BARA: 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.
BARA
Largest movements
- Receivables within one year +€9,558
up €9,558 (+797%), from €1,200 to €10,758
of which Other amounts receivable: +€7,242
- Tangible fixed assets -€4,936
down €4,936 (-10.2%), from €48,259 to €43,323
- Cash +€1,160
up €1,160 (+4,640%), from €25 to €1,185
mainly Net result for the year (+€7,891) and Depreciation (+€4,936)
- Other debts +€3,545
up €3,545 (+144%), from €2,455 to €6,000
- Profit (loss) carried forward +€1,891
up €1,891 (+23.1%), from -€8,198 to -€6,307
- Tax, wage and social debts +€940
new in 2025: €940
- Accrued charges and deferred income -€596
no longer reported in 2025 (was €596)
- Gross operating margin +€2,000
up €2,000 (+14.9%), from €13,461 to €15,461
- Taxes +€940
new in 2025: €940
- Financial charges -€595
down €595 (-71.2%), from €836 to €241
- Financial income +€184
new in 2025: €184
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 | €49,484 | €55,266 | +€5,782 | +11.7% |
| Fixed assets | 21/28 | €48,259 | €43,323 | -€4,936 | -10.2% |
| Tangible fixed assets | 22/27 | €48,259 | €43,323 | -€4,936 | -10.2% |
| Land and buildings | 22 | €48,259 | €43,323 | -€4,936 | -10.2% |
| Current assets | 29/58 | €1,225 | €11,943 | +€10,718 | +875% |
| Amounts receivable within one year | 40/41 | €1,200 | €10,758 | +€9,558 | +797% |
| Trade receivables | 40 | €1,200 | €3,516 | +€2,316 | +193% |
| Other amounts receivable | 41 | - | €7,242 | +€7,242 | |
| Cash at bank and in hand | 54/58 | €25 | €1,185 | +€1,160 | +4,640% |
| Total equity and liabilities | 10/49 | €49,484 | €55,266 | +€5,782 | +11.7% |
| Equity | 10/15 | €33,052 | €34,943 | +€1,891 | +5.7% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,198 | -€6,307 | +€1,891 | +23.1% |
| Amounts payable | 17/49 | €16,432 | €20,323 | +€3,891 | +23.7% |
| Amounts payable within one year | 42/48 | €15,836 | €20,323 | +€4,487 | +28.3% |
| Trade debts | 44 | €13,381 | €13,383 | +€2 | 0.0% |
| Suppliers | 440/4 | €13,381 | €13,383 | +€2 | 0.0% |
| Taxes, remuneration and social security | 45 | - | €940 | +€940 | |
| Taxes | 450/3 | - | €940 | +€940 | |
| Other amounts payable | 47/48 | €2,455 | €6,000 | +€3,545 | +144% |
| Accrued charges and deferred income | 492/3 | €596 | - | -€596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,937 | €4,936 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,530 | €1,637 | +€107 | +7.0% |
| Gross operating margin | 9900 | €13,461 | €15,461 | +€2,000 | +14.9% |
| Operating profit (loss) | 9901 | €6,994 | €8,888 | +€1,894 | +27.1% |
| Financial income | 75/76B | - | €184 | +€184 | |
| Recurring financial income | 75 | - | €184 | +€184 | |
| Financial charges | 65/66B | €836 | €241 | -€595 | -71.2% |
| Recurring financial charges | 65 | €836 | €241 | -€595 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €6,158 | €8,831 | +€2,673 | +43.4% |
| Income taxes | 67/77 | - | €940 | +€940 | |
| Profit (loss) for the period | 9904 | €6,158 | €7,891 | +€1,733 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,158 | €7,891 | +€1,733 | +28.1% |
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 13 October 2026 via checked.be.