BARSOL: what changed
Two fiscal 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.
BARSOL
Largest movements
- Stocks and contracts -€17,844
down €17,844 (-100.0%), from €17,844 to €0
- Cash -€12,729
down €12,729 (-38.2%), from €33,341 to €20,612
mainly Other debts (-€33,231) and Trade debts (-€9,565)
- Receivables within one year +€8,356
up €8,356 (+42.5%), from €19,653 to €28,009
of which Trade receivables: +€6,648
- Tangible fixed assets -€5,861
down €5,861 (-19.2%), from €30,592 to €24,731
of which Plant, machinery and equipment: -€5,352
- Deferred charges and accrued income -€1,413
down €1,413 (-95.2%), from €1,484 to €71
- Other debts -€33,231
down €33,231 (-95.9%), from €34,656 to €1,425
- Tax, wage and social debts +€13,583
up €13,583 (+157.7%), from €8,616 to €22,198
of which Taxes: +€13,950
- Trade debts -€9,565
down €9,565 (-43.3%), from €22,067 to €12,502
- Gross operating margin -€35,334
down €35,334 (-64.7%), from €54,613 to €19,279
- Other operating charges +€8,073
up €8,073 (+2783.9%), from €290 to €8,363
- Staff costs -€5,587
down €5,587 (-100.0%), from €5,587 to €0
- Financial charges +€2,702
up €2,702 (+137.5%), from €1,964 to €4,666
- Financial income -€1,091
down €1,091 (-99.7%), from €1,095 to €4
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 | €105,914 | €76,423 | -€29,492 | -27.8% |
| Fixed assets | 21/28 | €33,592 | €27,731 | -€5,861 | -17.4% |
| Tangible fixed assets | 22/27 | €30,592 | €24,731 | -€5,861 | -19.2% |
| Plant, machinery and equipment | 23 | €26,457 | €21,105 | -€5,352 | -20.2% |
| Furniture and vehicles | 24 | €4,135 | €3,625 | -€509 | -12.3% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €72,322 | €48,692 | -€23,630 | -32.7% |
| Stocks and contracts in progress | 3 | €17,844 | €0 | -€17,844 | -100.0% |
| Stocks | 30/36 | €17,844 | €0 | -€17,844 | -100.0% |
| Amounts receivable within one year | 40/41 | €19,653 | €28,009 | +€8,356 | +42.5% |
| Trade receivables | 40 | - | €6,648 | +€6,648 | |
| Other amounts receivable | 41 | €19,653 | €21,361 | +€1,708 | +8.7% |
| Cash at bank and in hand | 54/58 | €33,341 | €20,612 | -€12,729 | -38.2% |
| Deferred charges and accrued income | 490/1 | €1,484 | €71 | -€1,413 | -95.2% |
| Total equity and liabilities | 10/49 | €105,914 | €76,423 | -€29,492 | -27.8% |
| Equity | 10/15 | €40,576 | €40,298 | -€278 | -0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,376 | €34,098 | -€278 | -0.8% |
| Distributable reserves | 133 | €34,376 | €34,098 | -€278 | -0.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €65,338 | €36,125 | -€29,214 | -44.7% |
| Amounts payable within one year | 42/48 | €65,338 | €36,125 | -€29,214 | -44.7% |
| Trade debts | 44 | €22,067 | €12,502 | -€9,565 | -43.3% |
| Suppliers | 440/4 | €22,067 | €12,502 | -€9,565 | -43.3% |
| Taxes, remuneration and social security | 45 | €8,616 | €22,198 | +€13,583 | +157.7% |
| Taxes | 450/3 | €8,248 | €22,198 | +€13,950 | +169.1% |
| Remuneration and social security | 454/9 | €367 | €0 | -€367 | -100.0% |
| Other amounts payable | 47/48 | €34,656 | €1,425 | -€33,231 | -95.9% |
| Remuneration, social security and pensions | 62 | €5,587 | €0 | -€5,587 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,663 | €4,899 | +€237 | +5.1% |
| Other operating charges | 640/8 | €290 | €8,363 | +€8,073 | +2783.9% |
| Non-recurring operating charges | 66A | - | €20 | +€20 | |
| Gross operating margin | 9900 | €54,613 | €19,279 | -€35,334 | -64.7% |
| Operating profit (loss) | 9901 | €44,073 | €5,996 | -€38,077 | -86.4% |
| Financial income | 75/76B | €1,095 | €4 | -€1,091 | -99.7% |
| Recurring financial income | 75 | €1,095 | €4 | -€1,091 | -99.7% |
| Financial charges | 65/66B | €1,964 | €4,666 | +€2,702 | +137.5% |
| Recurring financial charges | 65 | €1,964 | €4,666 | +€2,702 | +137.5% |
| Profit (loss) for the period before taxes | 9903 | €43,203 | €1,334 | -€41,870 | -96.9% |
| Income taxes | 67/77 | €593 | €1,611 | +€1,018 | +171.5% |
| Profit (loss) for the period | 9904 | €42,610 | -€278 | -€42,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,610 | -€278 | -€42,888 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.