'T BAREELTJE: 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.
'T BAREELTJE
Largest movements
- Receivables within one year -€13,816
down €13,816 (-85.3%), from €16,194 to €2,378
of which Other amounts receivable: -€9,270
- Cash +€7,577
up €7,577 (+16.0%), from €47,317 to €54,893
mainly Receivables within one year (+€13,816) and Net result for the year (+€9,467)
- Tangible fixed assets +€5,309
up €5,309 (+319%), from €1,665 to €6,974
of which Other tangible fixed assets: +€5,309
- Deferred charges and accrued income -€3,140
down €3,140 (-98.1%), from €3,200 to €60
- Reserves +€9,467
up €9,467 (+29.3%), from €32,276 to €41,742
- Other debts -€9,016
down €9,016 (-82.0%), from €11,000 to €1,984
- Trade debts -€4,275
down €4,275 (-30.4%), from €14,065 to €9,790
- Gross operating margin -€15,063
down €15,063 (-43.8%), from €34,352 to €19,289
- Financial charges -€5,702
down €5,702 (-61.6%), from €9,264 to €3,561
- Taxes -€2,116
down €2,116 (-37.2%), from €5,685 to €3,569
- Depreciation +€808
up €808 (+215%), from €375 to €1,184
- Other operating charges +€584
up €584 (+59.2%), from €986 to €1,570
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 | €70,142 | €66,071 | -€4,071 | -5.8% |
| Fixed assets | 21/28 | €1,665 | €6,974 | +€5,309 | +319% |
| Tangible fixed assets | 22/27 | €1,665 | €6,974 | +€5,309 | +319% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,665 | €6,974 | +€5,309 | +319% |
| Current assets | 29/58 | €68,477 | €59,097 | -€9,380 | -13.7% |
| Stocks and contracts in progress | 3 | €1,766 | €1,766 | = | 0.0% |
| Stocks | 30/36 | €1,766 | €1,766 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,194 | €2,378 | -€13,816 | -85.3% |
| Trade receivables | 40 | €4,546 | €0 | -€4,546 | -100% |
| Other amounts receivable | 41 | €11,648 | €2,378 | -€9,270 | -79.6% |
| Cash at bank and in hand | 54/58 | €47,317 | €54,893 | +€7,577 | +16.0% |
| Deferred charges and accrued income | 490/1 | €3,200 | €60 | -€3,140 | -98.1% |
| Total equity and liabilities | 10/49 | €70,142 | €66,071 | -€4,071 | -5.8% |
| Equity | 10/15 | €38,476 | €47,942 | +€9,467 | +24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,276 | €41,742 | +€9,467 | +29.3% |
| Distributable reserves | 133 | €32,276 | €41,742 | +€9,467 | +29.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,666 | €18,129 | -€13,537 | -42.8% |
| Amounts payable within one year | 42/48 | €31,666 | €18,129 | -€13,537 | -42.8% |
| Trade debts | 44 | €14,065 | €9,790 | -€4,275 | -30.4% |
| Suppliers | 440/4 | €14,065 | €9,790 | -€4,275 | -30.4% |
| Taxes, remuneration and social security | 45 | €6,601 | €6,354 | -€247 | -3.7% |
| Taxes | 450/3 | €6,601 | €6,354 | -€247 | -3.7% |
| Other amounts payable | 47/48 | €11,000 | €1,984 | -€9,016 | -82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €1,184 | +€808 | +215% |
| Other operating charges | 640/8 | €986 | €1,570 | +€584 | +59.2% |
| Gross operating margin | 9900 | €34,352 | €19,289 | -€15,063 | -43.8% |
| Operating profit (loss) | 9901 | €32,990 | €16,535 | -€16,455 | -49.9% |
| Financial income | 75/76B | €613 | €61 | -€552 | -90.0% |
| Recurring financial income | 75 | €613 | €61 | -€552 | -90.0% |
| Financial charges | 65/66B | €9,264 | €3,561 | -€5,702 | -61.6% |
| Recurring financial charges | 65 | €9,264 | €3,561 | -€5,702 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €24,340 | €13,035 | -€11,305 | -46.4% |
| Income taxes | 67/77 | €5,685 | €3,569 | -€2,116 | -37.2% |
| Profit (loss) for the period | 9904 | €18,655 | €9,467 | -€9,189 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,655 | €9,467 | -€9,189 | -49.3% |
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 29 October 2026 via checked.be.