BARRIES: 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.
BARRIES
Largest movements
- Cash -€8,935
down €8,935 (-25.2%), from €35,450 to €26,515
mainly Net result for the year (-€6,753) and Stocks and contracts (-€3,700)
- Stocks and contracts +€3,700
up €3,700 (+77.9%), from €4,750 to €8,450
- Tangible fixed assets -€1,945
down €1,945 (-44.7%), from €4,355 to €2,410
of which Furniture and vehicles: -€1,478
- Receivables within one year +€1,095
up €1,095 (+117%), from €936 to €2,031
of which Other amounts receivable: +€662
- Profit (loss) carried forward -€6,753
down €6,753 (-60.7%), from €11,133 to €4,380
- Trade debts -€1,369
down €1,369 (-18.1%), from €7,548 to €6,179
- Other debts +€1,002
up €1,002 (+7.9%), from €12,744 to €13,747
- Tax, wage and social debts +€891
up €891 (+9.0%), from €9,918 to €10,809
of which Taxes: +€830
- Staff costs +€5,036
up €5,036 (+17.1%), from €29,390 to €34,426
- Gross operating margin +€3,644
up €3,644 (+12.5%), from €29,260 to €32,904
- Other operating charges +€332
up €332 (+47.5%), from €699 to €1,032
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 | €46,342 | €40,114 | -€6,228 | -13.4% |
| Fixed assets | 21/28 | €4,663 | €2,576 | -€2,087 | -44.8% |
| Intangible fixed assets | 21 | €308 | €166 | -€142 | -46.2% |
| Tangible fixed assets | 22/27 | €4,355 | €2,410 | -€1,945 | -44.7% |
| Plant, machinery and equipment | 23 | €599 | €374 | -€225 | -37.5% |
| Furniture and vehicles | 24 | €3,216 | €1,739 | -€1,478 | -45.9% |
| Other tangible fixed assets | 26 | €540 | €297 | -€243 | -45.0% |
| Current assets | 29/58 | €41,679 | €37,539 | -€4,141 | -9.9% |
| Stocks and contracts in progress | 3 | €4,750 | €8,450 | +€3,700 | +77.9% |
| Stocks | 30/36 | €4,750 | €8,450 | +€3,700 | +77.9% |
| Amounts receivable within one year | 40/41 | €936 | €2,031 | +€1,095 | +117% |
| Trade receivables | 40 | - | €433 | +€433 | |
| Other amounts receivable | 41 | €936 | €1,598 | +€662 | +70.7% |
| Cash at bank and in hand | 54/58 | €35,450 | €26,515 | -€8,935 | -25.2% |
| Deferred charges and accrued income | 490/1 | €543 | €543 | = | 0.0% |
| Total equity and liabilities | 10/49 | €46,342 | €40,114 | -€6,228 | -13.4% |
| Equity | 10/15 | €16,133 | €9,380 | -€6,753 | -41.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,133 | €4,380 | -€6,753 | -60.7% |
| Amounts payable | 17/49 | €30,209 | €30,734 | +€525 | +1.7% |
| Amounts payable within one year | 42/48 | €30,209 | €30,734 | +€525 | +1.7% |
| Trade debts | 44 | €7,548 | €6,179 | -€1,369 | -18.1% |
| Suppliers | 440/4 | €7,548 | €6,179 | -€1,369 | -18.1% |
| Taxes, remuneration and social security | 45 | €9,918 | €10,809 | +€891 | +9.0% |
| Taxes | 450/3 | €6,455 | €7,285 | +€830 | +12.9% |
| Remuneration and social security | 454/9 | €3,462 | €3,524 | +€61 | +1.8% |
| Other amounts payable | 47/48 | €12,744 | €13,747 | +€1,002 | +7.9% |
| Remuneration, social security and pensions | 62 | €29,390 | €34,426 | +€5,036 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,234 | €2,087 | -€146 | -6.6% |
| Other operating charges | 640/8 | €699 | €1,032 | +€332 | +47.5% |
| Gross operating margin | 9900 | €29,260 | €32,904 | +€3,644 | +12.5% |
| Operating profit (loss) | 9901 | -€3,063 | -€4,642 | -€1,579 | -51.5% |
| Financial income | 75/76B | €6 | €8 | +€2 | +34.0% |
| Recurring financial income | 75 | €6 | €8 | +€2 | +34.0% |
| Financial charges | 65/66B | €2,198 | €1,932 | -€266 | -12.1% |
| Recurring financial charges | 65 | €2,198 | €1,932 | -€266 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,255 | -€6,566 | -€1,311 | -24.9% |
| Income taxes | 67/77 | €302 | €187 | -€115 | -38.1% |
| Profit (loss) for the period | 9904 | -€5,557 | -€6,753 | -€1,196 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,557 | -€6,753 | -€1,196 | -21.5% |
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.