BARA: 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.
What changed
BARA
NACE 85.531, Driving schools for cars and motorcycles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€158,923
2024 · -€4,615-€154,307
Equity
€29,356
2024 · €188,487-€159,131
Cash
€6,643
2024 · €11,625-€4,982
Balance sheet total
€2.3m
2024 · €2.2m+€110,744
Largest movements
Assets
- Receivables within one year +€79,433
up €79,433 (+20.1%), from €394,432 to €473,865
of which Other amounts receivable: +€62,967
Equity and liabilities
- Debts after one year +€237,077
up €237,077 (+26.5%), from €894,246 to €1.1m
- Profit (loss) carried forward -€158,923
down €158,923 (-32.5%), from -€488,526 to -€647,449
- Short-term financial debts +€43,307
up €43,307 (+27.2%), from €159,451 to €202,758
- Trade debts -€34,596
down €34,596 (-6.7%), from €515,297 to €480,701
Income statement
- Staff costs +€177,793
up €177,793 (+11.9%), from €1.5m to €1.7m
- Gross operating margin +€30,951
up €30,951 (+1.7%), from €1.8m to €1.9m
- Financial charges +€29,313
up €29,313 (+27.4%), from €107,076 to €136,388
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.
Result 2024
-€4,615
Gross operating margin
+€30,951
Staff costs
-€177,793
Depreciation
-€4,126
Other operating charges
+€8,342
Financial income
+€11,343
Financial charges
-€29,313
Taxes
+€6,287
Result 2025
-€158,923
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.
From operations
-€32,278
Investment
-€261,300
Financing
+€288,597
Cash 2024
€11,625
From operations (derived)
-€32,278
Net result for the year
-€158,923
Depreciation
+€231,219
Stocks and contracts
+€2,729
Receivables within one year
-€79,433
Deferred charges and accrued income
-€8,941
Trade debts
-€34,596
Tax, wage and social debts
+€12,262
Other debts
+€3,144
Accrued charges and deferred income
+€260
Investment (derived)
-€261,300
Investment in fixed assets (net)
-€261,300
Financing
+€288,597
Debts after one year
+€237,077
Current portion of long-term debt
+€8,421
Short-term financial debts
+€43,307
Contributions, distributions and other
-€208
Cash 2025
€6,643
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,218,482 | €2,329,226 | +€110,744 | +5.0% |
| Fixed assets | 21/28 | €1,754,648 | €1,784,729 | +€30,081 | +1.7% |
| Intangible fixed assets | 21 | - | €20,931 | +€20,931 | |
| Tangible fixed assets | 22/27 | €1,531,529 | €1,540,680 | +€9,151 | +0.6% |
| Land and buildings | 22 | €119,117 | €113,644 | -€5,473 | -4.6% |
| Plant, machinery and equipment | 23 | €455,083 | €501,492 | +€46,409 | +10.2% |
| Furniture and vehicles | 24 | €290,243 | €243,361 | -€46,882 | -16.2% |
| Leasing and similar rights | 25 | €118,988 | €96,267 | -€22,720 | -19.1% |
| Other tangible fixed assets | 26 | €292,575 | €256,978 | -€35,598 | -12.2% |
| Assets under construction and advance payments | 27 | €255,522 | €328,937 | +€73,415 | +28.7% |
| Financial fixed assets | 28 | €223,119 | €223,119 | = | 0.0% |
| Current assets | 29/58 | €463,834 | €544,497 | +€80,663 | +17.4% |
| Amounts receivable after more than one year | 29 | €11,112 | €11,112 | = | 0.0% |
| Other amounts receivable | 291 | €11,112 | €11,112 | = | 0.0% |
| Stocks and contracts in progress | 3 | €34,651 | €31,922 | -€2,729 | -7.9% |
| Stocks | 30/36 | €34,651 | €31,922 | -€2,729 | -7.9% |
| Amounts receivable within one year | 40/41 | €394,432 | €473,865 | +€79,433 | +20.1% |
| Trade receivables | 40 | €314,239 | €330,705 | +€16,466 | +5.2% |
| Other amounts receivable | 41 | €80,193 | €143,160 | +€62,967 | +78.5% |
| Cash at bank and in hand | 54/58 | €11,625 | €6,643 | -€4,982 | -42.9% |
| Deferred charges and accrued income | 490/1 | €12,014 | €20,955 | +€8,941 | +74.4% |
| Total equity and liabilities | 10/49 | €2,218,482 | €2,329,226 | +€110,744 | +5.0% |
| Equity | 10/15 | €188,487 | €29,356 | -€159,131 | -84.4% |
| Contributions | 10/11 | €371,840 | €371,632 | -€208 | -0.1% |
| Revaluation surpluses | 12 | €114,099 | €108,626 | -€5,473 | -4.8% |
| Reserves | 13 | €191,074 | €196,547 | +€5,473 | +2.9% |
| Distributable reserves | 133 | €191,074 | €196,547 | +€5,473 | +2.9% |
| Profit (loss) carried forward | 14 | -€488,526 | -€647,449 | -€158,923 | -32.5% |
| Amounts payable | 17/49 | €2,029,995 | €2,299,870 | +€269,875 | +13.3% |
| Amounts payable after more than one year | 17 | €894,246 | €1,131,323 | +€237,077 | +26.5% |
| Financial debts | 170/4 | €894,246 | €1,131,323 | +€237,077 | +26.5% |
| Amounts payable within one year | 42/48 | €1,132,824 | €1,165,361 | +€32,537 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €81,641 | €90,061 | +€8,421 | +10.3% |
| Financial debts | 43 | €159,451 | €202,758 | +€43,307 | +27.2% |
| Credit institutions | 430/8 | €159,451 | €202,758 | +€43,307 | +27.2% |
| Trade debts | 44 | €515,297 | €480,701 | -€34,596 | -6.7% |
| Suppliers | 440/4 | €515,297 | €480,701 | -€34,596 | -6.7% |
| Taxes, remuneration and social security | 45 | €256,722 | €268,983 | +€12,262 | +4.8% |
| Taxes | 450/3 | €31,203 | €32,990 | +€1,787 | +5.7% |
| Remuneration and social security | 454/9 | €225,519 | €235,994 | +€10,475 | +4.6% |
| Other amounts payable | 47/48 | €119,713 | €122,857 | +€3,144 | +2.6% |
| Accrued charges and deferred income | 492/3 | €2,925 | €3,185 | +€260 | +8.9% |
| Remuneration, social security and pensions | 62 | €1,488,259 | €1,666,052 | +€177,793 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,094 | €231,219 | +€4,126 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €17,084 | €8,741 | -€8,342 | -48.8% |
| Gross operating margin | 9900 | €1,838,335 | €1,869,286 | +€30,951 | +1.7% |
| Operating profit (loss) | 9901 | €105,899 | -€36,726 | -€142,625 | |
| Financial income | 75/76B | €2,848 | €14,191 | +€11,343 | +398.3% |
| Recurring financial income | 75 | €2,848 | €14,191 | +€11,343 | +398.3% |
| Financial charges | 65/66B | €107,076 | €136,388 | +€29,313 | +27.4% |
| Recurring financial charges | 65 | €107,076 | €136,388 | +€29,313 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €1,672 | -€158,923 | -€160,594 | |
| Income taxes | 67/77 | €6,287 | €0 | -€6,287 | -100.0% |
| Profit (loss) for the period | 9904 | -€4,615 | -€158,923 | -€154,307 | -3343.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,615 | -€158,923 | -€154,307 | -3343.4% |
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 29 September 2026 via checked.be.