BARSOL INVEST: 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.
BARSOL INVEST
Largest movements
- Tangible fixed assets -€7,461
down €7,461 (-2.9%), from €259,142 to €251,681
of which Land and buildings: -€6,066
- Receivables within one year -€5,052
down €5,052 (-83.7%), from €6,035 to €984
of which Other amounts receivable: -€3,506
- Other debts +€23,101
up €23,101 (+42.8%), from €53,988 to €77,089
- Debts after one year -€23,025
down €23,025 (-10.8%), from €213,155 to €190,130
- Profit (loss) carried forward -€11,739
down €11,739 (-40.0%), from -€29,379 to -€41,118
- Tax, wage and social debts -€4,068
down €4,068 (-100%), from €4,068 to €0
- Gross operating margin -€10,786
down €10,786 (-59.2%), from €18,213 to €7,426
- Depreciation -€1,170
down €1,170 (-13.6%), from €8,631 to €7,461
- Financial charges -€290
down €290 (-2.8%), from €10,209 to €9,919
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 | €266,442 | €252,908 | -€13,534 | -5.1% |
| Fixed assets | 21/28 | €259,142 | €251,681 | -€7,461 | -2.9% |
| Tangible fixed assets | 22/27 | €259,142 | €251,681 | -€7,461 | -2.9% |
| Land and buildings | 22 | €246,693 | €240,627 | -€6,066 | -2.5% |
| Plant, machinery and equipment | 23 | €12,449 | €11,054 | -€1,395 | -11.2% |
| Current assets | 29/58 | €7,300 | €1,228 | -€6,073 | -83.2% |
| Amounts receivable within one year | 40/41 | €6,035 | €984 | -€5,052 | -83.7% |
| Trade receivables | 40 | €1,546 | €0 | -€1,546 | -100% |
| Other amounts receivable | 41 | €4,489 | €984 | -€3,506 | -78.1% |
| Cash at bank and in hand | 54/58 | €1,104 | €67 | -€1,038 | -94.0% |
| Deferred charges and accrued income | 490/1 | €160 | €177 | +€17 | +10.4% |
| Total equity and liabilities | 10/49 | €266,442 | €252,908 | -€13,534 | -5.1% |
| Equity | 10/15 | -€26,879 | -€38,618 | -€11,739 | -43.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,379 | -€41,118 | -€11,739 | -40.0% |
| Amounts payable | 17/49 | €293,321 | €291,526 | -€1,795 | -0.6% |
| Amounts payable after more than one year | 17 | €213,155 | €190,130 | -€23,025 | -10.8% |
| Financial debts | 170/4 | €213,155 | €190,130 | -€23,025 | -10.8% |
| Amounts payable within one year | 42/48 | €80,166 | €101,396 | +€21,230 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €22,111 | €23,025 | +€914 | +4.1% |
| Trade debts | 44 | - | €1,283 | +€1,283 | |
| Suppliers | 440/4 | - | €1,283 | +€1,283 | |
| Taxes, remuneration and social security | 45 | €4,068 | €0 | -€4,068 | -100% |
| Taxes | 450/3 | €4,068 | €0 | -€4,068 | -100% |
| Other amounts payable | 47/48 | €53,988 | €77,089 | +€23,101 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,631 | €7,461 | -€1,170 | -13.6% |
| Other operating charges | 640/8 | €1,732 | €1,785 | +€53 | +3.1% |
| Gross operating margin | 9900 | €18,213 | €7,426 | -€10,786 | -59.2% |
| Operating profit (loss) | 9901 | €7,849 | -€1,820 | -€9,669 | |
| Financial charges | 65/66B | €10,209 | €9,919 | -€290 | -2.8% |
| Recurring financial charges | 65 | €10,209 | €9,919 | -€290 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,359 | -€11,739 | -€9,380 | -398% |
| Profit (loss) for the period | 9904 | -€2,359 | -€11,739 | -€9,380 | -398% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,359 | -€11,739 | -€9,380 | -398% |
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 20 October 2026 via checked.be.