BARWAT MEDIC: 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.
BARWAT MEDIC
Largest movements
- Current investments +€147,995
up €147,995 (+20.7%), from €715,987 to €863,982
- Tangible fixed assets -€17,753
down €17,753 (-22.8%), from €77,879 to €60,126
of which Land and buildings: -€10,271
- Reserves +€129,000
up €129,000 (+127%), from €101,860 to €230,860
of which Distributable reserves: +€129,000
- Tax, wage and social debts +€15,216
up €15,216 (+21.9%), from €69,432 to €84,648
- Gross operating margin +€39,672
up €39,672 (+23.4%), from €169,853 to €209,525
- Taxes +€11,257
up €11,257 (+24.1%), from €46,696 to €57,953
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 | €1,092,716 | €1,229,290 | +€136,574 | +12.5% |
| Fixed assets | 21/28 | €78,129 | €60,376 | -€17,753 | -22.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €77,879 | €60,126 | -€17,753 | -22.8% |
| Land and buildings | 22 | €52,884 | €42,613 | -€10,271 | -19.4% |
| Plant, machinery and equipment | 23 | €1,661 | €3,685 | +€2,024 | +122% |
| Furniture and vehicles | 24 | €23,334 | €13,828 | -€9,506 | -40.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,014,587 | €1,168,914 | +€154,327 | +15.2% |
| Amounts receivable within one year | 40/41 | €44,101 | €47,089 | +€2,988 | +6.8% |
| Other amounts receivable | 41 | €44,101 | €47,089 | +€2,988 | +6.8% |
| Current investments | 50/53 | €715,987 | €863,982 | +€147,995 | +20.7% |
| Cash at bank and in hand | 54/58 | €254,499 | €257,843 | +€3,344 | +1.3% |
| Total equity and liabilities | 10/49 | €1,092,716 | €1,229,290 | +€136,574 | +12.5% |
| Equity | 10/15 | €1,000,816 | €1,130,215 | +€129,399 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €230,860 | +€129,000 | +127% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €101,860 | €230,860 | +€129,000 | +127% |
| Profit (loss) carried forward | 14 | €880,356 | €880,755 | +€399 | 0.0% |
| Amounts payable | 17/49 | €91,900 | €99,075 | +€7,175 | +7.8% |
| Amounts payable after more than one year | 17 | €12,008 | €4,003 | -€8,005 | -66.7% |
| Financial debts | 170/4 | €12,008 | €4,003 | -€8,005 | -66.7% |
| Amounts payable within one year | 42/48 | €79,892 | €95,072 | +€15,180 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €8,005 | €8,005 | = | 0.0% |
| Trade debts | 44 | €2,455 | €2,419 | -€36 | -1.5% |
| Suppliers | 440/4 | €2,455 | €2,419 | -€36 | -1.5% |
| Taxes, remuneration and social security | 45 | €69,432 | €84,648 | +€15,216 | +21.9% |
| Taxes | 450/3 | €69,432 | €84,648 | +€15,216 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,735 | €21,016 | +€281 | +1.4% |
| Other operating charges | 640/8 | €4,045 | €4,077 | +€32 | +0.8% |
| Gross operating margin | 9900 | €169,853 | €209,525 | +€39,672 | +23.4% |
| Operating profit (loss) | 9901 | €145,073 | €184,432 | +€39,359 | +27.1% |
| Financial income | 75/76B | €3,564 | €3,367 | -€197 | -5.5% |
| Recurring financial income | 75 | €3,564 | €3,367 | -€197 | -5.5% |
| Financial charges | 65/66B | €459 | €447 | -€12 | -2.6% |
| Recurring financial charges | 65 | €459 | €447 | -€12 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €148,178 | €187,352 | +€39,174 | +26.4% |
| Income taxes | 67/77 | €46,696 | €57,953 | +€11,257 | +24.1% |
| Profit (loss) for the period | 9904 | €101,482 | €129,399 | +€27,917 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €101,482 | €129,399 | +€27,917 | +27.5% |
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 20 October 2026 via checked.be.