Barvic: 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.
Barvic
Largest movements
- Cash -€40,630
down €40,630 (-49.2%), from €82,521 to €41,891
mainly Other debts (-€32,098) and Net result for the year (-€23,997)
- Receivables within one year -€16,196
down €16,196 (-83.5%), from €19,405 to €3,209
- Other debts -€32,098
down €32,098 (-64.2%), from €50,000 to €17,902
- Reserves -€23,997
down €23,997 (-50.2%), from €47,763 to €23,766
of which Distributable reserves: -€23,997
- Trade debts -€1,850
down €1,850 (-88.7%), from €2,086 to €237
- Gross operating margin -€55,283
down €55,283, from €33,355 to -€21,928
- Taxes -€6,308
down €6,308 (-100.0%), from €6,308 to €0
- Depreciation -€702
down €702 (-38.6%), from €1,820 to €1,118
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 | €118,587 | €60,644 | -€57,944 | -48.9% |
| Fixed assets | 21/28 | €1,510 | €392 | -€1,118 | -74.0% |
| Tangible fixed assets | 22/27 | €1,510 | €392 | -€1,118 | -74.0% |
| Plant, machinery and equipment | 23 | €849 | €392 | -€457 | -53.8% |
| Furniture and vehicles | 24 | €661 | €0 | -€661 | -100.0% |
| Current assets | 29/58 | €117,078 | €60,252 | -€56,826 | -48.5% |
| Amounts receivable within one year | 40/41 | €19,405 | €3,209 | -€16,196 | -83.5% |
| Other amounts receivable | 41 | €19,405 | €3,209 | -€16,196 | -83.5% |
| Current investments | 50/53 | €15,151 | €15,151 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82,521 | €41,891 | -€40,630 | -49.2% |
| Total equity and liabilities | 10/49 | €118,587 | €60,644 | -€57,944 | -48.9% |
| Equity | 10/15 | €66,363 | €42,366 | -€23,997 | -36.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,763 | €23,766 | -€23,997 | -50.2% |
| Non-distributable reserves | 130/1 | €15,151 | €15,151 | = | 0.0% |
| Own shares acquired | 1312 | €15,151 | €15,151 | = | 0.0% |
| Distributable reserves | 133 | €32,612 | €8,615 | -€23,997 | -73.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €52,224 | €18,277 | -€33,947 | -65.0% |
| Amounts payable within one year | 42/48 | €52,224 | €18,277 | -€33,947 | -65.0% |
| Financial debts | 43 | €138 | €138 | = | 0.0% |
| Credit institutions | 430/8 | €138 | €138 | = | 0.0% |
| Trade debts | 44 | €2,086 | €237 | -€1,850 | -88.7% |
| Suppliers | 440/4 | €2,086 | €237 | -€1,850 | -88.7% |
| Other amounts payable | 47/48 | €50,000 | €17,902 | -€32,098 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,820 | €1,118 | -€702 | -38.6% |
| Other operating charges | 640/8 | €717 | €880 | +€164 | +22.9% |
| Gross operating margin | 9900 | €33,355 | -€21,928 | -€55,283 | |
| Operating profit (loss) | 9901 | €30,818 | -€23,926 | -€54,745 | |
| Financial charges | 65/66B | €120 | €70 | -€50 | -41.7% |
| Recurring financial charges | 65 | €120 | €70 | -€50 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €30,698 | -€23,997 | -€54,695 | |
| Income taxes | 67/77 | €6,308 | €0 | -€6,308 | -100.0% |
| Profit (loss) for the period | 9904 | €24,390 | -€23,997 | -€48,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,390 | -€23,997 | -€48,386 |
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 8 October 2026 via checked.be.