BARAKA: 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.
BARAKA
Largest movements
- Cash -€110,209
down €110,209 (-75.8%), from €145,421 to €35,211
mainly Receivables after one year (-€84,758) and Receivables within one year (-€19,271)
- Receivables after one year +€84,758
up €84,758 (+1,695%), from €5,000 to €89,758
- Receivables within one year +€19,271
up €19,271 (+79.4%), from €24,268 to €43,539
of which Trade receivables: +€10,591
- Tangible fixed assets -€11,603
down €11,603 (-2.6%), from €447,315 to €435,712
of which Land and buildings: -€6,433
- Trade debts -€17,596
down €17,596 (-33.2%), from €53,006 to €35,410
- Profit (loss) carried forward +€11,505
up €11,505 (+9.9%), from -€115,940 to -€104,434
- Other debts -€10,230
down €10,230 (-54.1%), from €18,900 to €8,670
- Taxes -€40,539
down €40,539 (-85.3%), from €47,502 to €6,963
- Gross operating margin +€12,814
up €12,814 (+66.0%), from €19,424 to €32,237
- Other operating charges -€1,209
down €1,209 (-20.1%), from €6,029 to €4,820
- Financial income +€1,088
up €1,088 (+64.2%), from €1,694 to €2,782
of which Financial income: +€1,588
- Financial charges -€464
down €464 (-78.5%), from €591 to €127
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 | €625,054 | €612,671 | -€12,383 | -2.0% |
| Fixed assets | 21/28 | €448,565 | €436,962 | -€11,603 | -2.6% |
| Tangible fixed assets | 22/27 | €447,315 | €435,712 | -€11,603 | -2.6% |
| Land and buildings | 22 | €435,008 | €428,575 | -€6,433 | -1.5% |
| Plant, machinery and equipment | 23 | €2,685 | €2,117 | -€568 | -21.2% |
| Furniture and vehicles | 24 | €9,623 | €5,020 | -€4,602 | -47.8% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €176,489 | €175,709 | -€780 | -0.4% |
| Amounts receivable after more than one year | 29 | €5,000 | €89,758 | +€84,758 | +1,695% |
| Other amounts receivable | 291 | €5,000 | €89,758 | +€84,758 | +1,695% |
| Amounts receivable within one year | 40/41 | €24,268 | €43,539 | +€19,271 | +79.4% |
| Trade receivables | 40 | €18,117 | €28,708 | +€10,591 | +58.5% |
| Other amounts receivable | 41 | €6,151 | €14,831 | +€8,680 | +141% |
| Cash at bank and in hand | 54/58 | €145,421 | €35,211 | -€110,209 | -75.8% |
| Deferred charges and accrued income | 490/1 | €1,800 | €7,200 | +€5,400 | +300% |
| Total equity and liabilities | 10/49 | €625,054 | €612,671 | -€12,383 | -2.0% |
| Equity | 10/15 | €361,536 | €373,041 | +€11,505 | +3.2% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Revaluation surpluses | 12 | €317,000 | €317,000 | = | 0.0% |
| Reserves | 13 | €36,529 | €36,529 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,735 | €1,735 | = | 0.0% |
| Legal reserve | 130 | €1,735 | €1,735 | = | 0.0% |
| Distributable reserves | 133 | €34,794 | €34,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,940 | -€104,434 | +€11,505 | +9.9% |
| Amounts payable | 17/49 | €263,518 | €239,629 | -€23,889 | -9.1% |
| Amounts payable after more than one year | 17 | €165,973 | €165,973 | = | 0.0% |
| Financial debts | 170/4 | €165,973 | €165,973 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,905 | €48,017 | -€23,889 | -33.2% |
| Trade debts | 44 | €53,006 | €35,410 | -€17,596 | -33.2% |
| Suppliers | 440/4 | €53,006 | €35,410 | -€17,596 | -33.2% |
| Taxes, remuneration and social security | 45 | - | €3,937 | +€3,937 | |
| Taxes | 450/3 | - | €3,937 | +€3,937 | |
| Other amounts payable | 47/48 | €18,900 | €8,670 | -€10,230 | -54.1% |
| Accrued charges and deferred income | 492/3 | €25,640 | €25,640 | = | 0.0% |
| Non-recurring operating income | 76A | €6,147 | - | -€6,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,603 | €11,603 | = | 0.0% |
| Other operating charges | 640/8 | €6,029 | €4,820 | -€1,209 | -20.1% |
| Gross operating margin | 9900 | €19,424 | €32,237 | +€12,814 | +66.0% |
| Operating profit (loss) | 9901 | €1,791 | €15,814 | +€14,023 | +783% |
| Financial income | 75/76B | €1,694 | €2,782 | +€1,088 | +64.2% |
| Recurring financial income | 75 | €1,194 | €2,782 | +€1,588 | +133% |
| Non-recurring financial income | 76B | €500 | - | -€500 | |
| Financial charges | 65/66B | €591 | €127 | -€464 | -78.5% |
| Recurring financial charges | 65 | €591 | €127 | -€464 | -78.5% |
| Profit (loss) for the period before taxes | 9903 | €2,895 | €18,469 | +€15,574 | +538% |
| Income taxes | 67/77 | €47,502 | €6,963 | -€40,539 | -85.3% |
| Profit (loss) for the period | 9904 | -€44,607 | €11,505 | +€56,113 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,607 | €11,505 | +€56,113 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.