BARREZ BART: 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.
BARREZ BART
Largest movements
- Cash +€13,606
up €13,606 (+31.8%), from €42,803 to €56,409
mainly Net result for the year (+€22,752) and Trade debts (+€10,522)
- Receivables within one year -€5,035
down €5,035 (-91.6%), from €5,496 to €461
of which Trade receivables: -€4,727
- Tangible fixed assets -€853
down €853 (-15.4%), from €5,544 to €4,691
- Other debts -€19,556
down €19,556 (-87.0%), from €22,469 to €2,914
- Profit (loss) carried forward +€16,752
up €16,752 (+63.2%), from €26,520 to €43,272
- Trade debts +€10,522
up €10,522 (+359%), from €2,927 to €13,449
- Gross operating margin +€8,680
up €8,680 (+38.1%), from €22,804 to €31,484
- Taxes +€3,081
up €3,081 (+70.5%), from €4,373 to €7,454
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 | €53,937 | €61,656 | +€7,718 | +14.3% |
| Fixed assets | 21/28 | €5,638 | €4,785 | -€853 | -15.1% |
| Tangible fixed assets | 22/27 | €5,544 | €4,691 | -€853 | -15.4% |
| Land and buildings | 22 | €5,544 | €4,691 | -€853 | -15.4% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €48,299 | €56,871 | +€8,571 | +17.7% |
| Amounts receivable within one year | 40/41 | €5,496 | €461 | -€5,035 | -91.6% |
| Trade receivables | 40 | €5,005 | €277 | -€4,727 | -94.5% |
| Other amounts receivable | 41 | €492 | €184 | -€308 | -62.6% |
| Cash at bank and in hand | 54/58 | €42,803 | €56,409 | +€13,606 | +31.8% |
| Total equity and liabilities | 10/49 | €53,937 | €61,656 | +€7,718 | +14.3% |
| Equity | 10/15 | €28,520 | €45,272 | +€16,752 | +58.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,520 | €43,272 | +€16,752 | +63.2% |
| Amounts payable | 17/49 | €25,417 | €16,384 | -€9,033 | -35.5% |
| Amounts payable within one year | 42/48 | €25,417 | €16,384 | -€9,033 | -35.5% |
| Trade debts | 44 | €2,927 | €13,449 | +€10,522 | +359% |
| Suppliers | 440/4 | €2,927 | €13,449 | +€10,522 | +359% |
| Taxes, remuneration and social security | 45 | €21 | €21 | = | 0.0% |
| Taxes | 450/3 | €21 | €21 | = | 0.0% |
| Other amounts payable | 47/48 | €22,469 | €2,914 | -€19,556 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €902 | €853 | -€49 | -5.4% |
| Other operating charges | 640/8 | €568 | €585 | +€18 | +3.2% |
| Gross operating margin | 9900 | €22,804 | €31,484 | +€8,680 | +38.1% |
| Operating profit (loss) | 9901 | €21,335 | €30,046 | +€8,711 | +40.8% |
| Financial income | 75/76B | €431 | €317 | -€113 | -26.3% |
| Recurring financial income | 75 | €431 | €317 | -€113 | -26.3% |
| Financial charges | 65/66B | €236 | €158 | -€78 | -33.0% |
| Recurring financial charges | 65 | €236 | €158 | -€78 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €21,530 | €30,205 | +€8,676 | +40.3% |
| Income taxes | 67/77 | €4,373 | €7,454 | +€3,081 | +70.5% |
| Profit (loss) for the period | 9904 | €17,157 | €22,752 | +€5,595 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,157 | €22,752 | +€5,595 | +32.6% |
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 14 October 2026 via checked.be.