BARYART: 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.
BARYART
Largest movements
- Receivables within one year +€16,949
up €16,949 (+11.4%), from €148,071 to €165,020
of which Trade receivables: +€20,854
- Cash -€2,449
down €2,449 (-44.6%), from €5,489 to €3,040
mainly Receivables within one year (-€16,949) and Other debts (-€1,406)
- Profit (loss) carried forward +€13,190
up €13,190 (+10.8%), from €122,458 to €135,647
- Gross operating margin -€3,552
down €3,552 (-15.6%), from €22,726 to €19,174
- Depreciation -€1,342
down €1,342 (-47.6%), from €2,820 to €1,478
- Taxes -€506
down €506 (-12.8%), from €3,963 to €3,457
- Other operating charges +€390
up €390 (+197%), from €198 to €587
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 | €156,449 | €168,975 | +€12,526 | +8.0% |
| Fixed assets | 21/28 | €2,265 | €787 | -€1,478 | -65.3% |
| Tangible fixed assets | 22/27 | €1,824 | €346 | -€1,478 | -81.0% |
| Furniture and vehicles | 24 | €1,824 | €346 | -€1,478 | -81.0% |
| Financial fixed assets | 28 | €441 | €441 | = | 0.0% |
| Current assets | 29/58 | €154,184 | €168,188 | +€14,004 | +9.1% |
| Amounts receivable within one year | 40/41 | €148,071 | €165,020 | +€16,949 | +11.4% |
| Trade receivables | 40 | €141,663 | €162,517 | +€20,854 | +14.7% |
| Other amounts receivable | 41 | €6,408 | €2,503 | -€3,905 | -60.9% |
| Cash at bank and in hand | 54/58 | €5,489 | €3,040 | -€2,449 | -44.6% |
| Deferred charges and accrued income | 490/1 | €624 | €128 | -€496 | -79.4% |
| Total equity and liabilities | 10/49 | €156,449 | €168,975 | +€12,526 | +8.0% |
| Equity | 10/15 | €142,918 | €156,107 | +€13,190 | +9.2% |
| 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 | €122,458 | €135,647 | +€13,190 | +10.8% |
| Amounts payable | 17/49 | €13,532 | €12,868 | -€664 | -4.9% |
| Amounts payable within one year | 42/48 | €13,532 | €12,868 | -€664 | -4.9% |
| Taxes, remuneration and social security | 45 | €3,776 | €4,518 | +€742 | +19.7% |
| Taxes | 450/3 | €3,109 | €3,518 | +€409 | +13.2% |
| Remuneration and social security | 454/9 | €667 | €1,000 | +€333 | +50.0% |
| Other amounts payable | 47/48 | €9,756 | €8,350 | -€1,406 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,820 | €1,478 | -€1,342 | -47.6% |
| Other operating charges | 640/8 | €198 | €587 | +€390 | +197% |
| Gross operating margin | 9900 | €22,726 | €19,174 | -€3,552 | -15.6% |
| Operating profit (loss) | 9901 | €19,709 | €17,109 | -€2,600 | -13.2% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €406 | €489 | +€83 | +20.6% |
| Recurring financial charges | 65 | €406 | €489 | +€83 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €19,303 | €16,647 | -€2,656 | -13.8% |
| Income taxes | 67/77 | €3,963 | €3,457 | -€506 | -12.8% |
| Profit (loss) for the period | 9904 | €15,340 | €13,190 | -€2,150 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,340 | €13,190 | -€2,150 | -14.0% |
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 30 October 2026 via checked.be.