BARREL SELECT: 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.
BARREL SELECT
Largest movements
- Cash -€16,899
down €16,899 (-16.7%), from €101,165 to €84,265
mainly Contributions, distributions and other (-€16,346) and Net result for the year (-€2,418)
- Tangible fixed assets -€2,770
down €2,770 (-42.2%), from €6,571 to €3,800
- Deferred charges and accrued income +€2,022
new in 2025: €2,022
- Reserves -€16,346
down €16,346 (-18.0%), from €90,800 to €74,454
of which Distributable reserves: -€16,346
- Profit (loss) carried forward -€2,418
new in 2025: -€2,418
- Staff costs +€10,139
up €10,139 (+18.7%), from €54,288 to €64,427
- Taxes -€2,092
down €2,092 (-85.9%), from €2,436 to €344
- Other operating charges -€2,039
down €2,039 (-44.8%), from €4,553 to €2,514
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.
Derived cash bridge
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 | €116,553 | €100,430 | -€16,123 | -13.8% |
| Fixed assets | 21/28 | €6,571 | €3,800 | -€2,770 | -42.2% |
| Tangible fixed assets | 22/27 | €6,571 | €3,800 | -€2,770 | -42.2% |
| Plant, machinery and equipment | 23 | €6,571 | €3,800 | -€2,770 | -42.2% |
| Current assets | 29/58 | €109,982 | €96,630 | -€13,353 | -12.1% |
| Stocks and contracts in progress | 3 | €2,750 | €3,595 | +€845 | +30.7% |
| Stocks | 30/36 | €2,750 | €3,595 | +€845 | +30.7% |
| Amounts receivable within one year | 40/41 | €6,067 | €6,747 | +€680 | +11.2% |
| Trade receivables | 40 | €1,457 | €2,137 | +€680 | +46.7% |
| Other amounts receivable | 41 | €4,610 | €4,610 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €101,165 | €84,265 | -€16,899 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €2,022 | +€2,022 | |
| Total equity and liabilities | 10/49 | €116,553 | €100,430 | -€16,123 | -13.8% |
| Equity | 10/15 | €97,000 | €78,236 | -€18,764 | -19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,800 | €74,454 | -€16,346 | -18.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €88,940 | €72,594 | -€16,346 | -18.4% |
| Profit (loss) carried forward | 14 | - | -€2,418 | -€2,418 | |
| Amounts payable | 17/49 | €19,553 | €22,194 | +€2,641 | +13.5% |
| Amounts payable within one year | 42/48 | €16,166 | €17,880 | +€1,714 | +10.6% |
| Trade debts | 44 | €2,592 | €3,439 | +€847 | +32.7% |
| Suppliers | 440/4 | €2,592 | €3,439 | +€847 | +32.7% |
| Taxes, remuneration and social security | 45 | €5,364 | €5,709 | +€346 | +6.4% |
| Taxes | 450/3 | €5,364 | €5,709 | +€346 | +6.4% |
| Other amounts payable | 47/48 | €8,211 | €8,732 | +€521 | +6.3% |
| Accrued charges and deferred income | 492/3 | €3,386 | €4,314 | +€928 | +27.4% |
| Remuneration, social security and pensions | 62 | €54,288 | €64,427 | +€10,139 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,576 | €2,770 | +€194 | +7.5% |
| Other operating charges | 640/8 | €4,553 | €2,514 | -€2,039 | -44.8% |
| Gross operating margin | 9900 | €68,108 | €67,989 | -€119 | -0.2% |
| Operating profit (loss) | 9901 | €6,691 | -€1,723 | -€8,414 | |
| Financial income | 75/76B | €333 | €459 | +€126 | +37.7% |
| Recurring financial income | 75 | €333 | €459 | +€126 | +37.7% |
| Financial charges | 65/66B | €681 | €810 | +€129 | +18.9% |
| Recurring financial charges | 65 | €681 | €810 | +€129 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €6,342 | -€2,074 | -€8,417 | |
| Income taxes | 67/77 | €2,436 | €344 | -€2,092 | -85.9% |
| Profit (loss) for the period | 9904 | €3,906 | -€2,418 | -€6,324 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,906 | -€2,418 | -€6,324 |
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 28 October 2026 via checked.be.