Bara-Compta: 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.
Bara-Compta
Largest movements
- Tangible fixed assets -€19,887
down €19,887 (-5.1%), from €391,765 to €371,878
of which Land and buildings: -€18,226
- Cash +€8,394
up €8,394 (+49.9%), from €16,827 to €25,221
mainly Net result for the year (+€47,203) and Depreciation (+€22,975)
- Receivables after one year -€6,957
down €6,957 (-54.0%), from €12,891 to €5,934
- Debts after one year -€11,369
down €11,369 (-10.1%), from €112,879 to €101,510
- Accrued charges and deferred income -€10,019
down €10,019 (-50.0%), from €20,040 to €10,021
- Tax, wage and social debts +€6,696
up €6,696 (+28.9%), from €23,187 to €29,883
- Gross operating margin -€20,666
down €20,666 (-18.8%), from €110,036 to €89,370
- Taxes -€4,810
down €4,810 (-30.4%), from €15,836 to €11,026
- Depreciation -€3,129
down €3,129 (-12.0%), from €26,104 to €22,975
- Financial charges -€2,436
down €2,436 (-27.0%), from €9,018 to €6,581
- Other operating charges -€2,425
down €2,425 (-25.2%), from €9,630 to €7,206
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €595,643 | €579,223 | -€16,420 | -2.8% |
| Fixed assets | 21/28 | €395,844 | €378,260 | -€17,585 | -4.4% |
| Intangible fixed assets | 21 | €4,079 | €6,382 | +€2,302 | +56.4% |
| Tangible fixed assets | 22/27 | €391,765 | €371,878 | -€19,887 | -5.1% |
| Land and buildings | 22 | €367,586 | €349,360 | -€18,226 | -5.0% |
| Furniture and vehicles | 24 | €929 | €784 | -€146 | -15.7% |
| Other tangible fixed assets | 26 | €23,249 | €21,734 | -€1,515 | -6.5% |
| Current assets | 29/58 | €199,799 | €200,964 | +€1,164 | +0.6% |
| Amounts receivable after more than one year | 29 | €12,891 | €5,934 | -€6,957 | -54.0% |
| Other amounts receivable | 291 | €12,891 | €5,934 | -€6,957 | -54.0% |
| Stocks and contracts in progress | 3 | €1,291 | €1,012 | -€279 | -21.6% |
| Stocks | 30/36 | €1,291 | €1,012 | -€279 | -21.6% |
| Amounts receivable within one year | 40/41 | €50,346 | €51,399 | +€1,054 | +2.1% |
| Trade receivables | 40 | €50,346 | €51,399 | +€1,054 | +2.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €114,983 | €114,064 | -€919 | -0.8% |
| Cash at bank and in hand | 54/58 | €16,827 | €25,221 | +€8,394 | +49.9% |
| Deferred charges and accrued income | 490/1 | €3,462 | €3,333 | -€129 | -3.7% |
| Total equity and liabilities | 10/49 | €595,643 | €579,223 | -€16,420 | -2.8% |
| Equity | 10/15 | €356,327 | €361,530 | +€5,203 | +1.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | €114,739 | €114,739 | = | 0.0% |
| Reserves | 13 | €206,500 | €211,500 | +€5,000 | +2.4% |
| Distributable reserves | 133 | €206,500 | €211,500 | +€5,000 | +2.4% |
| Profit (loss) carried forward | 14 | €10,088 | €10,291 | +€203 | +2.0% |
| Amounts payable | 17/49 | €239,317 | €217,694 | -€21,623 | -9.0% |
| Amounts payable after more than one year | 17 | €112,879 | €101,510 | -€11,369 | -10.1% |
| Financial debts | 170/4 | €112,879 | €101,510 | -€11,369 | -10.1% |
| Amounts payable within one year | 42/48 | €106,398 | €106,162 | -€236 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €11,152 | €11,369 | +€217 | +1.9% |
| Trade debts | 44 | €7,556 | €5,747 | -€1,808 | -23.9% |
| Suppliers | 440/4 | €7,556 | €5,747 | -€1,808 | -23.9% |
| Taxes, remuneration and social security | 45 | €23,187 | €29,883 | +€6,696 | +28.9% |
| Taxes | 450/3 | €23,187 | €29,883 | +€6,696 | +28.9% |
| Other amounts payable | 47/48 | €64,503 | €59,163 | -€5,340 | -8.3% |
| Accrued charges and deferred income | 492/3 | €20,040 | €10,021 | -€10,019 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,104 | €22,975 | -€3,129 | -12.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,172 | +€1,172 | |
| Other operating charges | 640/8 | €9,630 | €7,206 | -€2,425 | -25.2% |
| Gross operating margin | 9900 | €110,036 | €89,370 | -€20,666 | -18.8% |
| Operating profit (loss) | 9901 | €74,302 | €58,017 | -€16,284 | -21.9% |
| Financial income | 75/76B | €8,805 | €6,793 | -€2,012 | -22.8% |
| Recurring financial income | 75 | €8,805 | €6,793 | -€2,012 | -22.8% |
| Financial charges | 65/66B | €9,018 | €6,581 | -€2,436 | -27.0% |
| Recurring financial charges | 65 | €9,018 | €6,581 | -€2,436 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €74,089 | €58,229 | -€15,860 | -21.4% |
| Income taxes | 67/77 | €15,836 | €11,026 | -€4,810 | -30.4% |
| Profit (loss) for the period | 9904 | €58,253 | €47,203 | -€11,050 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,253 | €47,203 | -€11,050 | -19.0% |
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 1 October 2026 via checked.be.