018 to €8,438
of which Remuneration and social security: -€2,250
- Other debts +€3,515
up €3,515 (+211.0%), from €1,666 to €5,181
- Gross operating margin +€13,167
up €13,167 (+27.3%), from €48,251 to €61,418
- Taxes +€2,733
up €2,733 (+27.0%), from €10,129 to €12,862
- Depreciation +€1,448
up €1,448 (+47.3%), from €3,060 to €4,508
- Financial charges -€750
down €750 (-24.9%), from €3,010 to €2,260
- Financial income +€731
up €731 (+760.7%), from €96 to €827
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 | €92,360 | €132,621 | +€40,261 | +43.6% |
| Fixed assets | 21/28 | €24,707 | €43,861 | +€19,154 | +77.5% |
| Tangible fixed assets | 22/27 | €24,707 | €43,861 | +€19,154 | +77.5% |
| Plant, machinery and equipment | 23 | €2,457 | €4,167 | +€1,710 | +69.6% |
| Furniture and vehicles | 24 | €6,321 | €6,033 | -€288 | -4.6% |
| Other tangible fixed assets | 26 | €15,929 | €33,661 | +€17,732 | +111.3% |
| Current assets | 29/58 | €67,653 | €88,760 | +€21,107 | +31.2% |
| Amounts receivable within one year | 40/41 | €20,612 | €15,479 | -€5,133 | -24.9% |
| Trade receivables | 40 | €12,705 | €14,108 | +€1,403 | +11.0% |
| Other amounts receivable | 41 | €7,907 | €1,371 | -€6,536 | -82.7% |
| Cash at bank and in hand | 54/58 | €41,318 | €67,465 | +€26,147 | +63.3% |
| Deferred charges and accrued income | 490/1 | €5,723 | €5,816 | +€93 | +1.6% |
| Total equity and liabilities | 10/49 | €92,360 | €132,621 | +€40,261 | +43.6% |
| Equity | 10/15 | €75,863 | €117,382 | +€41,519 | +54.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €27,365 | €47,365 | +€20,000 | +73.1% |
| Tax-exempt reserves | 132 | €27,365 | €47,365 | +€20,000 | +73.1% |
| Profit (loss) carried forward | 14 | €44,998 | €66,517 | +€21,519 | +47.8% |
| Amounts payable | 17/49 | €16,497 | €15,239 | -€1,258 | -7.6% |
| Amounts payable within one year | 42/48 | €16,497 | €15,239 | -€1,258 | -7.6% |
| Trade debts | 44 | €2,812 | €1,619 | -€1,193 | -42.4% |
| Suppliers | 440/4 | €2,812 | €1,619 | -€1,193 | -42.4% |
| Taxes, remuneration and social security | 45 | €12,018 | €8,438 | -€3,580 | -29.8% |
| Taxes | 450/3 | €9,768 | €8,438 | -€1,330 | -13.6% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100.0% |
| Other amounts payable | 47/48 | €1,666 | €5,181 | +€3,515 | +211.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,060 | €4,508 | +€1,448 | +47.3% |
| Other operating charges | 640/8 | €936 | €1,096 | +€160 | +17.1% |
| Gross operating margin | 9900 | €48,251 | €61,418 | +€13,167 | +27.3% |
| Operating profit (loss) | 9901 | €44,254 | €55,814 | +€11,559 | +26.1% |
| Financial income | 75/76B | €96 | €827 | +€731 | +760.7% |
| Recurring financial income | 75 | €96 | €827 | +€731 | +760.7% |
| Financial charges | 65/66B | €3,010 | €2,260 | -€750 | -24.9% |
| Recurring financial charges | 65 | €3,010 | €2,260 | -€750 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €41,341 | €54,381 | +€13,040 | +31.5% |
| Income taxes | 67/77 | €10,129 | €12,862 | +€2,733 | +27.0% |
| Profit (loss) for the period | 9904 | €31,212 | €41,519 | +€10,306 | +33.0% |
| Transfer to tax-exempt reserves | 689 | €6,315 | €20,000 | +€13,685 | +216.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,897 | €21,519 | -€3,379 | -13.6% |
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.