BARVANS: 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.
BARVANS
Largest movements
- Tangible fixed assets -€11,396
down €11,396 (-51.0%), from €22,325 to €10,929
- Current investments -€6,838
down €6,838 (-24.7%), from €27,682 to €20,844
- Deferred charges and accrued income +€5,922
up €5,922, from €0 to €5,922
- Receivables within one year -€2,987
down €2,987 (-13.6%), from €21,928 to €18,941
of which Trade receivables: -€4,046
- Tax, wage and social debts +€73,461
up €73,461 (+89.4%), from €82,137 to €155,598
of which Remuneration and social security: +€57,069
- Profit (loss) carried forward -€60,091
down €60,091 (-39.8%), from -€150,849 to -€210,940
- Other debts -€18,475
down €18,475 (-98.0%), from €18,847 to €372
- Trade debts -€11,904
down €11,904 (-9.2%), from €129,989 to €118,085
- Staff costs -€40,435
down €40,435 (-12.9%), from €312,326 to €271,891
- Gross operating margin -€36,161
down €36,161 (-13.5%), from €267,533 to €231,372
- Depreciation -€2,813
down €2,813 (-18.7%), from €15,081 to €12,268
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,584 | €83,575 | -€17,009 | -16.9% |
| Fixed assets | 21/28 | €32,411 | €20,143 | -€12,268 | -37.9% |
| Intangible fixed assets | 21 | €2,046 | €1,174 | -€872 | -42.6% |
| Tangible fixed assets | 22/27 | €22,325 | €10,929 | -€11,396 | -51.0% |
| Plant, machinery and equipment | 23 | €7,878 | €3,157 | -€4,721 | -59.9% |
| Furniture and vehicles | 24 | €11,822 | €6,424 | -€5,398 | -45.7% |
| Other tangible fixed assets | 26 | €2,625 | €1,348 | -€1,277 | -48.6% |
| Financial fixed assets | 28 | €8,040 | €8,040 | = | 0.0% |
| Current assets | 29/58 | €68,173 | €63,432 | -€4,741 | -7.0% |
| Stocks and contracts in progress | 3 | €18,563 | €17,725 | -€838 | -4.5% |
| Stocks | 30/36 | €18,563 | €17,725 | -€838 | -4.5% |
| Amounts receivable within one year | 40/41 | €21,928 | €18,941 | -€2,987 | -13.6% |
| Trade receivables | 40 | €7,377 | €3,331 | -€4,046 | -54.8% |
| Other amounts receivable | 41 | €14,551 | €15,610 | +€1,059 | +7.3% |
| Current investments | 50/53 | €27,682 | €20,844 | -€6,838 | -24.7% |
| Deferred charges and accrued income | 490/1 | €0 | €5,922 | +€5,922 | |
| Total equity and liabilities | 10/49 | €100,584 | €83,575 | -€17,009 | -16.9% |
| Equity | 10/15 | -€130,389 | -€190,480 | -€60,091 | -46.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,849 | -€210,940 | -€60,091 | -39.8% |
| Amounts payable | 17/49 | €230,973 | €274,055 | +€43,082 | +18.7% |
| Amounts payable within one year | 42/48 | €230,973 | €274,055 | +€43,082 | +18.7% |
| Trade debts | 44 | €129,989 | €118,085 | -€11,904 | -9.2% |
| Suppliers | 440/4 | €129,989 | €118,085 | -€11,904 | -9.2% |
| Taxes, remuneration and social security | 45 | €82,137 | €155,598 | +€73,461 | +89.4% |
| Taxes | 450/3 | €61,645 | €78,037 | +€16,392 | +26.6% |
| Remuneration and social security | 454/9 | €20,492 | €77,561 | +€57,069 | +278.5% |
| Other amounts payable | 47/48 | €18,847 | €372 | -€18,475 | -98.0% |
| Remuneration, social security and pensions | 62 | €312,326 | €271,891 | -€40,435 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,081 | €12,268 | -€2,813 | -18.7% |
| Other operating charges | 640/8 | €562 | €728 | +€166 | +29.5% |
| Non-recurring operating charges | 66A | €6,809 | €1,200 | -€5,609 | -82.4% |
| Gross operating margin | 9900 | €267,533 | €231,372 | -€36,161 | -13.5% |
| Operating profit (loss) | 9901 | -€67,245 | -€54,715 | +€12,530 | +18.6% |
| Financial income | 75/76B | €4 | €10 | +€6 | +150.0% |
| Recurring financial income | 75 | €4 | €10 | +€6 | +150.0% |
| Financial charges | 65/66B | €5,326 | €5,386 | +€60 | +1.1% |
| Recurring financial charges | 65 | €5,326 | €5,386 | +€60 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€72,567 | -€60,091 | +€12,476 | +17.2% |
| Profit (loss) for the period | 9904 | -€72,567 | -€60,091 | +€12,476 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,567 | -€60,091 | +€12,476 | +17.2% |
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 4 October 2026 via checked.be.