BARAKA-TOP: 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-TOP
Largest movements
- Cash -€4,144
down €4,144 (-89.4%), from €4,636 to €492
mainly Net result for the year (-€2,831) and Other debts (-€2,384)
- Stocks and contracts -€2,934
down €2,934 (-7.8%), from €37,588 to €34,654
- Receivables within one year +€619
up €619 (+33.3%), from €1,858 to €2,477
of which Trade receivables: +€474
- Profit (loss) carried forward -€2,831
down €2,831 (-3.3%), from -€84,750 to -€87,581
- Other debts -€2,384
down €2,384 (-2.7%), from €89,438 to €87,054
- Advances received -€2,248
no longer reported in 2025 (was €2,248)
- Trade debts +€1,027
up €1,027 (+4.8%), from €21,524 to €22,550
- Gross operating margin -€1,588
down €1,588 (-138%), from -€1,152 to -€2,740
- Financial charges -€36
down €36 (-27.5%), from €132 to €96
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 | €47,082 | €40,624 | -€6,459 | -13.7% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €44,082 | €37,624 | -€6,459 | -14.7% |
| Stocks and contracts in progress | 3 | €37,588 | €34,654 | -€2,934 | -7.8% |
| Stocks | 30/36 | €37,588 | €34,654 | -€2,934 | -7.8% |
| Amounts receivable within one year | 40/41 | €1,858 | €2,477 | +€619 | +33.3% |
| Trade receivables | 40 | €1,858 | €2,333 | +€474 | +25.5% |
| Other amounts receivable | 41 | - | €145 | +€145 | |
| Cash at bank and in hand | 54/58 | €4,636 | €492 | -€4,144 | -89.4% |
| Total equity and liabilities | 10/49 | €47,082 | €40,624 | -€6,459 | -13.7% |
| Equity | 10/15 | -€66,150 | -€68,981 | -€2,831 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,750 | -€87,581 | -€2,831 | -3.3% |
| Amounts payable | 17/49 | €113,233 | €109,604 | -€3,628 | -3.2% |
| Amounts payable within one year | 42/48 | €113,233 | €109,604 | -€3,628 | -3.2% |
| Trade debts | 44 | €21,524 | €22,550 | +€1,027 | +4.8% |
| Suppliers | 440/4 | €21,524 | €22,550 | +€1,027 | +4.8% |
| Advances received on contracts in progress | 46 | €2,248 | - | -€2,248 | |
| Taxes, remuneration and social security | 45 | €23 | - | -€23 | |
| Taxes | 450/3 | €23 | - | -€23 | |
| Other amounts payable | 47/48 | €89,438 | €87,054 | -€2,384 | -2.7% |
| Gross operating margin | 9900 | -€1,152 | -€2,740 | -€1,588 | -138% |
| Operating profit (loss) | 9901 | -€1,152 | -€2,740 | -€1,588 | -138% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €132 | €96 | -€36 | -27.5% |
| Recurring financial charges | 65 | €132 | €96 | -€36 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,283 | -€2,829 | -€1,545 | -120% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€1,283 | -€2,831 | -€1,547 | -121% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,283 | -€2,831 | -€1,547 | -121% |
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 16 October 2026 via checked.be.