BARACCA: 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.
BARACCA
Largest movements
- Receivables within one year -€249,160
down €249,160 (-87.1%), from €286,039 to €36,879
of which Other amounts receivable: -€244,561
- Cash -€171,515
down €171,515 (-18.7%), from €916,173 to €744,658
mainly Contributions, distributions and other (-€391,720) and Investment in fixed assets (net) (-€108,159)
- Tangible fixed assets +€61,590
up €61,590 (+59.0%), from €104,331 to €165,921
of which Furniture and vehicles: +€68,128
- Deferred charges and accrued income +€33,592
up €33,592 (+475.8%), from €7,060 to €40,652
- Reserves -€348,666
down €348,666 (-89.0%), from €391,720 to €43,054
- Trade debts +€54,100
up €54,100 (+7.2%), from €748,183 to €802,283
- Tax, wage and social debts -€28,494
down €28,494 (-17.5%), from €163,199 to €134,705
of which Taxes: -€36,305
- Accrued charges and deferred income +€17,033
up €17,033 (+84.3%), from €20,207 to €37,240
- Current portion of long-term debt -€14,430
down €14,430 (-84.3%), from €17,109 to €2,678
- Gross operating margin +€59,061
up €59,061 (+4.0%), from €1.5m to €1.5m
- Staff costs +€48,838
up €48,838 (+3.6%), from €1.4m to €1.4m
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,362,754 | €1,041,764 | -€320,990 | -23.6% |
| Fixed assets | 21/28 | €114,902 | €177,034 | +€62,133 | +54.1% |
| Tangible fixed assets | 22/27 | €104,331 | €165,921 | +€61,590 | +59.0% |
| Plant, machinery and equipment | 23 | €60,380 | €40,619 | -€19,762 | -32.7% |
| Furniture and vehicles | 24 | €19,568 | €87,696 | +€68,128 | +348.2% |
| Other tangible fixed assets | 26 | €24,383 | €37,606 | +€13,223 | +54.2% |
| Financial fixed assets | 28 | €10,571 | €11,114 | +€543 | +5.1% |
| Current assets | 29/58 | €1,247,853 | €864,730 | -€383,123 | -30.7% |
| Stocks and contracts in progress | 3 | €38,580 | €42,541 | +€3,961 | +10.3% |
| Stocks | 30/36 | €38,580 | €42,541 | +€3,961 | +10.3% |
| Amounts receivable within one year | 40/41 | €286,039 | €36,879 | -€249,160 | -87.1% |
| Trade receivables | 40 | €21,311 | €16,712 | -€4,599 | -21.6% |
| Other amounts receivable | 41 | €264,729 | €20,167 | -€244,561 | -92.4% |
| Cash at bank and in hand | 54/58 | €916,173 | €744,658 | -€171,515 | -18.7% |
| Deferred charges and accrued income | 490/1 | €7,060 | €40,652 | +€33,592 | +475.8% |
| Total equity and liabilities | 10/49 | €1,362,754 | €1,041,764 | -€320,990 | -23.6% |
| Equity | 10/15 | €410,320 | €61,654 | -€348,666 | -85.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €391,720 | €43,054 | -€348,666 | -89.0% |
| Distributable reserves | 133 | €391,720 | €43,054 | -€348,666 | -89.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €952,434 | €980,110 | +€27,676 | +2.9% |
| Amounts payable after more than one year | 17 | €2,678 | €0 | -€2,678 | -100.0% |
| Financial debts | 170/4 | €2,678 | €0 | -€2,678 | -100.0% |
| Amounts payable within one year | 42/48 | €929,549 | €942,870 | +€13,321 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €17,109 | €2,678 | -€14,430 | -84.3% |
| Trade debts | 44 | €748,183 | €802,283 | +€54,100 | +7.2% |
| Suppliers | 440/4 | €748,183 | €802,283 | +€54,100 | +7.2% |
| Taxes, remuneration and social security | 45 | €163,199 | €134,705 | -€28,494 | -17.5% |
| Taxes | 450/3 | €46,175 | €9,870 | -€36,305 | -78.6% |
| Remuneration and social security | 454/9 | €117,024 | €124,835 | +€7,811 | +6.7% |
| Other amounts payable | 47/48 | €1,059 | €3,204 | +€2,146 | +202.7% |
| Accrued charges and deferred income | 492/3 | €20,207 | €37,240 | +€17,033 | +84.3% |
| Remuneration, social security and pensions | 62 | €1,366,652 | €1,415,490 | +€48,838 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,610 | €46,026 | -€11,584 | -20.1% |
| Other operating charges | 640/8 | €12,964 | €11,732 | -€1,231 | -9.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,489,148 | €1,548,209 | +€59,061 | +4.0% |
| Operating profit (loss) | 9901 | €51,923 | €74,961 | +€23,038 | +44.4% |
| Financial income | 75/76B | €20,251 | €7,275 | -€12,976 | -64.1% |
| Recurring financial income | 75 | €20,251 | €7,275 | -€12,976 | -64.1% |
| Financial charges | 65/66B | €4,298 | €16,755 | +€12,456 | +289.8% |
| Recurring financial charges | 65 | €4,298 | €16,755 | +€12,456 | +289.8% |
| Profit (loss) for the period before taxes | 9903 | €67,876 | €65,481 | -€2,395 | -3.5% |
| Income taxes | 67/77 | €22,739 | €22,427 | -€312 | -1.4% |
| Profit (loss) for the period | 9904 | €45,137 | €43,054 | -€2,083 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,137 | €43,054 | -€2,083 | -4.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.