BARA & CO: what changed
BARA & CO
Largest movements
- Receivables within one year +€24,607
up €24,607 (+49.0%), from €50,193 to €74,801
of which Other amounts receivable: +€17,559
- Cash -€14,704
down €14,704 (-55.5%), from €26,475 to €11,771
mainly Receivables within one year (-€24,607) and Investment in fixed assets (net) (-€9,107)
- Tangible fixed assets +€2,214
up €2,214 (+14.0%), from €15,821 to €18,035
of which Other tangible fixed assets: +€3,266
- Trade debts +€6,748
up €6,748 (+23.7%), from €28,464 to €35,212
- Reserves +€5,000
up €5,000 (+21.1%), from €23,664 to €28,664
of which Distributable reserves: +€5,000
- Financial charges -€41,043
down €41,043 (-99.3%), from €41,312 to €270
- Gross operating margin +€3,462
up €3,462 (+36.4%), from €9,521 to €12,983
- Financial income +€1,148
up €1,148 (+70.3%), from €1,633 to €2,781
- Other operating charges +€998
up €998 (+60.3%), from €1,654 to €2,652
- Taxes +€504
up €504 (+175%), from €287 to €792
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 | €102,969 | €114,789 | +€11,820 | +11.5% |
| Fixed assets | 21/28 | €26,004 | €28,218 | +€2,214 | +8.5% |
| Tangible fixed assets | 22/27 | €15,821 | €18,035 | +€2,214 | +14.0% |
| Furniture and vehicles | 24 | €7,991 | €6,939 | -€1,052 | -13.2% |
| Other tangible fixed assets | 26 | €7,830 | €11,096 | +€3,266 | +41.7% |
| Financial fixed assets | 28 | €10,183 | €10,183 | = | 0.0% |
| Current assets | 29/58 | €76,966 | €86,572 | +€9,606 | +12.5% |
| Amounts receivable within one year | 40/41 | €50,193 | €74,801 | +€24,607 | +49.0% |
| Trade receivables | 40 | €13,605 | €20,653 | +€7,048 | +51.8% |
| Other amounts receivable | 41 | €36,589 | €54,148 | +€17,559 | +48.0% |
| Cash at bank and in hand | 54/58 | €26,475 | €11,771 | -€14,704 | -55.5% |
| Deferred charges and accrued income | 490/1 | €297 | - | -€297 | |
| Total equity and liabilities | 10/49 | €102,969 | €114,789 | +€11,820 | +11.5% |
| Equity | 10/15 | €70,158 | €75,315 | +€5,158 | +7.4% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €23,664 | €28,664 | +€5,000 | +21.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €21,805 | €26,805 | +€5,000 | +22.9% |
| Profit (loss) carried forward | 14 | €35,338 | €35,496 | +€158 | +0.4% |
| Amounts payable | 17/49 | €32,812 | €39,474 | +€6,662 | +20.3% |
| Amounts payable within one year | 42/48 | €32,812 | €39,474 | +€6,662 | +20.3% |
| Trade debts | 44 | €28,464 | €35,212 | +€6,748 | +23.7% |
| Suppliers | 440/4 | €28,464 | €35,212 | +€6,748 | +23.7% |
| Taxes, remuneration and social security | 45 | €4,347 | €4,262 | -€85 | -2.0% |
| Taxes | 450/3 | €4,347 | €4,262 | -€85 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,585 | €6,893 | +€308 | +4.7% |
| Other operating charges | 640/8 | €1,654 | €2,652 | +€998 | +60.3% |
| Gross operating margin | 9900 | €9,521 | €12,983 | +€3,462 | +36.4% |
| Operating profit (loss) | 9901 | €1,282 | €3,438 | +€2,157 | +168% |
| Financial income | 75/76B | €1,633 | €2,781 | +€1,148 | +70.3% |
| Recurring financial income | 75 | €1,633 | €2,781 | +€1,148 | +70.3% |
| Financial charges | 65/66B | €41,312 | €270 | -€41,043 | -99.3% |
| Recurring financial charges | 65 | €41,312 | €270 | -€41,043 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,398 | €5,950 | +€44,347 | |
| Income taxes | 67/77 | €287 | €792 | +€504 | +175% |
| Profit (loss) for the period | 9904 | -€38,685 | €5,158 | +€43,843 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,685 | €5,158 | +€43,843 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.