BARASA: 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.
BARASA
Largest movements
- Tangible fixed assets -€53,174
down €53,174 (-5.1%), from €1.0m to €995,862
of which Land and buildings: -€46,605
- Receivables within one year -€52,196
down €52,196 (-63.3%), from €82,480 to €30,285
of which Trade receivables: -€31,810
- Current portion of long-term debt -€97,092
down €97,092 (-72.9%), from €133,264 to €36,171
- Profit (loss) carried forward -€75,724
down €75,724 (-25.4%), from -€298,574 to -€374,298
- Debts after one year +€68,829
up €68,829 (+8.1%), from €851,736 to €920,565
- Trade debts -€44,074
down €44,074 (-95.4%), from €46,190 to €2,117
- Other debts +€38,684
up €38,684 (+9.6%), from €401,337 to €440,021
- Gross operating margin +€13,283
up €13,283 (+44.5%), from €29,832 to €43,115
- Depreciation +€5,631
up €5,631 (+7.4%), from €76,249 to €81,880
- Other operating charges +€3,633
new in 2025: €3,633
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 | €1,136,454 | €1,027,076 | -€109,378 | -9.6% |
| Fixed assets | 21/28 | €1,049,036 | €995,862 | -€53,174 | -5.1% |
| Tangible fixed assets | 22/27 | €1,049,036 | €995,862 | -€53,174 | -5.1% |
| Land and buildings | 22 | €1,024,823 | €978,218 | -€46,605 | -4.5% |
| Furniture and vehicles | 24 | €24,213 | €17,645 | -€6,568 | -27.1% |
| Current assets | 29/58 | €87,418 | €31,214 | -€56,204 | -64.3% |
| Amounts receivable within one year | 40/41 | €82,480 | €30,285 | -€52,196 | -63.3% |
| Trade receivables | 40 | €31,861 | €52 | -€31,810 | -99.8% |
| Other amounts receivable | 41 | €50,619 | €30,233 | -€20,386 | -40.3% |
| Cash at bank and in hand | 54/58 | €4,938 | €930 | -€4,009 | -81.2% |
| Total equity and liabilities | 10/49 | €1,136,454 | €1,027,076 | -€109,378 | -9.6% |
| Equity | 10/15 | -€296,074 | -€371,798 | -€75,724 | -25.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€298,574 | -€374,298 | -€75,724 | -25.4% |
| Amounts payable | 17/49 | €1,432,528 | €1,398,874 | -€33,653 | -2.3% |
| Amounts payable after more than one year | 17 | €851,736 | €920,565 | +€68,829 | +8.1% |
| Financial debts | 170/4 | €851,736 | €920,565 | +€68,829 | +8.1% |
| Amounts payable within one year | 42/48 | €580,791 | €478,309 | -€102,482 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €133,264 | €36,171 | -€97,092 | -72.9% |
| Trade debts | 44 | €46,190 | €2,117 | -€44,074 | -95.4% |
| Suppliers | 440/4 | €46,190 | €2,117 | -€44,074 | -95.4% |
| Other amounts payable | 47/48 | €401,337 | €440,021 | +€38,684 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,249 | €81,880 | +€5,631 | +7.4% |
| Other operating charges | 640/8 | - | €3,633 | +€3,633 | |
| Gross operating margin | 9900 | €29,832 | €43,115 | +€13,283 | +44.5% |
| Operating profit (loss) | 9901 | -€46,417 | -€42,399 | +€4,018 | +8.7% |
| Financial charges | 65/66B | €33,213 | €33,326 | +€113 | +0.3% |
| Recurring financial charges | 65 | €33,213 | €33,326 | +€113 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€79,630 | -€75,724 | +€3,905 | +4.9% |
| Profit (loss) for the period | 9904 | -€79,630 | -€75,724 | +€3,905 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,630 | -€75,724 | +€3,905 | +4.9% |
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 3 October 2026 via checked.be.