BARACU: 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.
BARACU
Largest movements
- Cash +€11,236
up €11,236 (+185%), from €6,075 to €17,311
mainly Net result for the year (+€22,810) and Deferred charges and accrued income (+€7,291)
- Deferred charges and accrued income -€7,291
down €7,291 (-68.7%), from €10,610 to €3,320
- Stocks and contracts +€6,619
up €6,619 (+132%), from €5,000 to €11,619
- Receivables within one year -€5,265
down €5,265 (-37.9%), from €13,906 to €8,641
- Tangible fixed assets -€1,370
down €1,370 (-46.1%), from €2,972 to €1,602
- Other debts -€22,887
down €22,887 (-96.9%), from €23,610 to €723
- Profit (loss) carried forward +€22,810
up €22,810, from -€14,461 to €8,348
- Tax, wage and social debts +€3,591
up €3,591 (+26.5%), from €13,570 to €17,160
of which Taxes: +€2,818
- Accrued charges and deferred income +€1,847
new in 2025: €1,847
- Trade debts -€1,431
down €1,431 (-9.0%), from €15,844 to €14,413
of which Bills of exchange payable: -€895
- Turnover -€260,537
no longer reported in 2025 (was €260,537)
- Purchases and services -€257,541
no longer reported in 2025 (was €257,541)
- Gross operating margin +€52,153
up €52,153 (+1,741%), from €2,996 to €55,149
- Staff costs +€10,050
up €10,050 (+65.8%), from €15,273 to €25,323
- Taxes +€3,260
new in 2025: €3,260
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 | €40,563 | €44,492 | +€3,929 | +9.7% |
| Fixed assets | 21/28 | €4,972 | €3,602 | -€1,370 | -27.6% |
| Tangible fixed assets | 22/27 | €2,972 | €1,602 | -€1,370 | -46.1% |
| Other tangible fixed assets | 26 | €2,972 | €1,602 | -€1,370 | -46.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €35,591 | €40,890 | +€5,299 | +14.9% |
| Stocks and contracts in progress | 3 | €5,000 | €11,619 | +€6,619 | +132% |
| Stocks | 30/36 | €5,000 | €11,619 | +€6,619 | +132% |
| Amounts receivable within one year | 40/41 | €13,906 | €8,641 | -€5,265 | -37.9% |
| Trade receivables | 40 | €13,906 | €8,641 | -€5,265 | -37.9% |
| Cash at bank and in hand | 54/58 | €6,075 | €17,311 | +€11,236 | +185% |
| Deferred charges and accrued income | 490/1 | €10,610 | €3,320 | -€7,291 | -68.7% |
| Total equity and liabilities | 10/49 | €40,563 | €44,492 | +€3,929 | +9.7% |
| Equity | 10/15 | -€12,461 | €10,348 | +€22,810 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,461 | €8,348 | +€22,810 | |
| Amounts payable | 17/49 | €53,024 | €34,144 | -€18,880 | -35.6% |
| Amounts payable within one year | 42/48 | €53,024 | €32,297 | -€20,727 | -39.1% |
| Trade debts | 44 | €15,844 | €14,413 | -€1,431 | -9.0% |
| Suppliers | 440/4 | €14,949 | €14,413 | -€536 | -3.6% |
| Bills of exchange payable | 441 | €895 | - | -€895 | |
| Taxes, remuneration and social security | 45 | €13,570 | €17,160 | +€3,591 | +26.5% |
| Taxes | 450/3 | €13,051 | €15,870 | +€2,818 | +21.6% |
| Remuneration and social security | 454/9 | €518 | €1,290 | +€772 | +149% |
| Other amounts payable | 47/48 | €23,610 | €723 | -€22,887 | -96.9% |
| Accrued charges and deferred income | 492/3 | - | €1,847 | +€1,847 | |
| Turnover | 70 | €260,537 | - | -€260,537 | |
| Goods, raw materials, services and sundry goods | 60/61 | €257,541 | - | -€257,541 | |
| Remuneration, social security and pensions | 62 | €15,273 | €25,323 | +€10,050 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | €1,370 | +€232 | +20.4% |
| Other operating charges | 640/8 | €409 | €861 | +€453 | +111% |
| Gross operating margin | 9900 | €2,996 | €55,149 | +€52,153 | +1,741% |
| Operating profit (loss) | 9901 | -€13,824 | €27,594 | +€41,419 | |
| Financial income | 75/76B | €75 | €1 | -€74 | -98.9% |
| Recurring financial income | 75 | €75 | €1 | -€74 | -98.9% |
| Financial charges | 65/66B | €712 | €1,526 | +€814 | +114% |
| Recurring financial charges | 65 | €712 | €1,526 | +€814 | +114% |
| Profit (loss) for the period before taxes | 9903 | -€14,461 | €26,069 | +€40,531 | |
| Income taxes | 67/77 | - | €3,260 | +€3,260 | |
| Profit (loss) for the period | 9904 | -€14,461 | €22,810 | +€37,271 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,461 | €22,810 | +€37,271 |
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 14 October 2026 via checked.be.