BarRé: 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.
BarRé
Largest movements
- Receivables after one year +€23,000
new in 2025: €23,000
- Financial fixed assets -€19,500
down €19,500 (-100.0%), from €19,500 to €0
- Tangible fixed assets +€1,662
up €1,662 (+41.0%), from €4,048 to €5,709
of which Plant, machinery and equipment: +€1,662
- Deferred charges and accrued income +€1,005
up €1,005 (+89.6%), from €1,121 to €2,126
- Receivables within one year +€731
up €731 (+76.4%), from €957 to €1,688
of which Other amounts receivable: +€1,688
- Accrued charges and deferred income -€4,235
no longer reported in 2025 (was €4,235)
- Profit (loss) carried forward +€3,892
up €3,892, from -€774 to €3,117
- Advances received +€3,025
new in 2025: €3,025
- Debts after one year +€2,825
new in 2025: €2,825
- Current portion of long-term debt +€1,441
new in 2025: €1,441
- Turnover -€65,452
no longer reported in 2025 (was €65,452)
- Purchases and services -€52,122
no longer reported in 2025 (was €52,122)
- Gross operating margin -€3,767
down €3,767 (-28.3%), from €13,330 to €9,563
- Taxes -€2,139
down €2,139 (-60.5%), from €3,536 to €1,398
- Financial income -€1,974
down €1,974 (-74.1%), from €2,664 to €690
of which Non-recurring financial income: -€1,893
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 | €31,834 | €39,294 | +€7,460 | +23.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €23,548 | €5,709 | -€17,838 | -75.8% |
| Tangible fixed assets | 22/27 | €4,048 | €5,709 | +€1,662 | +41.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €4,048 | €5,709 | +€1,662 | +41.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €19,500 | €0 | -€19,500 | -100.0% |
| Current assets | 29/58 | €8,286 | €33,585 | +€25,299 | +305.3% |
| Amounts receivable after more than one year | 29 | - | €23,000 | +€23,000 | |
| Other amounts receivable | 291 | - | €23,000 | +€23,000 | |
| Amounts receivable within one year | 40/41 | €957 | €1,688 | +€731 | +76.4% |
| Trade receivables | 40 | €957 | €0 | -€957 | -100.0% |
| Other amounts receivable | 41 | - | €1,688 | +€1,688 | |
| Cash at bank and in hand | 54/58 | €6,209 | €6,771 | +€563 | +9.1% |
| Deferred charges and accrued income | 490/1 | €1,121 | €2,126 | +€1,005 | +89.6% |
| Total equity and liabilities | 10/49 | €31,834 | €39,294 | +€7,460 | +23.4% |
| Equity | 10/15 | €21,226 | €25,117 | +€3,892 | +18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€774 | €3,117 | +€3,892 | |
| Amounts payable | 17/49 | €10,609 | €14,177 | +€3,568 | +33.6% |
| Amounts payable after more than one year | 17 | - | €2,825 | +€2,825 | |
| Financial debts | 170/4 | - | €2,825 | +€2,825 | |
| Amounts payable within one year | 42/48 | €6,374 | €11,352 | +€4,979 | +78.1% |
| Current portion of amounts payable after more than one year | 42 | - | €1,441 | +€1,441 | |
| Financial debts | 43 | €1,148 | €1,153 | +€5 | +0.4% |
| Credit institutions | 430/8 | €1,148 | €1,153 | +€5 | +0.4% |
| Trade debts | 44 | €1,931 | €1,623 | -€308 | -16.0% |
| Suppliers | 440/4 | €1,931 | €1,623 | -€308 | -16.0% |
| Advances received on contracts in progress | 46 | - | €3,025 | +€3,025 | |
| Taxes, remuneration and social security | 45 | €3,129 | €3,777 | +€648 | +20.7% |
| Taxes | 450/3 | €1,429 | €2,077 | +€648 | +45.3% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €165 | €333 | +€168 | +101.8% |
| Accrued charges and deferred income | 492/3 | €4,235 | - | -€4,235 | |
| Turnover | 70 | €65,452 | - | -€65,452 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,122 | - | -€52,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,530 | €2,838 | +€308 | +12.2% |
| Other operating charges | 640/8 | €1,737 | €1,317 | -€420 | -24.2% |
| Non-recurring operating charges | 66A | €950 | €467 | -€483 | -50.8% |
| Gross operating margin | 9900 | €13,330 | €9,563 | -€3,767 | -28.3% |
| Operating profit (loss) | 9901 | €8,113 | €4,940 | -€3,172 | -39.1% |
| Financial income | 75/76B | €2,664 | €690 | -€1,974 | -74.1% |
| Recurring financial income | 75 | €770 | €690 | -€80 | -10.4% |
| Non-recurring financial income | 76B | €1,893 | - | -€1,893 | |
| Financial charges | 65/66B | €410 | €341 | -€69 | -16.9% |
| Recurring financial charges | 65 | €410 | €341 | -€69 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €10,366 | €5,289 | -€5,077 | -49.0% |
| Income taxes | 67/77 | €3,536 | €1,398 | -€2,139 | -60.5% |
| Profit (loss) for the period | 9904 | €6,830 | €3,892 | -€2,938 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,830 | €3,892 | -€2,938 | -43.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.