BARAKA-LAND: 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-LAND
Largest movements
- Cash +€14,714
up €14,714 (+33.0%), from €44,546 to €59,260
mainly Net result for the year (+€17,408) and Tax, wage and social debts (+€12,094)
- Tangible fixed assets +€13,032
up €13,032 (+190%), from €6,863 to €19,896
of which Plant, machinery and equipment: +€12,215
- Stocks and contracts -€12,000
down €12,000 (-30.7%), from €39,142 to €27,142
- Receivables within one year -€1,966
down €1,966 (-46.2%), from €4,256 to €2,290
- Trade debts -€18,525
down €18,525 (-42.7%), from €43,354 to €24,830
- Profit (loss) carried forward +€17,408
up €17,408 (+136%), from €12,798 to €30,207
- Tax, wage and social debts +€12,094
up €12,094 (+178%), from €6,804 to €18,898
- Other debts +€2,803
up €2,803 (+23.1%), from €12,155 to €14,957
- Turnover +€92,553
up €92,553 (+14.4%), from €641,529 to €734,082
- Purchases and services +€56,556
up €56,556 (+8.9%), from €633,464 to €690,019
- Gross operating margin +€35,997
up €35,997 (+446%), from €8,065 to €44,062
- Staff costs +€8,304
up €8,304 (+1,334%), from €622 to €8,926
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,807 | €108,587 | +€13,780 | +14.5% |
| Fixed assets | 21/28 | €6,863 | €19,896 | +€13,032 | +190% |
| Tangible fixed assets | 22/27 | €6,863 | €19,896 | +€13,032 | +190% |
| Plant, machinery and equipment | 23 | €863 | €13,079 | +€12,215 | +1,415% |
| Leasing and similar rights | 25 | €6,000 | €6,817 | +€817 | +13.6% |
| Current assets | 29/58 | €87,944 | €88,692 | +€748 | +0.9% |
| Stocks and contracts in progress | 3 | €39,142 | €27,142 | -€12,000 | -30.7% |
| Stocks | 30/36 | €39,142 | €27,142 | -€12,000 | -30.7% |
| Amounts receivable within one year | 40/41 | €4,256 | €2,290 | -€1,966 | -46.2% |
| Other amounts receivable | 41 | €4,256 | €2,290 | -€1,966 | -46.2% |
| Cash at bank and in hand | 54/58 | €44,546 | €59,260 | +€14,714 | +33.0% |
| Total equity and liabilities | 10/49 | €94,807 | €108,587 | +€13,780 | +14.5% |
| Equity | 10/15 | €32,494 | €49,902 | +€17,408 | +53.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,096 | €1,096 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,096 | €1,096 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,096 | €1,096 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,798 | €30,207 | +€17,408 | +136% |
| Amounts payable | 17/49 | €62,313 | €58,685 | -€3,628 | -5.8% |
| Amounts payable within one year | 42/48 | €62,313 | €58,685 | -€3,628 | -5.8% |
| Trade debts | 44 | €43,354 | €24,830 | -€18,525 | -42.7% |
| Suppliers | 440/4 | €43,354 | €24,830 | -€18,525 | -42.7% |
| Taxes, remuneration and social security | 45 | €6,804 | €18,898 | +€12,094 | +178% |
| Taxes | 450/3 | €6,804 | €18,898 | +€12,094 | +178% |
| Other amounts payable | 47/48 | €12,155 | €14,957 | +€2,803 | +23.1% |
| Turnover | 70 | €641,529 | €734,082 | +€92,553 | +14.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €633,464 | €690,019 | +€56,556 | +8.9% |
| Remuneration, social security and pensions | 62 | €622 | €8,926 | +€8,304 | +1,334% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,462 | €6,221 | +€1,759 | +39.4% |
| Other operating charges | 640/8 | €5,099 | €3,484 | -€1,615 | -31.7% |
| Gross operating margin | 9900 | €8,065 | €44,062 | +€35,997 | +446% |
| Operating profit (loss) | 9901 | -€2,118 | €25,432 | +€27,550 | |
| Financial income | 75/76B | €170 | €816 | +€646 | +381% |
| Recurring financial income | 75 | €170 | €816 | +€646 | +381% |
| Financial charges | 65/66B | €3,152 | €3,037 | -€115 | -3.7% |
| Recurring financial charges | 65 | €3,152 | €3,037 | -€115 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,100 | €23,211 | +€28,311 | |
| Income taxes | 67/77 | - | €5,803 | +€5,803 | |
| Profit (loss) for the period | 9904 | -€5,100 | €17,408 | +€22,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,100 | €17,408 | +€22,509 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.