BARANSU: 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.
BARANSU
Largest movements
- Tangible fixed assets -€16,218
down €16,218 (-35.4%), from €45,773 to €29,555
of which Leasing and similar rights: -€28,401
- Receivables after one year +€15,000
new in 2025: €15,000
- Receivables within one year -€14,661
down €14,661 (-97.0%), from €15,111 to €450
- Cash +€6,452
up €6,452 (+25.2%), from €25,624 to €32,076
mainly Net result for the year (+€20,872) and Receivables within one year (+€14,661)
- Deferred charges and accrued income +€2,891
up €2,891 (+535%), from €541 to €3,432
- Reserves +€20,872
up €20,872 (+56.6%), from €36,863 to €57,735
- Debts after one year -€14,397
down €14,397 (-100%), from €14,397 to €0
- Current portion of long-term debt -€13,872
down €13,872 (-100%), from €13,872 to €0
- Trade debts +€1,776
up €1,776 (+120%), from €1,478 to €3,254
- Tax, wage and social debts -€914
down €914 (-5.0%), from €18,439 to €17,524
- Gross operating margin -€21,902
down €21,902 (-39.5%), from €55,399 to €33,497
- Depreciation -€12,435
down €12,435 (-86.1%), from €14,445 to €2,009
- Other operating charges -€1,232
down €1,232 (-59.2%), from €2,081 to €848
- Financial charges +€876
up €876 (+52.9%), from €1,657 to €2,533
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 | €87,048 | €80,513 | -€6,535 | -7.5% |
| Fixed assets | 21/28 | €45,773 | €29,555 | -€16,218 | -35.4% |
| Tangible fixed assets | 22/27 | €45,773 | €29,555 | -€16,218 | -35.4% |
| Leasing and similar rights | 25 | €28,401 | €0 | -€28,401 | -100% |
| Other tangible fixed assets | 26 | €17,372 | €29,555 | +€12,183 | +70.1% |
| Current assets | 29/58 | €41,275 | €50,958 | +€9,682 | +23.5% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €15,111 | €450 | -€14,661 | -97.0% |
| Trade receivables | 40 | €15,111 | €450 | -€14,661 | -97.0% |
| Cash at bank and in hand | 54/58 | €25,624 | €32,076 | +€6,452 | +25.2% |
| Deferred charges and accrued income | 490/1 | €541 | €3,432 | +€2,891 | +535% |
| Total equity and liabilities | 10/49 | €87,048 | €80,513 | -€6,535 | -7.5% |
| Equity | 10/15 | €38,863 | €59,735 | +€20,872 | +53.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,863 | €57,735 | +€20,872 | +56.6% |
| Distributable reserves | 133 | €36,863 | €57,735 | +€20,872 | +56.6% |
| Amounts payable | 17/49 | €48,185 | €20,778 | -€27,407 | -56.9% |
| Amounts payable after more than one year | 17 | €14,397 | €0 | -€14,397 | -100% |
| Financial debts | 170/4 | €14,397 | €0 | -€14,397 | -100% |
| Amounts payable within one year | 42/48 | €33,788 | €20,778 | -€13,010 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €13,872 | €0 | -€13,872 | -100% |
| Trade debts | 44 | €1,478 | €3,254 | +€1,776 | +120% |
| Suppliers | 440/4 | €1,478 | €3,254 | +€1,776 | +120% |
| Taxes, remuneration and social security | 45 | €18,439 | €17,524 | -€914 | -5.0% |
| Taxes | 450/3 | €18,439 | €17,524 | -€914 | -5.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,445 | €2,009 | -€12,435 | -86.1% |
| Other operating charges | 640/8 | €2,081 | €848 | -€1,232 | -59.2% |
| Non-recurring operating charges | 66A | - | €132 | +€132 | |
| Gross operating margin | 9900 | €55,399 | €33,497 | -€21,902 | -39.5% |
| Operating profit (loss) | 9901 | €38,874 | €30,508 | -€8,366 | -21.5% |
| Financial income | 75/76B | €5 | €60 | +€56 | +1,135% |
| Recurring financial income | 75 | €5 | €60 | +€56 | +1,135% |
| Financial charges | 65/66B | €1,657 | €2,533 | +€876 | +52.9% |
| Recurring financial charges | 65 | €1,657 | €2,533 | +€876 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €37,222 | €28,035 | -€9,187 | -24.7% |
| Income taxes | 67/77 | €7,525 | €7,163 | -€362 | -4.8% |
| Profit (loss) for the period | 9904 | €29,697 | €20,872 | -€8,825 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,697 | €20,872 | -€8,825 | -29.7% |
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 15 October 2026 via checked.be.