BARZ: 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.
BARZ
Largest movements
- Cash +€20,261
up €20,261 (+178%), from €11,362 to €31,623
mainly Depreciation (+€19,216) and Tax, wage and social debts (+€9,332)
- Tangible fixed assets -€11,216
down €11,216 (-24.6%), from €45,531 to €34,315
of which Furniture and vehicles: -€14,107
- Other debts -€9,481
down €9,481 (-38.6%), from €24,541 to €15,060
- Tax, wage and social debts +€9,332
up €9,332 (+153%), from €6,087 to €15,419
of which Remuneration and social security: +€5,637
- Profit (loss) carried forward +€7,212
up €7,212 (+15.2%), from €47,599 to €54,811
- Trade debts +€2,234
up €2,234 (+44.3%), from €5,040 to €7,274
- Staff costs +€39,813
up €39,813 (+140%), from €28,391 to €68,204
- Gross operating margin +€27,896
up €27,896 (+39.5%), from €70,592 to €98,488
- Depreciation +€7,514
up €7,514 (+64.2%), from €11,702 to €19,216
- Taxes -€1,805
down €1,805 (-45.9%), from €3,933 to €2,128
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 | €83,267 | €92,563 | +€9,296 | +11.2% |
| Fixed assets | 21/28 | €70,931 | €59,715 | -€11,216 | -15.8% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €45,531 | €34,315 | -€11,216 | -24.6% |
| Furniture and vehicles | 24 | €29,891 | €15,785 | -€14,107 | -47.2% |
| Leasing and similar rights | 25 | €15,639 | €18,530 | +€2,891 | +18.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €12,336 | €32,848 | +€20,512 | +166% |
| Amounts receivable within one year | 40/41 | €975 | €1,226 | +€251 | +25.8% |
| Trade receivables | 40 | - | €1,226 | +€1,226 | |
| Other amounts receivable | 41 | €975 | - | -€975 | |
| Cash at bank and in hand | 54/58 | €11,362 | €31,623 | +€20,261 | +178% |
| Total equity and liabilities | 10/49 | €83,267 | €92,563 | +€9,296 | +11.2% |
| Equity | 10/15 | €47,599 | €54,811 | +€7,212 | +15.2% |
| Profit (loss) carried forward | 14 | €47,599 | €54,811 | +€7,212 | +15.2% |
| Amounts payable | 17/49 | €35,668 | €37,752 | +€2,084 | +5.8% |
| Amounts payable within one year | 42/48 | €35,668 | €37,752 | +€2,084 | +5.8% |
| Trade debts | 44 | €5,040 | €7,274 | +€2,234 | +44.3% |
| Suppliers | 440/4 | €5,040 | €7,274 | +€2,234 | +44.3% |
| Taxes, remuneration and social security | 45 | €6,087 | €15,419 | +€9,332 | +153% |
| Taxes | 450/3 | €3,933 | €7,628 | +€3,695 | +93.9% |
| Remuneration and social security | 454/9 | €2,154 | €7,791 | +€5,637 | +262% |
| Other amounts payable | 47/48 | €24,541 | €15,060 | -€9,481 | -38.6% |
| Remuneration, social security and pensions | 62 | €28,391 | €68,204 | +€39,813 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,702 | €19,216 | +€7,514 | +64.2% |
| Other operating charges | 640/8 | €716 | €1,604 | +€888 | +124% |
| Gross operating margin | 9900 | €70,592 | €98,488 | +€27,896 | +39.5% |
| Operating profit (loss) | 9901 | €29,783 | €9,464 | -€20,319 | -68.2% |
| Financial charges | 65/66B | €185 | €124 | -€61 | -32.8% |
| Recurring financial charges | 65 | €185 | €124 | -€61 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €29,598 | €9,340 | -€20,258 | -68.4% |
| Income taxes | 67/77 | €3,933 | €2,128 | -€1,805 | -45.9% |
| Profit (loss) for the period | 9904 | €25,665 | €7,212 | -€18,453 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,665 | €7,212 | -€18,453 | -71.9% |
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 14 October 2026 via checked.be.