BARALUX: 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.
BARALUX
Largest movements
- Tangible fixed assets -€16,693
down €16,693 (-100%), from €16,693 to €0
of which Other tangible fixed assets: -€15,746
- Stocks and contracts -€3,538
down €3,538 (-100%), from €3,538 to €0
- Financial fixed assets -€1,512
down €1,512 (-100%), from €1,512 to €0
- Cash -€781
down €781 (-99.9%), from €781 to €1
mainly Debts after one year (-€14,652) and Trade debts (-€7,901)
- Debts after one year -€14,652
down €14,652 (-100%), from €14,652 to €0
- Trade debts -€7,901
down €7,901 (-96.0%), from €8,234 to €333
- Current portion of long-term debt -€7,351
down €7,351 (-100%), from €7,351 to €0
- Other debts +€5,041
up €5,041 (+90.9%), from €5,548 to €10,589
- Profit (loss) carried forward +€3,588
up €3,588 (+23.2%), from -€15,432 to -€11,845
- Other operating charges +€3,591
up €3,591 (+254%), from €1,414 to €5,005
- Depreciation -€2,409
down €2,409 (-100%), from €2,409 to €0
- Gross operating margin +€665
up €665 (+7.9%), from €8,447 to €9,112
- Financial charges -€605
down €605 (-53.8%), from €1,125 to €520
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 | €22,566 | €77 | -€22,490 | -99.7% |
| Fixed assets | 21/28 | €18,205 | €0 | -€18,205 | -100% |
| Tangible fixed assets | 22/27 | €16,693 | €0 | -€16,693 | -100% |
| Plant, machinery and equipment | 23 | €397 | €0 | -€397 | -100% |
| Furniture and vehicles | 24 | €550 | €0 | -€550 | -100% |
| Other tangible fixed assets | 26 | €15,746 | €0 | -€15,746 | -100% |
| Financial fixed assets | 28 | €1,512 | €0 | -€1,512 | -100% |
| Current assets | 29/58 | €4,361 | €77 | -€4,284 | -98.2% |
| Stocks and contracts in progress | 3 | €3,538 | €0 | -€3,538 | -100% |
| Stocks | 30/36 | €3,538 | €0 | -€3,538 | -100% |
| Amounts receivable within one year | 40/41 | €42 | €76 | +€34 | +81.3% |
| Trade receivables | 40 | €25 | €0 | -€25 | -100% |
| Other amounts receivable | 41 | €17 | €76 | +€59 | +345% |
| Cash at bank and in hand | 54/58 | €781 | €1 | -€781 | -99.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €22,566 | €77 | -€22,490 | -99.7% |
| Equity | 10/15 | -€14,432 | -€10,845 | +€3,588 | +24.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,432 | -€11,845 | +€3,588 | +23.2% |
| Amounts payable | 17/49 | €36,999 | €10,921 | -€26,077 | -70.5% |
| Amounts payable after more than one year | 17 | €14,652 | €0 | -€14,652 | -100% |
| Financial debts | 170/4 | €14,652 | €0 | -€14,652 | -100% |
| Amounts payable within one year | 42/48 | €22,346 | €10,921 | -€11,425 | -51.1% |
| Current portion of amounts payable after more than one year | 42 | €7,351 | €0 | -€7,351 | -100% |
| Trade debts | 44 | €8,234 | €333 | -€7,901 | -96.0% |
| Suppliers | 440/4 | €8,234 | €333 | -€7,901 | -96.0% |
| Advances received on contracts in progress | 46 | €60 | €0 | -€60 | -100% |
| Taxes, remuneration and social security | 45 | €1,154 | €0 | -€1,154 | -100% |
| Taxes | 450/3 | €1,154 | €0 | -€1,154 | -100% |
| Other amounts payable | 47/48 | €5,548 | €10,589 | +€5,041 | +90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,409 | €0 | -€2,409 | -100% |
| Other operating charges | 640/8 | €1,414 | €5,005 | +€3,591 | +254% |
| Gross operating margin | 9900 | €8,447 | €9,112 | +€665 | +7.9% |
| Operating profit (loss) | 9901 | €4,624 | €4,107 | -€517 | -11.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,125 | €520 | -€605 | -53.8% |
| Recurring financial charges | 65 | €1,125 | €520 | -€605 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €3,499 | €3,588 | +€89 | +2.5% |
| Profit (loss) for the period | 9904 | €3,499 | €3,588 | +€89 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,499 | €3,588 | +€89 | +2.5% |
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 18 October 2026 via checked.be.