BARSKY: 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.
BARSKY
Largest movements
- Cash +€12,964
up €12,964 (+60.9%), from €21,289 to €34,253
mainly Tax, wage and social debts (+€13,081) and Other debts (+€10,271)
- Receivables within one year +€10,354
up €10,354 (+315.5%), from €3,282 to €13,636
of which Trade receivables: +€10,120
- Tangible fixed assets -€981
down €981 (-81.3%), from €1,206 to €226
of which Furniture and vehicles: -€856
- Tax, wage and social debts +€13,081
up €13,081 (+117.7%), from €11,112 to €24,193
- Other debts +€10,271
up €10,271 (+121.3%), from €8,465 to €18,736
- Trade debts -€1,980
down €1,980 (-50.2%), from €3,947 to €1,967
- Profit (loss) carried forward +€996
up €996 (+19.5%), from -€5,108 to -€4,112
- Gross operating margin +€10,341
up €10,341 (+432.1%), from €2,393 to €12,735
- Taxes +€1,144
up €1,144 (+85.5%), from €1,338 to €2,483
- Depreciation -€1,068
down €1,068 (-52.1%), from €2,048 to €981
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 | €29,616 | €51,984 | +€22,368 | +75.5% |
| Fixed assets | 21/28 | €4,386 | €3,406 | -€981 | -22.4% |
| Tangible fixed assets | 22/27 | €1,206 | €226 | -€981 | -81.3% |
| Furniture and vehicles | 24 | €1,081 | €226 | -€856 | -79.1% |
| Other tangible fixed assets | 26 | €125 | - | -€125 | |
| Financial fixed assets | 28 | €3,180 | €3,180 | = | 0.0% |
| Current assets | 29/58 | €25,229 | €48,578 | +€23,348 | +92.5% |
| Amounts receivable within one year | 40/41 | €3,282 | €13,636 | +€10,354 | +315.5% |
| Trade receivables | 40 | €2,420 | €12,540 | +€10,120 | +418.2% |
| Other amounts receivable | 41 | €862 | €1,096 | +€234 | +27.2% |
| Cash at bank and in hand | 54/58 | €21,289 | €34,253 | +€12,964 | +60.9% |
| Deferred charges and accrued income | 490/1 | €659 | €688 | +€30 | +4.5% |
| Total equity and liabilities | 10/49 | €29,616 | €51,984 | +€22,368 | +75.5% |
| Equity | 10/15 | €1,092 | €2,088 | +€996 | +91.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,108 | -€4,112 | +€996 | +19.5% |
| Amounts payable | 17/49 | €28,524 | €49,896 | +€21,372 | +74.9% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,524 | €44,896 | +€21,372 | +90.9% |
| Trade debts | 44 | €3,947 | €1,967 | -€1,980 | -50.2% |
| Suppliers | 440/4 | €3,947 | €1,967 | -€1,980 | -50.2% |
| Taxes, remuneration and social security | 45 | €11,112 | €24,193 | +€13,081 | +117.7% |
| Taxes | 450/3 | €11,112 | €24,193 | +€13,081 | +117.7% |
| Other amounts payable | 47/48 | €8,465 | €18,736 | +€10,271 | +121.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,048 | €981 | -€1,068 | -52.1% |
| Other operating charges | 640/8 | €618 | €638 | +€20 | +3.2% |
| Gross operating margin | 9900 | €2,393 | €12,735 | +€10,341 | +432.1% |
| Operating profit (loss) | 9901 | -€273 | €11,116 | +€11,389 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €67 | €38 | -€30 | -44.3% |
| Recurring financial charges | 65 | €67 | €38 | -€30 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | -€340 | €11,078 | +€11,419 | |
| Income taxes | 67/77 | €1,338 | €2,483 | +€1,144 | +85.5% |
| Profit (loss) for the period | 9904 | -€1,678 | €8,596 | +€10,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,678 | €8,596 | +€10,274 |
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 10 October 2026 via checked.be.