BARAKA CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€60,247
up €60,247 (+61.9%), from €97,398 to €157,646
of which Other amounts receivable: +€53,349
- Cash +€17,355
up €17,355 (+38.9%), from €44,656 to €62,011
mainly Other debts (+€201,087) and Net result for the year (+€63,028)
- Other debts +€201,087
new in 2025: €201,087
- Profit (loss) carried forward -€173,545
no longer reported in 2025 (was €173,545)
- Tax, wage and social debts +€25,857
up €25,857 (+63.1%), from €40,956 to €66,813
of which Taxes: +€22,707
- Trade debts +€16,562
up €16,562 (+828%), from €2,001 to €18,563
- Debts after one year +€6,224
up €6,224 (+4.6%), from €136,326 to €142,550
- Gross operating margin +€14,022
up €14,022 (+22.0%), from €63,828 to €77,850
- Taxes +€3,654
up €3,654 (+23.4%), from €15,584 to €19,238
- Financial income +€2,213
up €2,213 (+20.1%), from €10,994 to €13,206
- Financial charges +€1,181
up €1,181 (+21.2%), from €5,578 to €6,759
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 | €357,828 | €434,013 | +€76,185 | +21.3% |
| Fixed assets | 21/28 | €1,900 | €1,356 | -€544 | -28.6% |
| Tangible fixed assets | 22/27 | €1,600 | €1,056 | -€544 | -34.0% |
| Furniture and vehicles | 24 | €1,600 | €1,056 | -€544 | -34.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €355,928 | €432,657 | +€76,729 | +21.6% |
| Amounts receivable after more than one year | 29 | €213,000 | €213,000 | = | 0.0% |
| Other amounts receivable | 291 | €213,000 | €213,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €97,398 | €157,646 | +€60,247 | +61.9% |
| Trade receivables | 40 | €1,321 | €8,219 | +€6,898 | +522% |
| Other amounts receivable | 41 | €96,077 | €149,426 | +€53,349 | +55.5% |
| Cash at bank and in hand | 54/58 | €44,656 | €62,011 | +€17,355 | +38.9% |
| Deferred charges and accrued income | 490/1 | €873 | - | -€873 | |
| Total equity and liabilities | 10/49 | €357,828 | €434,013 | +€76,185 | +21.3% |
| Equity | 10/15 | €178,545 | €5,000 | -€173,545 | -97.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,545 | - | -€173,545 | |
| Amounts payable | 17/49 | €179,283 | €429,013 | +€249,730 | +139% |
| Amounts payable after more than one year | 17 | €136,326 | €142,550 | +€6,224 | +4.6% |
| Financial debts | 170/4 | €136,326 | €142,550 | +€6,224 | +4.6% |
| Amounts payable within one year | 42/48 | €42,957 | €286,463 | +€243,506 | +567% |
| Trade debts | 44 | €2,001 | €18,563 | +€16,562 | +828% |
| Suppliers | 440/4 | €2,001 | €18,563 | +€16,562 | +828% |
| Taxes, remuneration and social security | 45 | €40,956 | €66,813 | +€25,857 | +63.1% |
| Taxes | 450/3 | €40,956 | €63,663 | +€22,707 | +55.4% |
| Remuneration and social security | 454/9 | - | €3,150 | +€3,150 | |
| Other amounts payable | 47/48 | - | €201,087 | +€201,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544 | €544 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,014 | €1,488 | -€526 | -26.1% |
| Gross operating margin | 9900 | €63,828 | €77,850 | +€14,022 | +22.0% |
| Operating profit (loss) | 9901 | €61,271 | €75,818 | +€14,548 | +23.7% |
| Financial income | 75/76B | €10,994 | €13,206 | +€2,213 | +20.1% |
| Recurring financial income | 75 | €10,994 | €13,206 | +€2,213 | +20.1% |
| Financial charges | 65/66B | €5,578 | €6,759 | +€1,181 | +21.2% |
| Recurring financial charges | 65 | €5,578 | €6,759 | +€1,181 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €66,686 | €82,266 | +€15,580 | +23.4% |
| Income taxes | 67/77 | €15,584 | €19,238 | +€3,654 | +23.4% |
| Profit (loss) for the period | 9904 | €51,103 | €63,028 | +€11,925 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,103 | €63,028 | +€11,925 | +23.3% |
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 28 October 2026 via checked.be.