BARA EXPRESS: 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 EXPRESS
Largest movements
- Cash +€20,871
up €20,871 (+86.4%), from €24,149 to €45,020
mainly Trade debts (+€17,171) and Stocks and contracts (+€14,083)
- Stocks and contracts -€14,083
down €14,083 (-27.9%), from €50,477 to €36,394
- Tangible fixed assets -€1,848
down €1,848 (-3.6%), from €51,304 to €49,456
- Trade debts +€17,171
up €17,171 (+122,650%), from €14 to €17,185
- Debts after one year -€16,633
down €16,633 (-19.2%), from €86,694 to €70,061
- Profit (loss) carried forward +€4,775
up €4,775 (+12.6%), from €37,896 to €42,671
- Short-term financial debts -€3,018
down €3,018 (-34.8%), from €8,681 to €5,663
- Turnover +€119,320
up €119,320 (+17.4%), from €684,411 to €803,731
- Purchases and services +€113,914
up €113,914 (+18.7%), from €608,098 to €722,012
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 | €169,298 | €173,290 | +€3,992 | +2.4% |
| Fixed assets | 21/28 | €87,054 | €85,207 | -€1,847 | -2.1% |
| Tangible fixed assets | 22/27 | €51,304 | €49,456 | -€1,848 | -3.6% |
| Land and buildings | 22 | €51,304 | €49,456 | -€1,848 | -3.6% |
| Financial fixed assets | 28 | €35,750 | €35,751 | +€1 | 0.0% |
| Current assets | 29/58 | €82,244 | €88,083 | +€5,839 | +7.1% |
| Stocks and contracts in progress | 3 | €50,477 | €36,394 | -€14,083 | -27.9% |
| Stocks | 30/36 | €50,477 | €36,394 | -€14,083 | -27.9% |
| Amounts receivable within one year | 40/41 | €7,618 | €6,669 | -€949 | -12.5% |
| Trade receivables | 40 | €3,564 | €3,564 | = | 0.0% |
| Other amounts receivable | 41 | €4,054 | €3,105 | -€949 | -23.4% |
| Cash at bank and in hand | 54/58 | €24,149 | €45,020 | +€20,871 | +86.4% |
| Total equity and liabilities | 10/49 | €169,298 | €173,290 | +€3,992 | +2.4% |
| Equity | 10/15 | €60,740 | €65,515 | +€4,775 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €4,244 | €4,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,244 | €4,244 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,244 | €4,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,896 | €42,671 | +€4,775 | +12.6% |
| Amounts payable | 17/49 | €108,558 | €107,775 | -€783 | -0.7% |
| Amounts payable after more than one year | 17 | €86,694 | €70,061 | -€16,633 | -19.2% |
| Financial debts | 170/4 | €86,694 | €70,061 | -€16,633 | -19.2% |
| Amounts payable within one year | 42/48 | €21,864 | €37,714 | +€15,850 | +72.5% |
| Financial debts | 43 | €8,681 | €5,663 | -€3,018 | -34.8% |
| Credit institutions | 430/8 | €8,681 | €5,663 | -€3,018 | -34.8% |
| Trade debts | 44 | €14 | €17,185 | +€17,171 | +122,650% |
| Suppliers | 440/4 | €14 | €17,185 | +€17,171 | +122,650% |
| Taxes, remuneration and social security | 45 | €12,402 | €14,099 | +€1,697 | +13.7% |
| Taxes | 450/3 | €1,796 | €4,867 | +€3,071 | +171% |
| Remuneration and social security | 454/9 | €10,606 | €9,232 | -€1,374 | -13.0% |
| Other amounts payable | 47/48 | €767 | €767 | = | 0.0% |
| Turnover | 70 | €684,411 | €803,731 | +€119,320 | +17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €608,098 | €722,012 | +€113,914 | +18.7% |
| Remuneration, social security and pensions | 62 | €82,863 | €88,374 | +€5,511 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,003 | €1,848 | -€6,155 | -76.9% |
| Other operating charges | 640/8 | €1,868 | €2,808 | +€940 | +50.3% |
| Gross operating margin | 9900 | €99,245 | €102,279 | +€3,034 | +3.1% |
| Operating profit (loss) | 9901 | €6,511 | €9,249 | +€2,738 | +42.1% |
| Financial charges | 65/66B | €740 | €2,882 | +€2,142 | +289% |
| Recurring financial charges | 65 | €740 | €2,882 | +€2,142 | +289% |
| Profit (loss) for the period before taxes | 9903 | €5,771 | €6,367 | +€596 | +10.3% |
| Income taxes | 67/77 | - | €1,592 | +€1,592 | |
| Profit (loss) for the period | 9904 | €5,771 | €4,775 | -€996 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,771 | €4,775 | -€996 | -17.3% |
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.