BARR: 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.
BARR
Largest movements
- Cash +€40,034
up €40,034 (+133.6%), from €29,977 to €70,011
mainly Debts after one year (+€46,467) and Net result for the year (+€18,469)
- Tangible fixed assets +€11,545
up €11,545 (+743.0%), from €1,554 to €13,099
of which Land and buildings: +€8,775
- Receivables within one year -€2,399
down €2,399 (-10.3%), from €23,266 to €20,867
of which Trade receivables: -€2,399
- Debts after one year +€46,467
new in 2025: €46,467
- Current portion of long-term debt +€9,855
new in 2025: €9,855
- Reserves -€9,724
down €9,724 (-100.0%), from €9,724 to €0
- Other debts +€7,230
up €7,230 (+26.0%), from €27,777 to €35,006
- Tax, wage and social debts -€3,991
down €3,991 (-37.8%), from €10,552 to €6,561
- Gross operating margin -€12,838
down €12,838 (-31.3%), from €41,053 to €28,215
- Depreciation -€4,082
down €4,082 (-75.3%), from €5,420 to €1,338
- Taxes -€3,264
down €3,264 (-37.8%), from €8,646 to €5,382
- Financial charges +€1,776
up €1,776 (+1229.3%), from €144 to €1,920
- Other operating charges -€547
down €547 (-33.0%), from €1,658 to €1,111
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 | €55,392 | €104,444 | +€49,052 | +88.6% |
| Fixed assets | 21/28 | €1,554 | €13,099 | +€11,545 | +743.0% |
| Tangible fixed assets | 22/27 | €1,554 | €13,099 | +€11,545 | +743.0% |
| Land and buildings | 22 | - | €8,775 | +€8,775 | |
| Furniture and vehicles | 24 | €1,554 | €4,324 | +€2,770 | +178.3% |
| Current assets | 29/58 | €53,838 | €91,345 | +€37,507 | +69.7% |
| Amounts receivable within one year | 40/41 | €23,266 | €20,867 | -€2,399 | -10.3% |
| Trade receivables | 40 | €23,255 | €20,856 | -€2,399 | -10.3% |
| Other amounts receivable | 41 | €11 | €11 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,977 | €70,011 | +€40,034 | +133.6% |
| Deferred charges and accrued income | 490/1 | €595 | €468 | -€128 | -21.4% |
| Total equity and liabilities | 10/49 | €55,392 | €104,444 | +€49,052 | +88.6% |
| Equity | 10/15 | €14,724 | €5,000 | -€9,724 | -66.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,724 | €0 | -€9,724 | -100.0% |
| Distributable reserves | 133 | €9,724 | €0 | -€9,724 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,669 | €99,444 | +€58,775 | +144.5% |
| Amounts payable after more than one year | 17 | - | €46,467 | +€46,467 | |
| Financial debts | 170/4 | - | €46,467 | +€46,467 | |
| Amounts payable within one year | 42/48 | €40,669 | €52,976 | +€12,308 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,855 | +€9,855 | |
| Trade debts | 44 | €2,340 | €1,555 | -€786 | -33.6% |
| Suppliers | 440/4 | €2,340 | €1,555 | -€786 | -33.6% |
| Taxes, remuneration and social security | 45 | €10,552 | €6,561 | -€3,991 | -37.8% |
| Taxes | 450/3 | €10,552 | €6,561 | -€3,991 | -37.8% |
| Other amounts payable | 47/48 | €27,777 | €35,006 | +€7,230 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,420 | €1,338 | -€4,082 | -75.3% |
| Other operating charges | 640/8 | €1,658 | €1,111 | -€547 | -33.0% |
| Gross operating margin | 9900 | €41,053 | €28,215 | -€12,838 | -31.3% |
| Operating profit (loss) | 9901 | €33,975 | €25,766 | -€8,209 | -24.2% |
| Financial income | 75/76B | €12 | €4 | -€8 | -63.5% |
| Recurring financial income | 75 | €12 | €4 | -€8 | -63.5% |
| Financial charges | 65/66B | €144 | €1,920 | +€1,776 | +1229.3% |
| Recurring financial charges | 65 | €144 | €1,920 | +€1,776 | +1229.3% |
| Profit (loss) for the period before taxes | 9903 | €33,842 | €23,850 | -€9,992 | -29.5% |
| Income taxes | 67/77 | €8,646 | €5,382 | -€3,264 | -37.8% |
| Profit (loss) for the period | 9904 | €25,197 | €18,469 | -€6,728 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,197 | €18,469 | -€6,728 | -26.7% |
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 6 October 2026 via checked.be.