BARVER: 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.
BARVER
Largest movements
- Cash +€75,685
up €75,685 (+129.4%), from €58,481 to €134,167
mainly Trade debts (+€54,143) and Net result for the year (+€41,593)
- Receivables within one year +€22,368
up €22,368 (+67.3%), from €33,235 to €55,603
of which Trade receivables: +€37,344
- Deferred charges and accrued income +€8,937
up €8,937 (+37.3%), from €23,970 to €32,908
- Tangible fixed assets -€7,355
down €7,355 (-38.7%), from €19,008 to €11,653
of which Plant, machinery and equipment: -€4,879
- Trade debts +€54,143
up €54,143 (+248.5%), from €21,792 to €75,935
- Reserves +€32,000
up €32,000 (+82.1%), from €39,000 to €71,000
- Profit (loss) carried forward +€9,593
up €9,593, from -€8,944 to €648
- Tax, wage and social debts +€2,611
up €2,611 (+22.1%), from €11,799 to €14,410
of which Remuneration and social security: +€4,374
- Gross operating margin +€56,695
up €56,695 (+43.9%), from €129,119 to €185,815
- Staff costs +€32,440
up €32,440 (+35.9%), from €90,281 to €122,721
- Taxes +€9,537
up €9,537 (+193.6%), from €4,925 to €14,462
- Depreciation -€3,211
down €3,211 (-38.5%), from €8,336 to €5,125
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 | €134,829 | €234,465 | +€99,636 | +73.9% |
| Fixed assets | 21/28 | €19,143 | €11,788 | -€7,355 | -38.4% |
| Tangible fixed assets | 22/27 | €19,008 | €11,653 | -€7,355 | -38.7% |
| Plant, machinery and equipment | 23 | €16,532 | €11,653 | -€4,879 | -29.5% |
| Furniture and vehicles | 24 | €2,476 | €0 | -€2,476 | -100.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €115,687 | €222,677 | +€106,991 | +92.5% |
| Amounts receivable within one year | 40/41 | €33,235 | €55,603 | +€22,368 | +67.3% |
| Trade receivables | 40 | €17,533 | €54,878 | +€37,344 | +213.0% |
| Other amounts receivable | 41 | €15,702 | €725 | -€14,977 | -95.4% |
| Cash at bank and in hand | 54/58 | €58,481 | €134,167 | +€75,685 | +129.4% |
| Deferred charges and accrued income | 490/1 | €23,970 | €32,908 | +€8,937 | +37.3% |
| Total equity and liabilities | 10/49 | €134,829 | €234,465 | +€99,636 | +73.9% |
| Equity | 10/15 | €38,756 | €80,348 | +€41,593 | +107.3% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Reserves | 13 | €39,000 | €71,000 | +€32,000 | +82.1% |
| Distributable reserves | 133 | €39,000 | €71,000 | +€32,000 | +82.1% |
| Profit (loss) carried forward | 14 | -€8,944 | €648 | +€9,593 | |
| Amounts payable | 17/49 | €96,074 | €154,117 | +€58,043 | +60.4% |
| Amounts payable within one year | 42/48 | €96,074 | €154,117 | +€58,043 | +60.4% |
| Trade debts | 44 | €21,792 | €75,935 | +€54,143 | +248.5% |
| Suppliers | 440/4 | €21,792 | €75,935 | +€54,143 | +248.5% |
| Taxes, remuneration and social security | 45 | €11,799 | €14,410 | +€2,611 | +22.1% |
| Taxes | 450/3 | €4,925 | €3,162 | -€1,763 | -35.8% |
| Remuneration and social security | 454/9 | €6,874 | €11,247 | +€4,374 | +63.6% |
| Other amounts payable | 47/48 | €62,483 | €63,772 | +€1,289 | +2.1% |
| Non-recurring operating income | 76A | - | €10,271 | +€10,271 | |
| Remuneration, social security and pensions | 62 | €90,281 | €122,721 | +€32,440 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,336 | €5,125 | -€3,211 | -38.5% |
| Other operating charges | 640/8 | €1,206 | €1,019 | -€187 | -15.5% |
| Gross operating margin | 9900 | €129,119 | €185,815 | +€56,695 | +43.9% |
| Operating profit (loss) | 9901 | €29,296 | €56,949 | +€27,653 | +94.4% |
| Financial income | 75/76B | €281 | €142 | -€139 | -49.5% |
| Recurring financial income | 75 | €281 | €142 | -€139 | -49.5% |
| Financial charges | 65/66B | €1,391 | €1,036 | -€354 | -25.5% |
| Recurring financial charges | 65 | €1,391 | €1,036 | -€354 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €28,187 | €56,055 | +€27,868 | +98.9% |
| Income taxes | 67/77 | €4,925 | €14,462 | +€9,537 | +193.6% |
| Profit (loss) for the period | 9904 | €23,262 | €41,593 | +€18,331 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,262 | €41,593 | +€18,331 | +78.8% |
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 29 September 2026 via checked.be.