BARANCAN: 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.
BARANCAN
Largest movements
- Receivables within one year -€88,496
down €88,496 (-31.7%), from €279,186 to €190,690
of which Trade receivables: -€88,796
- Cash -€55,342
down €55,342 (-53.3%), from €103,763 to €48,422
mainly Trade debts (-€158,318) and Investment in fixed assets (net) (-€15,338)
- Trade debts -€158,318
down €158,318 (-87.7%), from €180,565 to €22,247
- Tax, wage and social debts +€28,578
up €28,578 (+28.8%), from €99,332 to €127,910
of which Remuneration and social security: +€24,077
- Reserves -€8,398
down €8,398 (-5.8%), from €145,561 to €137,163
- Turnover -€808,271
no longer reported in 2025 (was €808,271)
- Purchases and services +€30,845
up €30,845 (+5.7%), from €537,402 to €568,247
- Gross operating margin -€25,383
down €25,383 (-8.7%), from €291,265 to €265,882
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €525,573 | €382,794 | -€142,779 | -27.2% |
| Fixed assets | 21/28 | €139,774 | €143,682 | +€3,908 | +2.8% |
| Tangible fixed assets | 22/27 | €139,324 | €143,232 | +€3,908 | +2.8% |
| Land and buildings | 22 | €138,257 | €128,382 | -€9,876 | -7.1% |
| Plant, machinery and equipment | 23 | €473 | €989 | +€516 | +109.0% |
| Furniture and vehicles | 24 | €593 | €13,861 | +€13,268 | +2237.3% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €385,799 | €239,112 | -€146,687 | -38.0% |
| Amounts receivable within one year | 40/41 | €279,186 | €190,690 | -€88,496 | -31.7% |
| Trade receivables | 40 | €278,606 | €189,810 | -€88,796 | -31.9% |
| Other amounts receivable | 41 | €580 | €880 | +€300 | +51.8% |
| Cash at bank and in hand | 54/58 | €103,763 | €48,422 | -€55,342 | -53.3% |
| Deferred charges and accrued income | 490/1 | €2,849 | - | -€2,849 | |
| Total equity and liabilities | 10/49 | €525,573 | €382,794 | -€142,779 | -27.2% |
| Equity | 10/15 | €153,821 | €145,423 | -€8,398 | -5.5% |
| Contributions | 10/11 | €8,260 | €8,260 | = | 0.0% |
| Contributions outside capital | 11 | €8,260 | - | -€8,260 | |
| Other | 1109/19 | €8,260 | - | -€8,260 | |
| Reserves | 13 | €145,561 | €137,163 | -€8,398 | -5.8% |
| Distributable reserves | 133 | €145,561 | €137,163 | -€8,398 | -5.8% |
| Amounts payable | 17/49 | €371,751 | €237,371 | -€134,380 | -36.1% |
| Amounts payable after more than one year | 17 | €87,214 | €82,359 | -€4,855 | -5.6% |
| Financial debts | 170/4 | €83,924 | €79,069 | -€4,855 | -5.8% |
| Other amounts payable | 178/9 | €3,290 | €3,290 | = | 0.0% |
| Amounts payable within one year | 42/48 | €284,537 | €155,012 | -€129,525 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | €4,640 | €4,855 | +€214 | +4.6% |
| Trade debts | 44 | €180,565 | €22,247 | -€158,318 | -87.7% |
| Suppliers | 440/4 | €180,565 | €22,247 | -€158,318 | -87.7% |
| Taxes, remuneration and social security | 45 | €99,332 | €127,910 | +€28,578 | +28.8% |
| Taxes | 450/3 | €57,308 | €61,809 | +€4,501 | +7.9% |
| Remuneration and social security | 454/9 | €42,024 | €66,101 | +€24,077 | +57.3% |
| Turnover | 70 | €808,271 | - | -€808,271 | |
| Goods, raw materials, services and sundry goods | 60/61 | €537,402 | €568,247 | +€30,845 | +5.7% |
| Remuneration, social security and pensions | 62 | €219,396 | €216,893 | -€2,503 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,146 | €11,429 | -€716 | -5.9% |
| Other operating charges | 640/8 | €11,814 | €7,139 | -€4,675 | -39.6% |
| Gross operating margin | 9900 | €291,265 | €265,882 | -€25,383 | -8.7% |
| Operating profit (loss) | 9901 | €47,909 | €30,421 | -€17,488 | -36.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +260.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +260.0% |
| Financial charges | 65/66B | €12,569 | €15,095 | +€2,527 | +20.1% |
| Recurring financial charges | 65 | €12,569 | €15,095 | +€2,527 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €35,341 | €15,326 | -€20,014 | -56.6% |
| Income taxes | 67/77 | €12,923 | €8,975 | -€3,949 | -30.6% |
| Profit (loss) for the period | 9904 | €22,417 | €6,352 | -€16,066 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,417 | €6,352 | -€16,066 | -71.7% |
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 12 October 2026 via checked.be.