BaraG Consult: 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.
BaraG Consult
Largest movements
- Receivables within one year +€23,124
up €23,124 (+39.6%), from €58,399 to €81,523
of which Other amounts receivable: +€12,899
- Cash -€7,145
down €7,145 (-66.6%), from €10,734 to €3,589
mainly Receivables within one year (-€23,124) and Deferred charges and accrued income (-€3,811)
- Deferred charges and accrued income +€3,811
new in 2025: €3,811
- Current investments -€1,700
no longer reported in 2025 (was €1,700)
- Trade debts +€19,155
up €19,155 (+22,294%), from €86 to €19,241
- Tax, wage and social debts -€3,319
down €3,319 (-11.4%), from €29,005 to €25,686
of which Taxes: -€5,795
- Profit (loss) carried forward +€2,253
up €2,253 (+7.3%), from €30,949 to €33,202
- Staff costs +€9,677
up €9,677 (+36.3%), from €26,646 to €36,322
- Taxes -€4,230
down €4,230 (-55.0%), from €7,688 to €3,457
- Gross operating margin -€4,223
down €4,223 (-9.0%), from €47,134 to €42,911
- Other operating charges +€2,530
new in 2025: €2,530
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 | €70,833 | €88,922 | +€18,089 | +25.5% |
| Current assets | 29/58 | €70,833 | €88,922 | +€18,089 | +25.5% |
| Amounts receivable within one year | 40/41 | €58,399 | €81,523 | +€23,124 | +39.6% |
| Trade receivables | 40 | €14,101 | €24,326 | +€10,225 | +72.5% |
| Other amounts receivable | 41 | €44,298 | €57,197 | +€12,899 | +29.1% |
| Current investments | 50/53 | €1,700 | - | -€1,700 | |
| Cash at bank and in hand | 54/58 | €10,734 | €3,589 | -€7,145 | -66.6% |
| Deferred charges and accrued income | 490/1 | - | €3,811 | +€3,811 | |
| Total equity and liabilities | 10/49 | €70,833 | €88,922 | +€18,089 | +25.5% |
| Equity | 10/15 | €41,742 | €43,995 | +€2,253 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,593 | €4,593 | = | 0.0% |
| Distributable reserves | 133 | €4,593 | €4,593 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,949 | €33,202 | +€2,253 | +7.3% |
| Amounts payable | 17/49 | €29,091 | €44,927 | +€15,836 | +54.4% |
| Amounts payable within one year | 42/48 | €29,091 | €44,927 | +€15,836 | +54.4% |
| Trade debts | 44 | €86 | €19,241 | +€19,155 | +22,294% |
| Suppliers | 440/4 | €86 | €19,241 | +€19,155 | +22,294% |
| Taxes, remuneration and social security | 45 | €29,005 | €25,686 | -€3,319 | -11.4% |
| Taxes | 450/3 | €25,780 | €19,985 | -€5,795 | -22.5% |
| Remuneration and social security | 454/9 | €3,225 | €5,701 | +€2,476 | +76.8% |
| Remuneration, social security and pensions | 62 | €26,646 | €36,322 | +€9,677 | +36.3% |
| Other operating charges | 640/8 | - | €2,530 | +€2,530 | |
| Gross operating margin | 9900 | €47,134 | €42,911 | -€4,223 | -9.0% |
| Operating profit (loss) | 9901 | €20,488 | €4,059 | -€16,430 | -80.2% |
| Financial income | 75/76B | €2,747 | €2,934 | +€187 | +6.8% |
| Recurring financial income | 75 | €2,746 | €2,934 | +€188 | +6.9% |
| Non-recurring financial income | 76B | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,216 | €1,282 | +€66 | +5.4% |
| Recurring financial charges | 65 | €1,211 | €1,281 | +€70 | +5.8% |
| Non-recurring financial charges | 66B | €6 | €1 | -€4 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €22,020 | €5,711 | -€16,309 | -74.1% |
| Income taxes | 67/77 | €7,688 | €3,457 | -€4,230 | -55.0% |
| Profit (loss) for the period | 9904 | €14,332 | €2,253 | -€12,078 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,332 | €2,253 | -€12,078 | -84.3% |
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.