BARABAS: 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.
BARABAS
Largest movements
- Tangible fixed assets -€74,454
down €74,454 (-2.8%), from €2.6m to €2.6m
- Debts after one year -€125,795
down €125,795 (-6.1%), from €2.1m to €1.9m
- Other debts +€88,663
up €88,663 (+24.2%), from €366,026 to €454,689
- Short-term financial debts -€51,246
down €51,246 (-100.0%), from €51,246 to €0
- Financial charges -€6,217
down €6,217 (-10.0%), from €62,067 to €55,850
- Gross operating margin -€5,362
down €5,362 (-3.3%), from €160,184 to €154,821
- Other operating charges -€4,685
down €4,685 (-79.6%), from €5,886 to €1,201
- Taxes +€4,408
new in 2025: €4,408
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 | €2,638,558 | €2,566,426 | -€72,132 | -2.7% |
| Formation expenses | 20 | €243 | €0 | -€243 | -100.0% |
| Fixed assets | 21/28 | €2,638,314 | €2,563,860 | -€74,454 | -2.8% |
| Tangible fixed assets | 22/27 | €2,638,314 | €2,563,860 | -€74,454 | -2.8% |
| Land and buildings | 22 | €2,638,314 | €2,563,860 | -€74,454 | -2.8% |
| Current assets | 29/58 | €0 | €2,565 | +€2,565 | |
| Amounts receivable within one year | 40/41 | €0 | €2,545 | +€2,545 | |
| Trade receivables | 40 | €0 | €2,545 | +€2,545 | |
| Cash at bank and in hand | 54/58 | €0 | €21 | +€21 | |
| Total equity and liabilities | 10/49 | €2,638,558 | €2,566,426 | -€72,132 | -2.7% |
| Equity | 10/15 | €23,996 | €42,660 | +€18,664 | +77.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,996 | €39,660 | +€18,664 | +88.9% |
| Distributable reserves | 133 | €20,996 | €39,660 | +€18,664 | +88.9% |
| Amounts payable | 17/49 | €2,614,562 | €2,523,765 | -€90,797 | -3.5% |
| Amounts payable after more than one year | 17 | €2,054,649 | €1,928,855 | -€125,795 | -6.1% |
| Financial debts | 170/4 | €2,054,649 | €1,928,855 | -€125,795 | -6.1% |
| Amounts payable within one year | 42/48 | €559,913 | €594,911 | +€34,998 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €125,795 | €128,778 | +€2,983 | +2.4% |
| Financial debts | 43 | €51,246 | €0 | -€51,246 | -100.0% |
| Credit institutions | 430/8 | €51,246 | €0 | -€51,246 | -100.0% |
| Trade debts | 44 | €11,863 | €7,036 | -€4,827 | -40.7% |
| Suppliers | 440/4 | €11,863 | €7,036 | -€4,827 | -40.7% |
| Taxes, remuneration and social security | 45 | €4,983 | €4,408 | -€575 | -11.5% |
| Taxes | 450/3 | €4,983 | €4,408 | -€575 | -11.5% |
| Other amounts payable | 47/48 | €366,026 | €454,689 | +€88,663 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,868 | €74,698 | -€171 | -0.2% |
| Other operating charges | 640/8 | €5,886 | €1,201 | -€4,685 | -79.6% |
| Gross operating margin | 9900 | €160,184 | €154,821 | -€5,362 | -3.3% |
| Operating profit (loss) | 9901 | €79,429 | €78,923 | -€506 | -0.6% |
| Financial income | 75/76B | €75 | €0 | -€75 | -100.0% |
| Recurring financial income | 75 | €75 | €0 | -€75 | -100.0% |
| Financial charges | 65/66B | €62,067 | €55,850 | -€6,217 | -10.0% |
| Recurring financial charges | 65 | €62,067 | €55,850 | -€6,217 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €17,437 | €23,072 | +€5,636 | +32.3% |
| Income taxes | 67/77 | - | €4,408 | +€4,408 | |
| Profit (loss) for the period | 9904 | €17,437 | €18,664 | +€1,228 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,437 | €18,664 | +€1,228 | +7.0% |
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 8 October 2026 via checked.be.