Barakat: what changed
Two fiscal 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.
Barakat
Largest movements
- Cash +€50,990
up €50,990 (+771.8%), from €6,607 to €57,597
mainly Net result for the year (+€50,896) and Receivables within one year (+€14,788)
- Receivables within one year -€14,788
down €14,788 (-36.2%), from €40,892 to €26,104
- Tangible fixed assets +€10,117
up €10,117 (+251.6%), from €4,021 to €14,138
of which Land and buildings: +€8,106
- Intangible fixed assets -€1,400
down €1,400 (-48.0%), from €2,917 to €1,517
- Profit (loss) carried forward +€50,896
up €50,896 (+157.2%), from €32,372 to €83,268
- Tax, wage and social debts -€3,420
no longer reported in 2024 (was €3,420)
- Trade debts -€1,560
down €1,560 (-14.1%), from €11,089 to €9,529
- Gross operating margin +€27,976
up €27,976 (+103.9%), from €26,914 to €54,890
- Depreciation +€585
up €585 (+23.2%), from €2,527 to €3,112
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.
Cash bridge derived
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 | €54,941 | €100,857 | +€45,915 | +83.6% |
| Fixed assets | 21/28 | €6,938 | €15,655 | +€8,717 | +125.7% |
| Intangible fixed assets | 21 | €2,917 | €1,517 | -€1,400 | -48.0% |
| Tangible fixed assets | 22/27 | €4,021 | €14,138 | +€10,117 | +251.6% |
| Land and buildings | 22 | - | €8,106 | +€8,106 | |
| Plant, machinery and equipment | 23 | €4,021 | €6,032 | +€2,011 | +50.0% |
| Current assets | 29/58 | €48,003 | €85,202 | +€37,198 | +77.5% |
| Stocks and contracts in progress | 3 | €505 | €1,501 | +€996 | +197.2% |
| Stocks | 30/36 | €505 | €1,501 | +€996 | +197.2% |
| Amounts receivable within one year | 40/41 | €40,892 | €26,104 | -€14,788 | -36.2% |
| Other amounts receivable | 41 | €40,892 | €26,104 | -€14,788 | -36.2% |
| Cash at bank and in hand | 54/58 | €6,607 | €57,597 | +€50,990 | +771.8% |
| Total equity and liabilities | 10/49 | €54,941 | €100,857 | +€45,915 | +83.6% |
| Equity | 10/15 | €40,432 | €91,328 | +€50,896 | +125.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,372 | €83,268 | +€50,896 | +157.2% |
| Amounts payable | 17/49 | €14,509 | €9,529 | -€4,980 | -34.3% |
| Amounts payable within one year | 42/48 | €14,509 | €9,529 | -€4,980 | -34.3% |
| Trade debts | 44 | €11,089 | €9,529 | -€1,560 | -14.1% |
| Suppliers | 440/4 | €11,089 | €9,529 | -€1,560 | -14.1% |
| Taxes, remuneration and social security | 45 | €3,420 | - | -€3,420 | |
| Taxes | 450/3 | €3,420 | - | -€3,420 | |
| Remuneration, social security and pensions | 62 | - | €223 | +€223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,527 | €3,112 | +€585 | +23.2% |
| Other operating charges | 640/8 | €359 | €653 | +€294 | +82.0% |
| Gross operating margin | 9900 | €26,914 | €54,890 | +€27,976 | +103.9% |
| Operating profit (loss) | 9901 | €24,028 | €50,901 | +€26,873 | +111.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €0 | €5 | +€5 | +2475.0% |
| Recurring financial charges | 65 | €0 | €5 | +€5 | +2475.0% |
| Profit (loss) for the period before taxes | 9903 | €24,028 | €50,896 | +€26,868 | +111.8% |
| Profit (loss) for the period | 9904 | €24,028 | €50,896 | +€26,868 | +111.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,028 | €50,896 | +€26,868 | +111.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.