BARAK: 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.
BARAK
Largest movements
- Receivables within one year +€29,869
up €29,869 (+44.1%), from €67,757 to €97,625
of which Other amounts receivable: +€29,499
- Cash -€18,854
down €18,854 (-80.3%), from €23,488 to €4,634
mainly Receivables within one year (-€29,869) and Debts after one year (-€22,355)
- Tangible fixed assets -€7,899
down €7,899 (-42.2%), from €18,735 to €10,836
of which Furniture and vehicles: -€6,029
- Deferred charges and accrued income -€1,942
down €1,942 (-71.8%), from €2,706 to €764
- Debts after one year -€22,355
down €22,355 (-36.4%), from €61,362 to €39,007
- Profit (loss) carried forward +€16,649
up €16,649 (+87.5%), from €19,030 to €35,679
- Tax, wage and social debts +€6,658
up €6,658 (+175.4%), from €3,796 to €10,453
of which Taxes: +€6,658
- Gross operating margin +€13,339
up €13,339 (+62.8%), from €21,248 to €34,588
- Taxes +€4,828
up €4,828 (+127.2%), from €3,796 to €8,624
- Financial income +€3,665
up €3,665 (+328.8%), from €1,115 to €4,779
- Depreciation -€2,527
down €2,527 (-24.2%), from €10,426 to €7,899
- Financial charges +€1,550
up €1,550 (+120.2%), from €1,289 to €2,839
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 | €113,036 | €114,209 | +€1,174 | +1.0% |
| Fixed assets | 21/28 | €19,085 | €11,186 | -€7,899 | -41.4% |
| Tangible fixed assets | 22/27 | €18,735 | €10,836 | -€7,899 | -42.2% |
| Plant, machinery and equipment | 23 | €3,657 | €1,787 | -€1,870 | -51.1% |
| Furniture and vehicles | 24 | €15,078 | €9,049 | -€6,029 | -40.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €93,951 | €103,023 | +€9,073 | +9.7% |
| Amounts receivable within one year | 40/41 | €67,757 | €97,625 | +€29,869 | +44.1% |
| Trade receivables | 40 | €645 | €1,015 | +€370 | +57.4% |
| Other amounts receivable | 41 | €67,112 | €96,610 | +€29,499 | +44.0% |
| Cash at bank and in hand | 54/58 | €23,488 | €4,634 | -€18,854 | -80.3% |
| Deferred charges and accrued income | 490/1 | €2,706 | €764 | -€1,942 | -71.8% |
| Total equity and liabilities | 10/49 | €113,036 | €114,209 | +€1,174 | +1.0% |
| Equity | 10/15 | €21,030 | €37,679 | +€16,649 | +79.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,030 | €35,679 | +€16,649 | +87.5% |
| Amounts payable | 17/49 | €92,006 | €76,530 | -€15,475 | -16.8% |
| Amounts payable after more than one year | 17 | €61,362 | €39,007 | -€22,355 | -36.4% |
| Financial debts | 170/4 | €61,362 | €39,007 | -€22,355 | -36.4% |
| Amounts payable within one year | 42/48 | €30,450 | €37,252 | +€6,801 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €21,601 | €22,355 | +€754 | +3.5% |
| Trade debts | 44 | €4,240 | €3,629 | -€611 | -14.4% |
| Suppliers | 440/4 | €4,240 | €3,629 | -€611 | -14.4% |
| Taxes, remuneration and social security | 45 | €3,796 | €10,453 | +€6,658 | +175.4% |
| Taxes | 450/3 | €3,796 | €10,453 | +€6,658 | +175.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €814 | €814 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €194 | €272 | +€78 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,426 | €7,899 | -€2,527 | -24.2% |
| Other operating charges | 640/8 | €3,604 | €3,356 | -€247 | -6.9% |
| Gross operating margin | 9900 | €21,248 | €34,588 | +€13,339 | +62.8% |
| Operating profit (loss) | 9901 | €7,219 | €23,332 | +€16,113 | +223.2% |
| Financial income | 75/76B | €1,115 | €4,779 | +€3,665 | +328.8% |
| Recurring financial income | 75 | €1,115 | €4,779 | +€3,665 | +328.8% |
| Financial charges | 65/66B | €1,289 | €2,839 | +€1,550 | +120.2% |
| Recurring financial charges | 65 | €1,289 | €2,839 | +€1,550 | +120.2% |
| Profit (loss) for the period before taxes | 9903 | €7,045 | €25,273 | +€18,228 | +258.8% |
| Income taxes | 67/77 | €3,796 | €8,624 | +€4,828 | +127.2% |
| Profit (loss) for the period | 9904 | €3,249 | €16,649 | +€13,400 | +412.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,249 | €16,649 | +€13,400 | +412.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.