BARAC: 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.
BARAC
Largest movements
- Cash +€14,319
up €14,319 (+1074.4%), from €1,333 to €15,651
mainly Net result for the year (+€4,253) and Receivables within one year (+€3,503)
- Receivables within one year -€3,503
down €3,503 (-61.5%), from €5,696 to €2,193
of which Trade receivables: -€3,546
- Tangible fixed assets -€3,500
down €3,500 (-45.4%), from €7,717 to €4,217
- Profit (loss) carried forward +€4,253
up €4,253 (+1076.2%), from €395 to €4,648
- Tax, wage and social debts +€2,693
up €2,693 (+100.1%), from €2,690 to €5,383
of which Remuneration and social security: +€1,451
- Trade debts +€370
up €370 (+3.3%), from €11,160 to €11,530
- Turnover -€57,994
no longer reported in 2025 (was €57,994)
- Purchases and services -€53,584
no longer reported in 2025 (was €53,584)
- Gross operating margin +€5,149
up €5,149 (+116.8%), from €4,410 to €9,559
- Taxes +€1,242
up €1,242 (+879.4%), from €141 to €1,383
- Financial charges -€852
down €852 (-92.6%), from €920 to €68
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 | €14,746 | €22,062 | +€7,316 | +49.6% |
| Fixed assets | 21/28 | €7,717 | €4,217 | -€3,500 | -45.4% |
| Tangible fixed assets | 22/27 | €7,717 | €4,217 | -€3,500 | -45.4% |
| Furniture and vehicles | 24 | €7,717 | €4,217 | -€3,500 | -45.4% |
| Current assets | 29/58 | €7,028 | €17,845 | +€10,816 | +153.9% |
| Amounts receivable within one year | 40/41 | €5,696 | €2,193 | -€3,503 | -61.5% |
| Trade receivables | 40 | €5,000 | €1,454 | -€3,546 | -70.9% |
| Other amounts receivable | 41 | €696 | €739 | +€43 | +6.2% |
| Cash at bank and in hand | 54/58 | €1,333 | €15,651 | +€14,319 | +1074.4% |
| Total equity and liabilities | 10/49 | €14,746 | €22,062 | +€7,316 | +49.6% |
| Equity | 10/15 | €895 | €5,148 | +€4,253 | +475.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €395 | €4,648 | +€4,253 | +1076.2% |
| Amounts payable | 17/49 | €13,850 | €16,913 | +€3,063 | +22.1% |
| Amounts payable within one year | 42/48 | €13,850 | €16,913 | +€3,063 | +22.1% |
| Trade debts | 44 | €11,160 | €11,530 | +€370 | +3.3% |
| Suppliers | 440/4 | €11,160 | €11,530 | +€370 | +3.3% |
| Taxes, remuneration and social security | 45 | €2,690 | €5,383 | +€2,693 | +100.1% |
| Taxes | 450/3 | €141 | €1,383 | +€1,242 | +879.4% |
| Remuneration and social security | 454/9 | €2,549 | €4,000 | +€1,451 | +56.9% |
| Turnover | 70 | €57,994 | - | -€57,994 | |
| Goods, raw materials, services and sundry goods | 60/61 | €53,584 | - | -€53,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,783 | €3,500 | +€717 | +25.8% |
| Other operating charges | 640/8 | €171 | €355 | +€184 | +107.5% |
| Gross operating margin | 9900 | €4,410 | €9,559 | +€5,149 | +116.8% |
| Operating profit (loss) | 9901 | €1,456 | €5,704 | +€4,248 | +291.7% |
| Financial charges | 65/66B | €920 | €68 | -€852 | -92.6% |
| Recurring financial charges | 65 | €920 | €68 | -€852 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €536 | €5,636 | +€5,100 | +950.7% |
| Income taxes | 67/77 | €141 | €1,383 | +€1,242 | +879.4% |
| Profit (loss) for the period | 9904 | €395 | €4,253 | +€3,858 | +976.2% |
| Profit (loss) for the period to be appropriated | 9905 | €395 | €4,253 | +€3,858 | +976.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.