Barustiek: 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.
Barustiek
Largest movements
- Tangible fixed assets -€17,960
down €17,960 (-6.7%), from €269,966 to €252,006
of which Land and buildings: -€11,174
- Profit (loss) carried forward +€22,476
up €22,476 (+23.8%), from -€94,608 to -€72,132
- Debts after one year -€22,099
down €22,099 (-9.4%), from €234,162 to €212,063
- Current portion of long-term debt -€18,240
down €18,240 (-35.4%), from €51,490 to €33,250
- Other debts +€4,166
up €4,166 (+9.0%), from €46,239 to €50,405
- Trade debts -€4,066
down €4,066 (-39.0%), from €10,437 to €6,371
- Staff costs -€21,219
down €21,219 (-99.1%), from €21,417 to €198
- Gross operating margin -€4,912
down €4,912 (-7.5%), from €65,854 to €60,941
- Other operating charges -€942
down €942 (-22.9%), from €4,108 to €3,166
- Financial charges -€714
down €714 (-4.8%), from €14,888 to €14,174
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 | €282,031 | €264,212 | -€17,819 | -6.3% |
| Fixed assets | 21/28 | €271,541 | €253,581 | -€17,960 | -6.6% |
| Tangible fixed assets | 22/27 | €269,966 | €252,006 | -€17,960 | -6.7% |
| Land and buildings | 22 | €237,876 | €226,702 | -€11,174 | -4.7% |
| Plant, machinery and equipment | 23 | €8,862 | €8,433 | -€428 | -4.8% |
| Furniture and vehicles | 24 | €1,003 | €387 | -€616 | -61.4% |
| Leasing and similar rights | 25 | €22,225 | €16,484 | -€5,741 | -25.8% |
| Financial fixed assets | 28 | €1,575 | €1,575 | = | 0.0% |
| Current assets | 29/58 | €10,490 | €10,631 | +€141 | +1.3% |
| Stocks and contracts in progress | 3 | €5,161 | €4,747 | -€414 | -8.0% |
| Stocks | 30/36 | €5,161 | €4,747 | -€414 | -8.0% |
| Amounts receivable within one year | 40/41 | €1,040 | €345 | -€695 | -66.8% |
| Trade receivables | 40 | €321 | €75 | -€246 | -76.6% |
| Other amounts receivable | 41 | €719 | €270 | -€449 | -62.5% |
| Cash at bank and in hand | 54/58 | €3,405 | €3,694 | +€289 | +8.5% |
| Deferred charges and accrued income | 490/1 | €885 | €1,846 | +€961 | +109% |
| Total equity and liabilities | 10/49 | €282,031 | €264,212 | -€17,819 | -6.3% |
| Equity | 10/15 | -€74,608 | -€52,132 | +€22,476 | +30.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,608 | -€72,132 | +€22,476 | +23.8% |
| Amounts payable | 17/49 | €356,639 | €316,344 | -€40,295 | -11.3% |
| Amounts payable after more than one year | 17 | €234,162 | €212,063 | -€22,099 | -9.4% |
| Financial debts | 170/4 | €234,162 | €212,063 | -€22,099 | -9.4% |
| Amounts payable within one year | 42/48 | €121,922 | €103,766 | -€18,157 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €51,490 | €33,250 | -€18,240 | -35.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €10,437 | €6,371 | -€4,066 | -39.0% |
| Suppliers | 440/4 | €10,437 | €6,371 | -€4,066 | -39.0% |
| Advances received on contracts in progress | 46 | €4,774 | €4,379 | -€395 | -8.3% |
| Taxes, remuneration and social security | 45 | €8,983 | €9,361 | +€379 | +4.2% |
| Taxes | 450/3 | €7,547 | €4,705 | -€2,843 | -37.7% |
| Remuneration and social security | 454/9 | €1,435 | €4,656 | +€3,221 | +224% |
| Other amounts payable | 47/48 | €46,239 | €50,405 | +€4,166 | +9.0% |
| Accrued charges and deferred income | 492/3 | €555 | €516 | -€39 | -7.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €21,417 | €198 | -€21,219 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,937 | €20,501 | -€436 | -2.1% |
| Other operating charges | 640/8 | €4,108 | €3,166 | -€942 | -22.9% |
| Gross operating margin | 9900 | €65,854 | €60,941 | -€4,912 | -7.5% |
| Operating profit (loss) | 9901 | €19,392 | €37,077 | +€17,685 | +91.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €14,888 | €14,174 | -€714 | -4.8% |
| Recurring financial charges | 65 | €14,888 | €14,174 | -€714 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €4,503 | €22,902 | +€18,399 | +409% |
| Income taxes | 67/77 | €453 | €426 | -€26 | -5.8% |
| Profit (loss) for the period | 9904 | €4,051 | €22,476 | +€18,425 | +455% |
| Profit (loss) for the period to be appropriated | 9905 | €4,051 | €22,476 | +€18,425 | +455% |
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 24 October 2026 via checked.be.