BARacc.: 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.
BARacc.
Largest movements
- Receivables after one year -€9,300
no longer reported in 2025 (was €9,300)
- Cash -€8,676
down €8,676 (-23.6%), from €36,773 to €28,097
mainly Contributions, distributions and other (-€22,887) and Debts after one year (-€3,169)
- Tangible fixed assets -€1,030
down €1,030 (-9.8%), from €10,496 to €9,466
of which Other tangible fixed assets: -€1,315
- Contributions -€10,057
down €10,057 (-54.1%), from €18,600 to €8,543
- Reserves -€4,735
down €4,735 (-20.0%), from €23,726 to €18,991
- Debts after one year -€3,169
down €3,169 (-25.9%), from €12,216 to €9,047
- Trade debts -€2,345
down €2,345 (-97.5%), from €2,406 to €61
- Tax, wage and social debts +€1,604
up €1,604 (+132%), from €1,219 to €2,823
- Gross operating margin -€5,877
down €5,877 (-26.1%), from €22,527 to €16,650
- Taxes +€1,311
up €1,311 (+73.8%), from €1,776 to €3,087
- Financial charges +€811
up €811 (+75.2%), from €1,078 to €1,889
- Depreciation -€656
down €656 (-21.1%), from €3,103 to €2,447
- Financial income +€328
up €328 (+40,000%), from €1 to €329
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 | €63,237 | €44,627 | -€18,610 | -29.4% |
| Fixed assets | 21/28 | €10,496 | €9,466 | -€1,030 | -9.8% |
| Tangible fixed assets | 22/27 | €10,496 | €9,466 | -€1,030 | -9.8% |
| Plant, machinery and equipment | 23 | €4,165 | €4,451 | +€285 | +6.8% |
| Other tangible fixed assets | 26 | €6,330 | €5,015 | -€1,315 | -20.8% |
| Current assets | 29/58 | €52,742 | €35,162 | -€17,580 | -33.3% |
| Amounts receivable after more than one year | 29 | €9,300 | - | -€9,300 | |
| Other amounts receivable | 291 | €9,300 | - | -€9,300 | |
| Stocks and contracts in progress | 3 | €5,945 | €5,556 | -€388 | -6.5% |
| Stocks | 30/36 | €5,945 | €5,556 | -€388 | -6.5% |
| Amounts receivable within one year | 40/41 | €724 | €1,225 | +€502 | +69.3% |
| Trade receivables | 40 | - | €79 | +€79 | |
| Other amounts receivable | 41 | €724 | €1,146 | +€422 | +58.3% |
| Cash at bank and in hand | 54/58 | €36,773 | €28,097 | -€8,676 | -23.6% |
| Deferred charges and accrued income | 490/1 | - | €283 | +€283 | |
| Total equity and liabilities | 10/49 | €63,237 | €44,627 | -€18,610 | -29.4% |
| Equity | 10/15 | €42,326 | €27,534 | -€14,793 | -34.9% |
| Contributions | 10/11 | €18,600 | €8,543 | -€10,057 | -54.1% |
| Reserves | 13 | €23,726 | €18,991 | -€4,735 | -20.0% |
| Distributable reserves | 133 | €23,726 | €18,991 | -€4,735 | -20.0% |
| Amounts payable | 17/49 | €20,911 | €17,094 | -€3,817 | -18.3% |
| Amounts payable after more than one year | 17 | €12,216 | €9,047 | -€3,169 | -25.9% |
| Financial debts | 170/4 | €12,216 | €9,047 | -€3,169 | -25.9% |
| Amounts payable within one year | 42/48 | €8,546 | €7,916 | -€630 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €3,106 | €3,169 | +€63 | +2.0% |
| Trade debts | 44 | €2,406 | €61 | -€2,345 | -97.5% |
| Suppliers | 440/4 | €2,406 | €61 | -€2,345 | -97.5% |
| Taxes, remuneration and social security | 45 | €1,219 | €2,823 | +€1,604 | +132% |
| Taxes | 450/3 | €1,219 | €2,823 | +€1,604 | +132% |
| Other amounts payable | 47/48 | €1,815 | €1,863 | +€48 | +2.7% |
| Accrued charges and deferred income | 492/3 | €149 | €130 | -€19 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,103 | €2,447 | -€656 | -21.1% |
| Other operating charges | 640/8 | €1,427 | €1,462 | +€35 | +2.5% |
| Gross operating margin | 9900 | €22,527 | €16,650 | -€5,877 | -26.1% |
| Operating profit (loss) | 9901 | €17,998 | €12,742 | -€5,256 | -29.2% |
| Financial income | 75/76B | €1 | €329 | +€328 | +40,000% |
| Recurring financial income | 75 | €1 | €329 | +€328 | +40,000% |
| Financial charges | 65/66B | €1,078 | €1,889 | +€811 | +75.2% |
| Recurring financial charges | 65 | €1,078 | €1,889 | +€811 | +75.2% |
| Profit (loss) for the period before taxes | 9903 | €16,920 | €11,181 | -€5,739 | -33.9% |
| Income taxes | 67/77 | €1,776 | €3,087 | +€1,311 | +73.8% |
| Profit (loss) for the period | 9904 | €15,144 | €8,094 | -€7,050 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,144 | €8,094 | -€7,050 | -46.6% |
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 18 October 2026 via checked.be.