BARSY: 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.
BARSY
Largest movements
- Cash -€6,183
down €6,183 (-87.3%), from €7,083 to €900
mainly Other debts (-€11,700)
- Tangible fixed assets -€3,577
down €3,577 (-20.0%), from €17,880 to €14,303
of which Plant, machinery and equipment: -€3,180
- Other debts -€11,700
down €11,700 (-9.2%), from €126,641 to €114,941
- Profit (loss) carried forward +€1,940
up €1,940 (+1.2%), from -€160,462 to -€158,522
- Gross operating margin -€219
down €219 (-3.8%), from €5,736 to €5,517
- Purchases and services +€219
up €219 (+10.6%), from €2,064 to €2,283
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 | €24,963 | €15,203 | -€9,760 | -39.1% |
| Fixed assets | 21/28 | €17,880 | €14,303 | -€3,577 | -20.0% |
| Tangible fixed assets | 22/27 | €17,880 | €14,303 | -€3,577 | -20.0% |
| Land and buildings | 22 | €14,700 | €14,303 | -€397 | -2.7% |
| Plant, machinery and equipment | 23 | €3,180 | - | -€3,180 | |
| Current assets | 29/58 | €7,083 | €900 | -€6,183 | -87.3% |
| Cash at bank and in hand | 54/58 | €7,083 | €900 | -€6,183 | -87.3% |
| Total equity and liabilities | 10/49 | €24,963 | €15,203 | -€9,760 | -39.1% |
| Equity | 10/15 | -€101,678 | -€99,738 | +€1,940 | +1.9% |
| Contributions | 10/11 | €56,025 | €56,025 | = | 0.0% |
| Reserves | 13 | €2,759 | €2,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,759 | €2,759 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €2,759 | +€2,759 | |
| Other | 1319 | €2,759 | - | -€2,759 | |
| Profit (loss) carried forward | 14 | -€160,462 | -€158,522 | +€1,940 | +1.2% |
| Amounts payable | 17/49 | €126,641 | €114,941 | -€11,700 | -9.2% |
| Amounts payable within one year | 42/48 | €126,641 | €114,941 | -€11,700 | -9.2% |
| Other amounts payable | 47/48 | €126,641 | €114,941 | -€11,700 | -9.2% |
| Turnover | 70 | €7,800 | €7,800 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,064 | €2,283 | +€219 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,577 | €3,577 | = | 0.0% |
| Gross operating margin | 9900 | €5,736 | €5,517 | -€219 | -3.8% |
| Operating profit (loss) | 9901 | €2,159 | €1,940 | -€219 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €2,159 | €1,940 | -€219 | -10.2% |
| Profit (loss) for the period | 9904 | €2,159 | €1,940 | -€219 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,159 | €1,940 | -€219 | -10.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.