BARA BROST: 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 BROST
Largest movements
- Cash +€14,059
up €14,059 (+49.5%), from €28,403 to €42,463
mainly Depreciation (+€27,260) and Net result for the year (+€13,828)
- Tangible fixed assets -€8,375
down €8,375 (-9.4%), from €89,460 to €81,085
of which Furniture and vehicles: -€9,536
- Deferred charges and accrued income -€6,658
down €6,658 (-52.7%), from €12,645 to €5,986
- Receivables within one year +€4,615
up €4,615 (+5.3%), from €86,751 to €91,366
of which Trade receivables: +€12,588
- Reserves +€13,828
up €13,828 (+25.5%), from €54,278 to €68,106
of which Distributable reserves: +€13,828
- Other debts -€12,533
down €12,533 (-10.0%), from €125,522 to €112,989
- Trade debts +€4,921
up €4,921 (+50.6%), from €9,733 to €14,654
- Accrued charges and deferred income -€3,564
down €3,564 (-41.1%), from €8,662 to €5,098
- Gross operating margin +€44,370
up €44,370 (+119%), from €37,171 to €81,541
- Other operating charges +€28,149
up €28,149 (+1,649%), from €1,707 to €29,855
- Taxes +€5,239
up €5,239 (+1,937%), from €270 to €5,509
- Financial charges -€3,715
down €3,715 (-41.3%), from €8,994 to €5,278
- Depreciation +€1,340
up €1,340 (+5.2%), from €25,919 to €27,260
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 | €217,260 | €220,901 | +€3,641 | +1.7% |
| Fixed assets | 21/28 | €89,460 | €81,085 | -€8,375 | -9.4% |
| Tangible fixed assets | 22/27 | €89,460 | €81,085 | -€8,375 | -9.4% |
| Land and buildings | 22 | €9,951 | €8,586 | -€1,365 | -13.7% |
| Plant, machinery and equipment | 23 | €5,741 | €8,268 | +€2,526 | +44.0% |
| Furniture and vehicles | 24 | €73,768 | €64,232 | -€9,536 | -12.9% |
| Current assets | 29/58 | €127,799 | €139,815 | +€12,016 | +9.4% |
| Amounts receivable within one year | 40/41 | €86,751 | €91,366 | +€4,615 | +5.3% |
| Trade receivables | 40 | €68,330 | €80,918 | +€12,588 | +18.4% |
| Other amounts receivable | 41 | €18,421 | €10,448 | -€7,973 | -43.3% |
| Cash at bank and in hand | 54/58 | €28,403 | €42,463 | +€14,059 | +49.5% |
| Deferred charges and accrued income | 490/1 | €12,645 | €5,986 | -€6,658 | -52.7% |
| Total equity and liabilities | 10/49 | €217,260 | €220,901 | +€3,641 | +1.7% |
| Equity | 10/15 | €72,878 | €86,706 | +€13,828 | +19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,278 | €68,106 | +€13,828 | +25.5% |
| Tax-exempt reserves | 132 | €10,350 | €10,350 | = | 0.0% |
| Distributable reserves | 133 | €43,928 | €57,756 | +€13,828 | +31.5% |
| Amounts payable | 17/49 | €144,382 | €134,195 | -€10,187 | -7.1% |
| Amounts payable within one year | 42/48 | €135,721 | €129,097 | -€6,623 | -4.9% |
| Trade debts | 44 | €9,733 | €14,654 | +€4,921 | +50.6% |
| Suppliers | 440/4 | €9,733 | €14,654 | +€4,921 | +50.6% |
| Taxes, remuneration and social security | 45 | €465 | €1,454 | +€989 | +213% |
| Taxes | 450/3 | €465 | €1,454 | +€989 | +213% |
| Other amounts payable | 47/48 | €125,522 | €112,989 | -€12,533 | -10.0% |
| Accrued charges and deferred income | 492/3 | €8,662 | €5,098 | -€3,564 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,919 | €27,260 | +€1,340 | +5.2% |
| Other operating charges | 640/8 | €1,707 | €29,855 | +€28,149 | +1,649% |
| Non-recurring operating charges | 66A | €216 | - | -€216 | |
| Gross operating margin | 9900 | €37,171 | €81,541 | +€44,370 | +119% |
| Operating profit (loss) | 9901 | €9,329 | €24,426 | +€15,097 | +162% |
| Financial income | 75/76B | €94 | €189 | +€95 | +101% |
| Recurring financial income | 75 | €94 | €189 | +€95 | +101% |
| Financial charges | 65/66B | €8,994 | €5,278 | -€3,715 | -41.3% |
| Recurring financial charges | 65 | €8,994 | €5,278 | -€3,715 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €430 | €19,337 | +€18,907 | +4,399% |
| Income taxes | 67/77 | €270 | €5,509 | +€5,239 | +1,937% |
| Profit (loss) for the period | 9904 | €159 | €13,828 | +€13,669 | +8,579% |
| Profit (loss) for the period to be appropriated | 9905 | €159 | €13,828 | +€13,669 | +8,579% |
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 15 October 2026 via checked.be.