BARASI: 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.
BARASI
Largest movements
- Tangible fixed assets +€41,010
up €41,010 (+434.6%), from €9,436 to €50,446
of which Furniture and vehicles: +€42,561
- Stocks and contracts +€22,389
up €22,389 (+68.1%), from €32,870 to €55,259
- Cash -€8,542
down €8,542 (-40.2%), from €21,253 to €12,711
mainly Investment in fixed assets (net) (-€52,143) and Stocks and contracts (-€22,389)
- Receivables within one year -€2,863
down €2,863 (-45.6%), from €6,278 to €3,415
- Profit (loss) carried forward +€17,118
up €17,118 (+41.7%), from €41,070 to €58,188
- Debts after one year +€13,186
new in 2025: €13,186
- Other debts +€11,825
new in 2025: €11,825
- Trade debts +€7,305
up €7,305 (+255.7%), from €2,857 to €10,162
- Current portion of long-term debt +€3,473
new in 2025: €3,473
- Purchases and services -€103,249
no longer reported in 2025 (was €103,249)
- Gross operating margin +€10,394
up €10,394 (+50.3%), from €20,648 to €31,042
- Depreciation +€10,016
up €10,016 (+684.6%), from €1,463 to €11,479
- Taxes -€2,878
no longer reported in 2025 (was €2,878)
- Financial charges +€481
up €481 (+49.6%), from €969 to €1,450
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 | €72,702 | €124,350 | +€51,647 | +71.0% |
| Fixed assets | 21/28 | €12,302 | €52,966 | +€40,664 | +330.6% |
| Intangible fixed assets | 21 | €2,866 | €2,519 | -€346 | -12.1% |
| Tangible fixed assets | 22/27 | €9,436 | €50,446 | +€41,010 | +434.6% |
| Land and buildings | 22 | €4,523 | €3,953 | -€570 | -12.6% |
| Plant, machinery and equipment | 23 | €4,913 | €3,933 | -€980 | -20.0% |
| Furniture and vehicles | 24 | - | €42,561 | +€42,561 | |
| Current assets | 29/58 | €60,401 | €71,384 | +€10,983 | +18.2% |
| Stocks and contracts in progress | 3 | €32,870 | €55,259 | +€22,389 | +68.1% |
| Stocks | 30/36 | €32,870 | €55,259 | +€22,389 | +68.1% |
| Amounts receivable within one year | 40/41 | €6,278 | €3,415 | -€2,863 | -45.6% |
| Other amounts receivable | 41 | €6,278 | €3,415 | -€2,863 | -45.6% |
| Cash at bank and in hand | 54/58 | €21,253 | €12,711 | -€8,542 | -40.2% |
| Total equity and liabilities | 10/49 | €72,702 | €124,350 | +€51,647 | +71.0% |
| Equity | 10/15 | €61,530 | €78,648 | +€17,118 | +27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,070 | €58,188 | +€17,118 | +41.7% |
| Amounts payable | 17/49 | €11,172 | €45,702 | +€34,530 | +309.1% |
| Amounts payable after more than one year | 17 | - | €13,186 | +€13,186 | |
| Financial debts | 170/4 | - | €13,186 | +€13,186 | |
| Amounts payable within one year | 42/48 | €11,172 | €32,516 | +€21,344 | +191.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,473 | +€3,473 | |
| Financial debts | 43 | €2,863 | - | -€2,863 | |
| Credit institutions | 430/8 | €2,863 | - | -€2,863 | |
| Trade debts | 44 | €2,857 | €10,162 | +€7,305 | +255.7% |
| Suppliers | 440/4 | €2,857 | €10,162 | +€7,305 | +255.7% |
| Taxes, remuneration and social security | 45 | €5,452 | €7,056 | +€1,603 | +29.4% |
| Taxes | 450/3 | €2,852 | €4,456 | +€1,603 | +56.2% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | - | €11,825 | +€11,825 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,249 | - | -€103,249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,463 | €11,479 | +€10,016 | +684.6% |
| Other operating charges | 640/8 | €976 | €996 | +€20 | +2.1% |
| Gross operating margin | 9900 | €20,648 | €31,042 | +€10,394 | +50.3% |
| Operating profit (loss) | 9901 | €18,209 | €18,567 | +€358 | +2.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €969 | €1,450 | +€481 | +49.6% |
| Recurring financial charges | 65 | €969 | €1,450 | +€481 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €17,241 | €17,118 | -€123 | -0.7% |
| Income taxes | 67/77 | €2,878 | - | -€2,878 | |
| Profit (loss) for the period | 9904 | €14,363 | €17,118 | +€2,755 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,363 | €17,118 | +€2,755 | +19.2% |
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 11 October 2026 via checked.be.