BAARL'S ROEM: what changed
What changed
BAARL'S ROEM
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
-€28,846
2025 · -€30,515+€1,668
Equity
€1.5m
2025 · €1.5m-€28,846
Cash
€53,509
2025 · €39,968+€13,541
Balance sheet total
€2.3m
2025 · €2.3m-€69,537
Largest movements
Assets
- Tangible fixed assets -€79,389
down €79,389 (-3.5%), from €2.3m to €2.2m
Equity and liabilities
- Debts after one year -€29,850
down €29,850 (-4.0%), from €750,727 to €720,877
of which Financial debts: -€29,850
- Profit (loss) carried forward -€28,846
down €28,846 (-7.0%), from -€414,366 to -€443,213
Income statement
- Gross operating margin +€22,347
up €22,347 (+25.7%), from €86,894 to €109,242
- Other operating charges +€19,130
up €19,130 (+965%), from €1,982 to €21,112
- Depreciation +€1,344
up €1,344 (+1.7%), from €78,045 to €79,389
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€30,515
Gross operating margin
+€22,347
Depreciation
-€1,344
Other operating charges
-€19,130
Financial charges
-€205
Result 2026
-€28,846
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€43,391
Investment
€0
Financing
-€29,850
Cash 2025
€39,968
From operations (derived)
+€43,391
Net result for the year
-€28,846
Depreciation
+€79,389
Receivables within one year
+€3,847
Deferred charges and accrued income
-€159
Trade debts
-€346
Tax, wage and social debts
+€681
Other debts
-€8,859
Accrued charges and deferred income
-€2,316
Financing
-€29,850
Debts after one year
-€29,850
Cash 2026
€53,509
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,323,231 | €2,253,695 | -€69,537 | -3.0% |
| Fixed assets | 21/28 | €2,275,683 | €2,196,294 | -€79,389 | -3.5% |
| Tangible fixed assets | 22/27 | €2,275,683 | €2,196,294 | -€79,389 | -3.5% |
| Land and buildings | 22 | €2,275,683 | €2,196,294 | -€79,389 | -3.5% |
| Current assets | 29/58 | €47,548 | €57,400 | +€9,852 | +20.7% |
| Amounts receivable within one year | 40/41 | €3,847 | €0 | -€3,847 | -100% |
| Other amounts receivable | 41 | €3,847 | €0 | -€3,847 | -100% |
| Cash at bank and in hand | 54/58 | €39,968 | €53,509 | +€13,541 | +33.9% |
| Deferred charges and accrued income | 490/1 | €3,733 | €3,892 | +€159 | +4.2% |
| Total equity and liabilities | 10/49 | €2,323,231 | €2,253,695 | -€69,537 | -3.0% |
| Equity | 10/15 | €1,485,634 | €1,456,787 | -€28,846 | -1.9% |
| Contributions | 10/11 | €1,900,000 | €1,900,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€414,366 | -€443,213 | -€28,846 | -7.0% |
| Amounts payable | 17/49 | €837,597 | €796,907 | -€40,690 | -4.9% |
| Amounts payable after more than one year | 17 | €750,727 | €720,877 | -€29,850 | -4.0% |
| Financial debts | 170/4 | €722,763 | €692,913 | -€29,850 | -4.1% |
| Other amounts payable | 178/9 | €27,965 | €27,965 | = | 0.0% |
| Amounts payable within one year | 42/48 | €68,923 | €60,399 | -€8,524 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €29,850 | €29,850 | = | 0.0% |
| Trade debts | 44 | €4,059 | €3,713 | -€346 | -8.5% |
| Suppliers | 440/4 | €4,059 | €3,713 | -€346 | -8.5% |
| Taxes, remuneration and social security | 45 | €1,188 | €1,869 | +€681 | +57.3% |
| Taxes | 450/3 | €1,188 | €1,869 | +€681 | +57.3% |
| Other amounts payable | 47/48 | €33,826 | €24,967 | -€8,859 | -26.2% |
| Accrued charges and deferred income | 492/3 | €17,947 | €15,631 | -€2,316 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,045 | €79,389 | +€1,344 | +1.7% |
| Other operating charges | 640/8 | €1,982 | €21,112 | +€19,130 | +965% |
| Gross operating margin | 9900 | €86,894 | €109,242 | +€22,347 | +25.7% |
| Operating profit (loss) | 9901 | €6,868 | €8,741 | +€1,873 | +27.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €37,382 | €37,587 | +€205 | +0.5% |
| Recurring financial charges | 65 | €37,382 | €37,587 | +€205 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,515 | -€28,846 | +€1,668 | +5.5% |
| Profit (loss) for the period | 9904 | -€30,515 | -€28,846 | +€1,668 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,515 | -€28,846 | +€1,668 | +5.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.