BARAKA HOME: 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 HOME
Largest movements
- Cash +€31,083
up €31,083 (+52.8%), from €58,843 to €89,926
mainly Tax, wage and social debts (+€21,324) and Net result for the year (+€9,608)
- Stocks and contracts -€6,080
down €6,080 (-21.4%), from €28,374 to €22,294
- Tangible fixed assets -€4,619
down €4,619 (-21.9%), from €21,051 to €16,432
- Tax, wage and social debts +€21,324
up €21,324 (+194%), from €11,020 to €32,344
of which Remuneration and social security: +€22,127
- Profit (loss) carried forward +€9,608
up €9,608 (+24.2%), from €39,665 to €49,273
- Trade debts -€7,573
down €7,573 (-78.5%), from €9,653 to €2,080
- Other debts -€3,500
down €3,500 (-6.8%), from €51,107 to €47,607
- Staff costs +€41,865
up €41,865 (+46.1%), from €90,777 to €132,642
- Gross operating margin +€38,850
up €38,850 (+38.3%), from €101,316 to €140,166
- Taxes -€5,828
down €5,828 (-72.0%), from €8,091 to €2,263
- Financial income +€5,703
up €5,703 (+146%), from €3,897 to €9,600
of which Financial income: +€5,703
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 | €131,445 | €151,304 | +€19,859 | +15.1% |
| Fixed assets | 21/28 | €39,051 | €34,432 | -€4,619 | -11.8% |
| Tangible fixed assets | 22/27 | €21,051 | €16,432 | -€4,619 | -21.9% |
| Plant, machinery and equipment | 23 | €3,726 | €2,520 | -€1,206 | -32.4% |
| Furniture and vehicles | 24 | €5,435 | €3,876 | -€1,559 | -28.7% |
| Other tangible fixed assets | 26 | €11,890 | €10,036 | -€1,854 | -15.6% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €92,394 | €116,872 | +€24,478 | +26.5% |
| Stocks and contracts in progress | 3 | €28,374 | €22,294 | -€6,080 | -21.4% |
| Stocks | 30/36 | €28,374 | €22,294 | -€6,080 | -21.4% |
| Amounts receivable within one year | 40/41 | €5,177 | €4,652 | -€525 | -10.1% |
| Other amounts receivable | 41 | €5,177 | €4,652 | -€525 | -10.1% |
| Cash at bank and in hand | 54/58 | €58,843 | €89,926 | +€31,083 | +52.8% |
| Total equity and liabilities | 10/49 | €131,445 | €151,304 | +€19,859 | +15.1% |
| Equity | 10/15 | €59,665 | €69,273 | +€9,608 | +16.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,665 | €49,273 | +€9,608 | +24.2% |
| Amounts payable | 17/49 | €71,780 | €82,031 | +€10,251 | +14.3% |
| Amounts payable within one year | 42/48 | €71,780 | €82,031 | +€10,251 | +14.3% |
| Trade debts | 44 | €9,653 | €2,080 | -€7,573 | -78.5% |
| Suppliers | 440/4 | €9,653 | €2,080 | -€7,573 | -78.5% |
| Taxes, remuneration and social security | 45 | €11,020 | €32,344 | +€21,324 | +194% |
| Taxes | 450/3 | €1,361 | €558 | -€803 | -59.0% |
| Remuneration and social security | 454/9 | €9,659 | €31,786 | +€22,127 | +229% |
| Other amounts payable | 47/48 | €51,107 | €47,607 | -€3,500 | -6.8% |
| Remuneration, social security and pensions | 62 | €90,777 | €132,642 | +€41,865 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,837 | €4,619 | -€218 | -4.5% |
| Other operating charges | 640/8 | €420 | €499 | +€79 | +18.8% |
| Gross operating margin | 9900 | €101,316 | €140,166 | +€38,850 | +38.3% |
| Operating profit (loss) | 9901 | €5,282 | €2,406 | -€2,876 | -54.4% |
| Financial income | 75/76B | €3,897 | €9,600 | +€5,703 | +146% |
| Recurring financial income | 75 | €3,897 | €9,600 | +€5,703 | +146% |
| Non-recurring financial income | 76B | €3,897 | €9,600 | +€5,703 | +146% |
| Financial charges | 65/66B | €154 | €135 | -€19 | -12.3% |
| Recurring financial charges | 65 | €154 | €135 | -€19 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €9,025 | €11,871 | +€2,846 | +31.5% |
| Income taxes | 67/77 | €8,091 | €2,263 | -€5,828 | -72.0% |
| Profit (loss) for the period | 9904 | €934 | €9,608 | +€8,674 | +929% |
| Profit (loss) for the period to be appropriated | 9905 | €934 | €9,608 | +€8,674 | +929% |
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 27 October 2026 via checked.be.