BARANKA: 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.
What changed
BARANKA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€21,682
2024 · -€94,144+€72,462
Equity
€676,127
2024 · €697,809-€21,682
Cash
€53,259
2024 · €19,123+€34,136
Balance sheet total
€4.8m
2024 · €4.8m-€39,544
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€82,781
up €82,781 (+12.3%), from €675,529 to €758,310
- Debts after one year -€64,887
down €64,887 (-2.1%), from €3.0m to €3.0m
of which Financial debts: -€64,887
- Current portion of long-term debt -€61,919
down €61,919 (-48.8%), from €126,805 to €64,887
Income statement
- Depreciation -€63,780
down €63,780 (-42.7%), from €149,483 to €85,703
- Gross operating margin +€34,511
up €34,511 (+21.6%), from €159,834 to €194,345
- Other operating charges +€25,903
up €25,903 (+218%), from €11,891 to €37,794
- Financial charges -€4,052
down €4,052 (-3.9%), from €102,937 to €98,885
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.
Result 2024
-€94,144
Gross operating margin
+€34,511
Depreciation
+€63,780
Other operating charges
-€25,903
Financial charges
+€4,052
Taxes
-€403
Deferred taxes and other
-€3,576
Result 2025
-€21,682
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€199,377
Investment
-€38,436
Financing
-€126,805
Cash 2024
€19,123
From operations (derived)
+€199,377
Net result for the year
-€21,682
Depreciation
+€85,703
Receivables within one year
+€26,532
Deferred charges and accrued income
-€119
Provisions
-€6,757
Trade debts
+€5,135
Tax, wage and social debts
+€25,362
Other debts
+€82,781
Accrued charges and deferred income
+€2,422
Investment (derived)
-€38,436
Investment in fixed assets (net)
-€38,436
Financing
-€126,805
Debts after one year
-€64,887
Current portion of long-term debt
-€61,919
Cash 2025
€53,259
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,841,244 | €4,801,700 | -€39,544 | -0.8% |
| Fixed assets | 21/28 | €4,777,108 | €4,729,841 | -€47,267 | -1.0% |
| Tangible fixed assets | 22/27 | €4,777,108 | €4,729,841 | -€47,267 | -1.0% |
| Land and buildings | 22 | €4,773,913 | €4,727,462 | -€46,451 | -1.0% |
| Furniture and vehicles | 24 | €3,196 | €2,380 | -€816 | -25.5% |
| Current assets | 29/58 | €64,136 | €71,859 | +€7,723 | +12.0% |
| Amounts receivable within one year | 40/41 | €37,637 | €11,106 | -€26,532 | -70.5% |
| Trade receivables | 40 | €37,637 | €11,106 | -€26,532 | -70.5% |
| Cash at bank and in hand | 54/58 | €19,123 | €53,259 | +€34,136 | +179% |
| Deferred charges and accrued income | 490/1 | €7,375 | €7,494 | +€119 | +1.6% |
| Total equity and liabilities | 10/49 | €4,841,244 | €4,801,700 | -€39,544 | -0.8% |
| Equity | 10/15 | €697,809 | €676,127 | -€21,682 | -3.1% |
| Contributions | 10/11 | €180,406 | €180,406 | = | 0.0% |
| Reserves | 13 | €687,100 | €666,830 | -€20,270 | -3.0% |
| Tax-exempt reserves | 132 | €464,833 | €444,563 | -€20,270 | -4.4% |
| Distributable reserves | 133 | €222,267 | €222,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,697 | -€171,110 | -€1,413 | -0.8% |
| Provisions and deferred taxes | 16 | €154,944 | €148,188 | -€6,757 | -4.4% |
| Deferred taxes | 168 | €154,944 | €148,188 | -€6,757 | -4.4% |
| Amounts payable | 17/49 | €3,988,491 | €3,977,385 | -€11,105 | -0.3% |
| Amounts payable after more than one year | 17 | €3,039,796 | €2,974,909 | -€64,887 | -2.1% |
| Financial debts | 170/4 | €775,892 | €711,006 | -€64,887 | -8.4% |
| Other amounts payable | 178/9 | €2,263,904 | €2,263,904 | = | 0.0% |
| Amounts payable within one year | 42/48 | €891,435 | €942,795 | +€51,360 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €126,805 | €64,887 | -€61,919 | -48.8% |
| Trade debts | 44 | €29,235 | €34,370 | +€5,135 | +17.6% |
| Suppliers | 440/4 | €29,235 | €34,370 | +€5,135 | +17.6% |
| Taxes, remuneration and social security | 45 | €59,866 | €85,229 | +€25,362 | +42.4% |
| Taxes | 450/3 | €59,866 | €71,464 | +€11,598 | +19.4% |
| Remuneration and social security | 454/9 | - | €13,765 | +€13,765 | |
| Other amounts payable | 47/48 | €675,529 | €758,310 | +€82,781 | +12.3% |
| Accrued charges and deferred income | 492/3 | €57,259 | €59,681 | +€2,422 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,483 | €85,703 | -€63,780 | -42.7% |
| Other operating charges | 640/8 | €11,891 | €37,794 | +€25,903 | +218% |
| Gross operating margin | 9900 | €159,834 | €194,345 | +€34,511 | +21.6% |
| Operating profit (loss) | 9901 | -€1,540 | €70,849 | +€72,389 | |
| Financial charges | 65/66B | €102,937 | €98,885 | -€4,052 | -3.9% |
| Recurring financial charges | 65 | €102,937 | €98,885 | -€4,052 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€104,477 | -€28,036 | +€76,441 | +73.2% |
| Transfer from deferred taxes | 780 | €10,333 | €6,757 | -€3,576 | -34.6% |
| Income taxes | 67/77 | - | €403 | +€403 | |
| Profit (loss) for the period | 9904 | -€94,144 | -€21,682 | +€72,462 | +77.0% |
| Transfer from tax-exempt reserves | 789 | €30,999 | €20,270 | -€10,729 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,146 | -€1,413 | +€61,733 | +97.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.