BARPAL: 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.
BARPAL
Largest movements
- Tangible fixed assets -€362
down €362 (-25.1%), from €1,445 to €1,083
- Receivables within one year +€158
up €158 (+134.2%), from €117 to €275
- Cash +€29
up €29 (+32.8%), from €88 to €117
mainly Other debts (+€5,889) and Depreciation (+€362)
- Profit (loss) carried forward -€6,130
down €6,130 (-16.5%), from -€37,060 to -€43,190
- Other debts +€5,889
up €5,889 (+20.5%), from €28,710 to €34,599
- Trade debts +€66
new in 2025: €66
- Gross operating margin +€1,356
up €1,356 (+21.9%), from -€6,199 to -€4,843
- Financial charges +€83
up €83 (+32.4%), from €257 to €340
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 | €1,650 | €1,475 | -€176 | -10.6% |
| Fixed assets | 21/28 | €1,445 | €1,083 | -€362 | -25.1% |
| Tangible fixed assets | 22/27 | €1,445 | €1,083 | -€362 | -25.1% |
| Plant, machinery and equipment | 23 | €1,445 | €1,083 | -€362 | -25.1% |
| Current assets | 29/58 | €205 | €392 | +€186 | +90.8% |
| Amounts receivable within one year | 40/41 | €117 | €275 | +€158 | +134.2% |
| Other amounts receivable | 41 | €117 | €275 | +€158 | +134.2% |
| Cash at bank and in hand | 54/58 | €88 | €117 | +€29 | +32.8% |
| Total equity and liabilities | 10/49 | €1,650 | €1,475 | -€176 | -10.6% |
| Equity | 10/15 | -€27,060 | -€33,190 | -€6,130 | -22.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,060 | -€43,190 | -€6,130 | -16.5% |
| Amounts payable | 17/49 | €28,710 | €34,665 | +€5,955 | +20.7% |
| Amounts payable within one year | 42/48 | €28,710 | €34,665 | +€5,955 | +20.7% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Other amounts payable | 47/48 | €28,710 | €34,599 | +€5,889 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362 | €362 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | -€6,199 | -€4,843 | +€1,356 | +21.9% |
| Operating profit (loss) | 9901 | -€7,130 | -€5,790 | +€1,340 | +18.8% |
| Financial income | 75/76B | €36 | €0 | -€36 | -100.0% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100.0% |
| Financial charges | 65/66B | €257 | €340 | +€83 | +32.4% |
| Recurring financial charges | 65 | €257 | €340 | +€83 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,351 | -€6,130 | +€1,221 | +16.6% |
| Profit (loss) for the period | 9904 | -€7,351 | -€6,130 | +€1,221 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,351 | -€6,130 | +€1,221 | +16.6% |
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 3 October 2026 via checked.be.