BAREÏT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
BAREÏT
Largest movements
- Financial fixed assets +€13,500
new in 2025: €13,500
- Receivables within one year +€9,885
up €9,885 (+1,518%), from €651 to €10,536
of which Trade receivables: +€9,186
- Deferred charges and accrued income +€8,454
up €8,454 (+20,395%), from €41 to €8,495
- Tangible fixed assets -€2,600
down €2,600 (-35.4%), from €7,340 to €4,740
- Cash +€815
up €815 (+12.2%), from €6,705 to €7,520
mainly Net result for the year (+€17,730) and Trade debts (+€8,808)
- Profit (loss) carried forward +€17,730
up €17,730 (+180%), from €9,849 to €27,580
- Trade debts +€8,808
up €8,808 (+2,342%), from €376 to €9,184
- Tax, wage and social debts +€2,843
up €2,843 (+172%), from €1,657 to €4,500
- Other debts +€673
up €673 (+36.3%), from €1,856 to €2,528
- Gross operating margin +€10,733
up €10,733 (+71.0%), from €15,111 to €25,845
- Depreciation +€2,140
up €2,140 (+465%), from €460 to €2,600
- Taxes +€2,047
up €2,047 (+59.5%), from €3,437 to €5,484
- Financial charges -€478
down €478 (-80.6%), from €593 to €115
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,738 | €44,792 | +€30,054 | +204% |
| Fixed assets | 21/28 | €7,340 | €18,240 | +€10,900 | +148% |
| Tangible fixed assets | 22/27 | €7,340 | €4,740 | -€2,600 | -35.4% |
| Furniture and vehicles | 24 | €7,340 | €4,740 | -€2,600 | -35.4% |
| Financial fixed assets | 28 | - | €13,500 | +€13,500 | |
| Current assets | 29/58 | €7,398 | €26,552 | +€19,154 | +259% |
| Amounts receivable within one year | 40/41 | €651 | €10,536 | +€9,885 | +1,518% |
| Trade receivables | 40 | - | €9,186 | +€9,186 | |
| Other amounts receivable | 41 | €651 | €1,350 | +€699 | +107% |
| Cash at bank and in hand | 54/58 | €6,705 | €7,520 | +€815 | +12.2% |
| Deferred charges and accrued income | 490/1 | €41 | €8,495 | +€8,454 | +20,395% |
| Total equity and liabilities | 10/49 | €14,738 | €44,792 | +€30,054 | +204% |
| Equity | 10/15 | €10,849 | €28,580 | +€17,730 | +163% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,849 | €27,580 | +€17,730 | +180% |
| Amounts payable | 17/49 | €3,889 | €16,212 | +€12,323 | +317% |
| Amounts payable within one year | 42/48 | €3,889 | €16,212 | +€12,323 | +317% |
| Trade debts | 44 | €376 | €9,184 | +€8,808 | +2,342% |
| Suppliers | 440/4 | €376 | €9,184 | +€8,808 | +2,342% |
| Taxes, remuneration and social security | 45 | €1,657 | €4,500 | +€2,843 | +172% |
| Taxes | 450/3 | €1,657 | €4,500 | +€2,843 | +172% |
| Other amounts payable | 47/48 | €1,856 | €2,528 | +€673 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €2,600 | +€2,140 | +465% |
| Gross operating margin | 9900 | €15,111 | €25,845 | +€10,733 | +71.0% |
| Operating profit (loss) | 9901 | €14,651 | €23,245 | +€8,593 | +58.7% |
| Financial income | 75/76B | €87 | €85 | -€3 | -3.0% |
| Recurring financial income | 75 | €87 | €85 | -€3 | -3.0% |
| Financial charges | 65/66B | €593 | €115 | -€478 | -80.6% |
| Recurring financial charges | 65 | €593 | €115 | -€478 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €14,146 | €23,214 | +€9,069 | +64.1% |
| Income taxes | 67/77 | €3,437 | €5,484 | +€2,047 | +59.5% |
| Profit (loss) for the period | 9904 | €10,708 | €17,730 | +€7,022 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,708 | €17,730 | +€7,022 | +65.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.