BARYON DESIGN: 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.
BARYON DESIGN
Largest movements
- Receivables within one year +€11,474
up €11,474 (+67.4%), from €17,024 to €28,499
of which Trade receivables: +€11,474
- Intangible fixed assets -€10,221
down €10,221 (-26.1%), from €39,131 to €28,909
- Tangible fixed assets -€6,048
down €6,048 (-88.6%), from €6,829 to €780
of which Furniture and vehicles: -€4,993
- Cash -€4,293
down €4,293 (-4.7%), from €90,919 to €86,626
mainly Debts after one year (-€46,621) and Current portion of long-term debt (-€24,385)
- Reserves +€72,433
up €72,433 (+636%), from €11,387 to €83,821
- Debts after one year -€46,621
down €46,621 (-75.7%), from €61,621 to €15,000
- Current portion of long-term debt -€24,385
down €24,385 (-100%), from €24,385 to €0
- Other debts -€10,218
down €10,218 (-34.0%), from €30,038 to €19,820
- Staff costs -€71,705
down €71,705, from €71,607 to -€98
- Taxes +€17,225
up €17,225 (+823%), from €2,092 to €19,318
- Gross operating margin +€6,333
up €6,333 (+6.2%), from €102,336 to €108,669
- Depreciation -€2,948
down €2,948 (-20.7%), from €14,225 to €11,276
- Financial charges +€2,334
up €2,334 (+83.1%), from €2,810 to €5,144
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 | €156,109 | €146,595 | -€9,514 | -6.1% |
| Fixed assets | 21/28 | €45,959 | €29,690 | -€16,270 | -35.4% |
| Intangible fixed assets | 21 | €39,131 | €28,909 | -€10,221 | -26.1% |
| Tangible fixed assets | 22/27 | €6,829 | €780 | -€6,048 | -88.6% |
| Plant, machinery and equipment | 23 | €1,835 | €780 | -€1,055 | -57.5% |
| Furniture and vehicles | 24 | €4,993 | €0 | -€4,993 | -100% |
| Current assets | 29/58 | €110,150 | €116,905 | +€6,755 | +6.1% |
| Stocks and contracts in progress | 3 | €668 | €418 | -€251 | -37.5% |
| Stocks | 30/36 | €668 | €418 | -€251 | -37.5% |
| Amounts receivable within one year | 40/41 | €17,024 | €28,499 | +€11,474 | +67.4% |
| Trade receivables | 40 | €17,024 | €28,499 | +€11,474 | +67.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €90,919 | €86,626 | -€4,293 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,538 | €1,363 | -€175 | -11.4% |
| Total equity and liabilities | 10/49 | €156,109 | €146,595 | -€9,514 | -6.1% |
| Equity | 10/15 | €22,387 | €94,821 | +€72,433 | +324% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €11,387 | €83,821 | +€72,433 | +636% |
| Distributable reserves | 133 | €11,387 | €83,821 | +€72,433 | +636% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €133,722 | €51,774 | -€81,948 | -61.3% |
| Amounts payable after more than one year | 17 | €61,621 | €15,000 | -€46,621 | -75.7% |
| Financial debts | 170/4 | €61,621 | €15,000 | -€46,621 | -75.7% |
| Amounts payable within one year | 42/48 | €72,101 | €36,774 | -€35,327 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €24,385 | €0 | -€24,385 | -100% |
| Financial debts | 43 | €727 | €469 | -€259 | -35.6% |
| Credit institutions | 430/8 | €727 | €469 | -€259 | -35.6% |
| Trade debts | 44 | €1,202 | €1,228 | +€26 | +2.1% |
| Suppliers | 440/4 | €1,202 | €1,228 | +€26 | +2.1% |
| Taxes, remuneration and social security | 45 | €15,749 | €15,258 | -€491 | -3.1% |
| Taxes | 450/3 | €13,503 | €13,201 | -€302 | -2.2% |
| Remuneration and social security | 454/9 | €2,246 | €2,057 | -€189 | -8.4% |
| Other amounts payable | 47/48 | €30,038 | €19,820 | -€10,218 | -34.0% |
| Non-recurring operating income | 76A | - | €7 | +€7 | |
| Remuneration, social security and pensions | 62 | €71,607 | -€98 | -€71,705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,225 | €11,276 | -€2,948 | -20.7% |
| Other operating charges | 640/8 | €1,061 | €595 | -€466 | -43.9% |
| Gross operating margin | 9900 | €102,336 | €108,669 | +€6,333 | +6.2% |
| Operating profit (loss) | 9901 | €15,443 | €96,895 | +€81,452 | +527% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,810 | €5,144 | +€2,334 | +83.1% |
| Recurring financial charges | 65 | €2,810 | €5,144 | +€2,334 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €12,633 | €91,751 | +€79,119 | +626% |
| Income taxes | 67/77 | €2,092 | €19,318 | +€17,225 | +823% |
| Profit (loss) for the period | 9904 | €10,540 | €72,433 | +€61,893 | +587% |
| Profit (loss) for the period to be appropriated | 9905 | €10,540 | €72,433 | +€61,893 | +587% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.