BARAMED: 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.
BARAMED
Largest movements
- Cash +€112,176
up €112,176 (+15.6%), from €719,416 to €831,592
mainly Net result for the year (+€170,058) and Other debts (+€144,549)
- Tangible fixed assets +€60,700
up €60,700 (+66.6%), from €91,175 to €151,876
of which Furniture and vehicles: +€56,379
- Other debts +€144,549
new in 2025: €144,549
- Tax, wage and social debts +€33,395
up €33,395 (+145.0%), from €23,037 to €56,432
of which Taxes: +€34,842
- Gross operating margin +€25,608
up €25,608 (+11.1%), from €229,823 to €255,431
- Financial income +€16,824
up €16,824 (+3421.0%), from €492 to €17,316
of which Non-recurring financial income: +€16,853
- Taxes -€3,910
down €3,910 (-7.1%), from €55,095 to €51,185
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.
Cash bridge derived
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 | €840,210 | €1,018,841 | +€178,631 | +21.3% |
| Fixed assets | 21/28 | €91,375 | €152,076 | +€60,700 | +66.4% |
| Tangible fixed assets | 22/27 | €91,175 | €151,876 | +€60,700 | +66.6% |
| Land and buildings | 22 | €84,182 | €80,851 | -€3,331 | -4.0% |
| Plant, machinery and equipment | 23 | €1,137 | €10,139 | +€9,002 | +791.6% |
| Furniture and vehicles | 24 | €1,147 | €57,526 | +€56,379 | +4915.9% |
| Other tangible fixed assets | 26 | €4,709 | €3,359 | -€1,350 | -28.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €748,834 | €866,766 | +€117,931 | +15.7% |
| Amounts receivable within one year | 40/41 | €7,969 | €9,882 | +€1,914 | +24.0% |
| Trade receivables | 40 | €0 | €4 | +€4 | |
| Other amounts receivable | 41 | €7,969 | €9,878 | +€1,910 | +24.0% |
| Cash at bank and in hand | 54/58 | €719,416 | €831,592 | +€112,176 | +15.6% |
| Deferred charges and accrued income | 490/1 | €21,449 | €25,291 | +€3,842 | +17.9% |
| Total equity and liabilities | 10/49 | €840,210 | €1,018,841 | +€178,631 | +21.3% |
| Equity | 10/15 | €811,185 | €811,185 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €798,785 | €798,785 | = | 0.0% |
| Distributable reserves | 133 | €798,785 | €798,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,024 | €207,656 | +€178,631 | +615.5% |
| Amounts payable within one year | 42/48 | €29,024 | €207,347 | +€178,323 | +614.4% |
| Trade debts | 44 | €5,987 | €6,366 | +€378 | +6.3% |
| Suppliers | 440/4 | €5,987 | €6,366 | +€378 | +6.3% |
| Taxes, remuneration and social security | 45 | €23,037 | €56,432 | +€33,395 | +145.0% |
| Taxes | 450/3 | €16,972 | €51,814 | +€34,842 | +205.3% |
| Remuneration and social security | 454/9 | €6,065 | €4,619 | -€1,446 | -23.8% |
| Other amounts payable | 47/48 | - | €144,549 | +€144,549 | |
| Accrued charges and deferred income | 492/3 | - | €309 | +€309 | |
| Remuneration, social security and pensions | 62 | €37,600 | €38,585 | +€985 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,882 | €11,615 | -€1,267 | -9.8% |
| Other operating charges | 640/8 | €861 | €984 | +€123 | +14.3% |
| Gross operating margin | 9900 | €229,823 | €255,431 | +€25,608 | +11.1% |
| Operating profit (loss) | 9901 | €178,480 | €204,247 | +€25,767 | +14.4% |
| Financial income | 75/76B | €492 | €17,316 | +€16,824 | +3421.0% |
| Recurring financial income | 75 | €492 | €463 | -€29 | -5.8% |
| Non-recurring financial income | 76B | - | €16,853 | +€16,853 | |
| Financial charges | 65/66B | €1,097 | €320 | -€777 | -70.8% |
| Recurring financial charges | 65 | €1,097 | €320 | -€777 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €177,875 | €221,243 | +€43,368 | +24.4% |
| Income taxes | 67/77 | €55,095 | €51,185 | -€3,910 | -7.1% |
| Profit (loss) for the period | 9904 | €122,779 | €170,058 | +€47,278 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €122,779 | €170,058 | +€47,278 | +38.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.