BARAKA NEW: what changed
BARAKA NEW
Largest movements
- Deferred charges and accrued income +€21,368
new in 2025: €21,368
- Cash -€19,821
down €19,821 (-23.1%), from €85,969 to €66,148
mainly Deferred charges and accrued income (-€21,368) and Trade debts (-€9,383)
- Receivables within one year -€7,933
down €7,933 (-60.2%), from €13,180 to €5,247
of which Trade receivables: -€11,041
- Tangible fixed assets -€6,256
down €6,256 (-30.6%), from €20,442 to €14,186
of which Leasing and similar rights: -€4,350
- Stocks and contracts +€3,209
up €3,209 (+57.5%), from €5,580 to €8,789
- Profit (loss) carried forward +€10,138
up €10,138 (+2.1%), from -€490,916 to -€480,778
- Trade debts -€9,383
down €9,383 (-46.4%), from €20,242 to €10,859
- Other debts -€8,544
down €8,544 (-76.0%), from €11,246 to €2,702
- Tax, wage and social debts -€1,644
down €1,644 (-0.3%), from €551,850 to €550,206
of which Taxes: -€4,015
- Staff costs +€8,379
up €8,379 (+18.8%), from €44,451 to €52,830
- Gross operating margin +€6,046
up €6,046 (+7.9%), from €76,307 to €82,353
- Taxes +€3,006
up €3,006 (+212%), from €1,416 to €4,422
- Provisions -€1,680
no longer reported in 2025 (was €1,680)
- Other operating charges +€1,326
up €1,326 (+40.5%), from €3,273 to €4,599
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,233 | €115,800 | -€9,433 | -7.5% |
| Fixed assets | 21/28 | €20,504 | €14,248 | -€6,256 | -30.5% |
| Tangible fixed assets | 22/27 | €20,442 | €14,186 | -€6,256 | -30.6% |
| Plant, machinery and equipment | 23 | €631 | €1,072 | +€441 | +69.9% |
| Furniture and vehicles | 24 | €13,915 | €10,425 | -€3,490 | -25.1% |
| Leasing and similar rights | 25 | €4,350 | - | -€4,350 | |
| Other tangible fixed assets | 26 | €1,546 | €2,689 | +€1,143 | +73.9% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €104,729 | €101,552 | -€3,177 | -3.0% |
| Stocks and contracts in progress | 3 | €5,580 | €8,789 | +€3,209 | +57.5% |
| Stocks | 30/36 | €5,580 | €8,789 | +€3,209 | +57.5% |
| Amounts receivable within one year | 40/41 | €13,180 | €5,247 | -€7,933 | -60.2% |
| Trade receivables | 40 | €11,325 | €284 | -€11,041 | -97.5% |
| Other amounts receivable | 41 | €1,855 | €4,963 | +€3,108 | +168% |
| Cash at bank and in hand | 54/58 | €85,969 | €66,148 | -€19,821 | -23.1% |
| Deferred charges and accrued income | 490/1 | - | €21,368 | +€21,368 | |
| Total equity and liabilities | 10/49 | €125,233 | €115,800 | -€9,433 | -7.5% |
| Equity | 10/15 | -€470,465 | -€460,327 | +€10,138 | +2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€490,916 | -€480,778 | +€10,138 | +2.1% |
| Provisions and deferred taxes | 16 | €12,360 | €12,360 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,360 | €12,360 | = | 0.0% |
| Other liabilities and charges | 164/5 | €12,360 | €12,360 | = | 0.0% |
| Amounts payable | 17/49 | €583,338 | €563,767 | -€19,571 | -3.4% |
| Amounts payable within one year | 42/48 | €583,338 | €563,767 | -€19,571 | -3.4% |
| Trade debts | 44 | €20,242 | €10,859 | -€9,383 | -46.4% |
| Suppliers | 440/4 | €20,242 | €10,859 | -€9,383 | -46.4% |
| Taxes, remuneration and social security | 45 | €551,850 | €550,206 | -€1,644 | -0.3% |
| Taxes | 450/3 | €541,252 | €537,237 | -€4,015 | -0.7% |
| Remuneration and social security | 454/9 | €10,598 | €12,969 | +€2,371 | +22.4% |
| Other amounts payable | 47/48 | €11,246 | €2,702 | -€8,544 | -76.0% |
| Remuneration, social security and pensions | 62 | €44,451 | €52,830 | +€8,379 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,288 | €9,983 | -€1,305 | -11.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,680 | - | -€1,680 | |
| Other operating charges | 640/8 | €3,273 | €4,599 | +€1,326 | +40.5% |
| Gross operating margin | 9900 | €76,307 | €82,353 | +€6,046 | +7.9% |
| Operating profit (loss) | 9901 | €15,615 | €14,941 | -€674 | -4.3% |
| Financial income | 75/76B | €25 | €83 | +€58 | +232% |
| Recurring financial income | 75 | €25 | €83 | +€58 | +232% |
| Financial charges | 65/66B | €402 | €464 | +€62 | +15.4% |
| Recurring financial charges | 65 | €402 | €464 | +€62 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €15,238 | €14,560 | -€678 | -4.4% |
| Income taxes | 67/77 | €1,416 | €4,422 | +€3,006 | +212% |
| Profit (loss) for the period | 9904 | €13,822 | €10,138 | -€3,684 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,822 | €10,138 | -€3,684 | -26.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.