Baraso LLN: 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.
Baraso LLN
Largest movements
- Tangible fixed assets -€9,439
down €9,439 (-15.7%), from €60,012 to €50,573
of which Furniture and vehicles: -€7,132
- Cash -€7,462
down €7,462 (-51.3%), from €14,548 to €7,087
mainly Other debts (-€22,186) and Trade debts (-€19,474)
- Receivables within one year +€2,112
up €2,112 (+64.3%), from €3,285 to €5,397
of which Trade receivables: +€1,865
- Other debts -€22,186
down €22,186 (-30.7%), from €72,162 to €49,977
- Trade debts -€19,474
down €19,474 (-50.6%), from €38,462 to €18,988
- Profit (loss) carried forward +€18,627
up €18,627 (+35.7%), from -€52,173 to -€33,546
- Tax, wage and social debts +€14,744
up €14,744 (+547%), from €2,694 to €17,437
of which Taxes: +€10,518
- Short-term financial debts -€6,500
down €6,500 (-100%), from €6,500 to €0
- Staff costs +€46,997
up €46,997 (+2,132%), from €2,204 to €49,201
- Gross operating margin -€11,117
down €11,117 (-11.1%), from €100,241 to €89,124
- Depreciation +€4,103
up €4,103 (+40.5%), from €10,123 to €14,226
- Financial charges -€2,491
down €2,491 (-94.5%), from €2,636 to €145
- Taxes -€1,155
down €1,155 (-100%), from €1,155 to €0
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 | €77,845 | €63,056 | -€14,788 | -19.0% |
| Fixed assets | 21/28 | €60,012 | €50,573 | -€9,439 | -15.7% |
| Tangible fixed assets | 22/27 | €60,012 | €50,573 | -€9,439 | -15.7% |
| Plant, machinery and equipment | 23 | €547 | €3,266 | +€2,720 | +498% |
| Furniture and vehicles | 24 | €16,557 | €9,425 | -€7,132 | -43.1% |
| Other tangible fixed assets | 26 | €42,909 | €37,881 | -€5,027 | -11.7% |
| Current assets | 29/58 | €17,833 | €12,484 | -€5,349 | -30.0% |
| Amounts receivable within one year | 40/41 | €3,285 | €5,397 | +€2,112 | +64.3% |
| Trade receivables | 40 | €3,285 | €5,149 | +€1,865 | +56.8% |
| Other amounts receivable | 41 | - | €247 | +€247 | |
| Cash at bank and in hand | 54/58 | €14,548 | €7,087 | -€7,462 | -51.3% |
| Total equity and liabilities | 10/49 | €77,845 | €63,056 | -€14,788 | -19.0% |
| Equity | 10/15 | -€41,973 | -€23,346 | +€18,627 | +44.4% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,173 | -€33,546 | +€18,627 | +35.7% |
| Amounts payable | 17/49 | €119,818 | €86,402 | -€33,416 | -27.9% |
| Amounts payable within one year | 42/48 | €119,818 | €86,402 | -€33,416 | -27.9% |
| Financial debts | 43 | €6,500 | €0 | -€6,500 | -100% |
| Credit institutions | 430/8 | €6,500 | €0 | -€6,500 | -100% |
| Trade debts | 44 | €38,462 | €18,988 | -€19,474 | -50.6% |
| Suppliers | 440/4 | €38,462 | €18,988 | -€19,474 | -50.6% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €2,694 | €17,437 | +€14,744 | +547% |
| Taxes | 450/3 | €1,971 | €12,489 | +€10,518 | +534% |
| Remuneration and social security | 454/9 | €723 | €4,948 | +€4,226 | +585% |
| Other amounts payable | 47/48 | €72,162 | €49,977 | -€22,186 | -30.7% |
| Remuneration, social security and pensions | 62 | €2,204 | €49,201 | +€46,997 | +2,132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,123 | €14,226 | +€4,103 | +40.5% |
| Other operating charges | 640/8 | €6,374 | €6,925 | +€551 | +8.7% |
| Gross operating margin | 9900 | €100,241 | €89,124 | -€11,117 | -11.1% |
| Operating profit (loss) | 9901 | €81,540 | €18,772 | -€62,768 | -77.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,636 | €145 | -€2,491 | -94.5% |
| Recurring financial charges | 65 | €2,636 | €145 | -€2,491 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €78,904 | €18,627 | -€60,277 | -76.4% |
| Income taxes | 67/77 | €1,155 | €0 | -€1,155 | -100% |
| Profit (loss) for the period | 9904 | €77,749 | €18,627 | -€59,122 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,749 | €18,627 | -€59,122 | -76.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.