BARYEU: 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.
BARYEU
Largest movements
- Cash +€37,914
up €37,914 (+54.1%), from €70,135 to €108,049
mainly Net result for the year (+€43,265) and Depreciation (+€11,307)
- Tangible fixed assets -€11,307
down €11,307 (-40.4%), from €28,014 to €16,707
of which Furniture and vehicles: -€9,375
- Profit (loss) carried forward +€43,265
up €43,265 (+58.5%), from €73,927 to €117,192
- Other debts -€17,487
down €17,487 (-79.9%), from €21,889 to €4,403
- Tax, wage and social debts +€1,716
up €1,716 (+35.3%), from €4,862 to €6,579
of which Remuneration and social security: +€1,800
- Gross operating margin +€5,970
up €5,970 (+8.8%), from €67,779 to €73,749
- Taxes +€5,292
up €5,292 (+41.3%), from €12,825 to €18,117
- Depreciation +€1,629
up €1,629 (+16.8%), from €9,678 to €11,307
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 | €101,787 | €129,381 | +€27,594 | +27.1% |
| Fixed assets | 21/28 | €28,514 | €17,207 | -€11,307 | -39.7% |
| Tangible fixed assets | 22/27 | €28,014 | €16,707 | -€11,307 | -40.4% |
| Furniture and vehicles | 24 | €19,733 | €10,357 | -€9,375 | -47.5% |
| Other tangible fixed assets | 26 | €8,281 | €6,350 | -€1,932 | -23.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €73,273 | €112,174 | +€38,901 | +53.1% |
| Amounts receivable within one year | 40/41 | €2,365 | €3,298 | +€933 | +39.4% |
| Trade receivables | 40 | €552 | €2,000 | +€1,448 | +262.3% |
| Other amounts receivable | 41 | €1,813 | €1,298 | -€515 | -28.4% |
| Cash at bank and in hand | 54/58 | €70,135 | €108,049 | +€37,914 | +54.1% |
| Deferred charges and accrued income | 490/1 | €773 | €827 | +€54 | +7.0% |
| Total equity and liabilities | 10/49 | €101,787 | €129,381 | +€27,594 | +27.1% |
| Equity | 10/15 | €74,427 | €117,692 | +€43,265 | +58.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,927 | €117,192 | +€43,265 | +58.5% |
| Amounts payable | 17/49 | €27,360 | €11,689 | -€15,671 | -57.3% |
| Amounts payable within one year | 42/48 | €27,360 | €11,689 | -€15,671 | -57.3% |
| Trade debts | 44 | €609 | €708 | +€99 | +16.3% |
| Suppliers | 440/4 | €609 | €708 | +€99 | +16.3% |
| Taxes, remuneration and social security | 45 | €4,862 | €6,579 | +€1,716 | +35.3% |
| Taxes | 450/3 | €4,862 | €4,779 | -€84 | -1.7% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €21,889 | €4,403 | -€17,487 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,678 | €11,307 | +€1,629 | +16.8% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €67,779 | €73,749 | +€5,970 | +8.8% |
| Operating profit (loss) | 9901 | €58,037 | €62,441 | +€4,404 | +7.6% |
| Financial income | 75/76B | €46 | €1 | -€45 | -97.8% |
| Recurring financial income | 75 | €46 | €1 | -€45 | -97.8% |
| Financial charges | 65/66B | €1,286 | €1,060 | -€226 | -17.6% |
| Recurring financial charges | 65 | €1,286 | €1,060 | -€226 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €56,797 | €61,383 | +€4,585 | +8.1% |
| Income taxes | 67/77 | €12,825 | €18,117 | +€5,292 | +41.3% |
| Profit (loss) for the period | 9904 | €43,972 | €43,265 | -€707 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,972 | €43,265 | -€707 | -1.6% |
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.