BARRIE: 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.
BARRIE
Largest movements
- Receivables within one year -€1,031
down €1,031 (-4.0%), from €25,973 to €24,941
of which Other amounts receivable: -€834
- Accrued charges and deferred income -€1,265
no longer reported in 2025 (was €1,265)
- Profit (loss) carried forward +€455
up €455 (+5.1%), from -€8,843 to -€8,388
- Trade debts -€260
down €260 (-6.6%), from €3,955 to €3,696
- Gross operating margin +€5,256
up €5,256 (+87.2%), from -€6,026 to -€770
- Financial charges -€542
down €542 (-79.1%), from €685 to €143
- Other operating charges -€381
no longer reported in 2025 (was €381)
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 | €25,973 | €24,957 | -€1,017 | -3.9% |
| Current assets | 29/58 | €25,973 | €24,957 | -€1,017 | -3.9% |
| Amounts receivable within one year | 40/41 | €25,973 | €24,941 | -€1,031 | -4.0% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €25,775 | €24,941 | -€834 | -3.2% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Deferred charges and accrued income | 490/1 | - | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €25,973 | €24,957 | -€1,017 | -3.9% |
| Equity | 10/15 | €20,723 | €21,179 | +€455 | +2.2% |
| Contributions | 10/11 | €14,435 | €14,435 | = | 0.0% |
| Reserves | 13 | €15,132 | €15,132 | = | 0.0% |
| Distributable reserves | 133 | €15,132 | €15,132 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,843 | -€8,388 | +€455 | +5.1% |
| Amounts payable | 17/49 | €5,250 | €3,778 | -€1,472 | -28.0% |
| Amounts payable within one year | 42/48 | €3,985 | €3,778 | -€207 | -5.2% |
| Financial debts | 43 | - | €53 | +€53 | |
| Credit institutions | 430/8 | - | €53 | +€53 | |
| Trade debts | 44 | €3,955 | €3,696 | -€260 | -6.6% |
| Suppliers | 440/4 | €3,955 | €3,696 | -€260 | -6.6% |
| Taxes, remuneration and social security | 45 | €30 | €30 | = | 0.0% |
| Taxes | 450/3 | €30 | €30 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,265 | - | -€1,265 | |
| Non-recurring operating income | 76A | €1,097 | - | -€1,097 | |
| Other operating charges | 640/8 | €381 | - | -€381 | |
| Non-recurring operating charges | 66A | €1,396 | - | -€1,396 | |
| Gross operating margin | 9900 | -€6,026 | -€770 | +€5,256 | +87.2% |
| Operating profit (loss) | 9901 | -€7,802 | -€770 | +€7,033 | +90.1% |
| Financial income | 75/76B | €1,421 | €1,368 | -€53 | -3.7% |
| Recurring financial income | 75 | €1,421 | €1,368 | -€53 | -3.7% |
| Financial charges | 65/66B | €685 | €143 | -€542 | -79.1% |
| Recurring financial charges | 65 | €685 | €143 | -€542 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,066 | €455 | +€7,522 | |
| Income taxes | 67/77 | €30 | - | -€30 | |
| Profit (loss) for the period | 9904 | -€7,096 | €455 | +€7,551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,096 | €455 | +€7,551 |
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 9 October 2026 via checked.be.