BARZELE: 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.
BARZELE
Largest movements
- Cash +€7,592
up €7,592 (+9.0%), from €84,440 to €92,032
mainly Net result for the year (+€4,327) and Other debts (+€2,364)
- Reserves +€4,327
up €4,327 (+8.8%), from €49,154 to €53,481
of which Distributable reserves: +€4,327
- Other debts +€2,364
up €2,364 (+19.6%), from €12,079 to €14,443
- Gross operating margin +€3,775
up €3,775 (+60.1%), from €6,282 to €10,056
- Taxes +€1,202
up €1,202 (+98.8%), from €1,217 to €2,419
- Other operating charges +€622
up €622 (+23.5%), from €2,644 to €3,267
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 | €124,450 | €132,156 | +€7,707 | +6.2% |
| Fixed assets | 21/28 | €40,010 | €40,010 | = | 0.0% |
| Financial fixed assets | 28 | €40,010 | €40,010 | = | 0.0% |
| Current assets | 29/58 | €84,440 | €92,147 | +€7,707 | +9.1% |
| Current investments | 50/53 | - | €115 | +€115 | |
| Cash at bank and in hand | 54/58 | €84,440 | €92,032 | +€7,592 | +9.0% |
| Total equity and liabilities | 10/49 | €124,450 | €132,156 | +€7,707 | +6.2% |
| Equity | 10/15 | €111,154 | €115,481 | +€4,327 | +3.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €49,154 | €53,481 | +€4,327 | +8.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €42,954 | €47,281 | +€4,327 | +10.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,295 | €16,675 | +€3,380 | +25.4% |
| Amounts payable within one year | 42/48 | €13,295 | €16,675 | +€3,380 | +25.4% |
| Taxes, remuneration and social security | 45 | €1,216 | €2,233 | +€1,016 | +83.5% |
| Taxes | 450/3 | €1,216 | €2,233 | +€1,016 | +83.5% |
| Other amounts payable | 47/48 | €12,079 | €14,443 | +€2,364 | +19.6% |
| Other operating charges | 640/8 | €2,644 | €3,267 | +€622 | +23.5% |
| Gross operating margin | 9900 | €6,282 | €10,056 | +€3,775 | +60.1% |
| Operating profit (loss) | 9901 | €3,637 | €6,790 | +€3,152 | +86.7% |
| Financial income | 75/76B | €0 | €1 | +€0 | +129.7% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +129.7% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,593 | €6,745 | +€3,153 | +87.8% |
| Income taxes | 67/77 | €1,217 | €2,419 | +€1,202 | +98.8% |
| Profit (loss) for the period | 9904 | €2,376 | €4,327 | +€1,951 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,376 | €4,327 | +€1,951 | +82.1% |
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 3 October 2026 via checked.be.