BARASON: 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.
BARASON
Largest movements
- Cash +€54,328
up €54,328 (+6,642%), from €818 to €55,146
mainly Net result for the year (+€58,479) and Other debts (+€50,000)
- Receivables within one year +€8,188
up €8,188 (+5.7%), from €143,393 to €151,581
of which Trade receivables: +€12,075
- Other debts +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Reserves +€8,479
up €8,479 (+9.1%), from €93,044 to €101,523
of which Distributable reserves: +€8,479
- Gross operating margin +€12,451
up €12,451 (+23.5%), from €52,925 to €65,376
- Financial income -€2,795
down €2,795 (-30.4%), from €9,197 to €6,401
- Taxes +€2,696
up €2,696 (+1,008%), from €267 to €2,964
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 | €305,619 | €366,051 | +€60,433 | +19.8% |
| Fixed assets | 21/28 | €161,407 | €159,324 | -€2,084 | -1.3% |
| Tangible fixed assets | 22/27 | €161,407 | €159,324 | -€2,084 | -1.3% |
| Land and buildings | 22 | €161,407 | €159,324 | -€2,084 | -1.3% |
| Current assets | 29/58 | €144,211 | €206,728 | +€62,516 | +43.4% |
| Amounts receivable within one year | 40/41 | €143,393 | €151,581 | +€8,188 | +5.7% |
| Trade receivables | 40 | - | €12,075 | +€12,075 | |
| Other amounts receivable | 41 | €143,393 | €139,506 | -€3,887 | -2.7% |
| Cash at bank and in hand | 54/58 | €818 | €55,146 | +€54,328 | +6,642% |
| Total equity and liabilities | 10/49 | €305,619 | €366,051 | +€60,433 | +19.8% |
| Equity | 10/15 | €204,596 | €213,075 | +€8,479 | +4.1% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Capital | 10 | €111,552 | €111,552 | = | 0.0% |
| Issued capital | 100 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €93,044 | €101,523 | +€8,479 | +9.1% |
| Non-distributable reserves | 130/1 | €11,155 | €11,155 | = | 0.0% |
| Legal reserve | 130 | €11,155 | €11,155 | = | 0.0% |
| Distributable reserves | 133 | €81,889 | €90,368 | +€8,479 | +10.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,022 | €152,976 | +€51,954 | +51.4% |
| Amounts payable within one year | 42/48 | €101,022 | €152,909 | +€51,887 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €955 | €378 | -€577 | -60.4% |
| Suppliers | 440/4 | €955 | €378 | -€577 | -60.4% |
| Taxes, remuneration and social security | 45 | €67 | €2,531 | +€2,464 | +3,651% |
| Taxes | 450/3 | €67 | €2,531 | +€2,464 | +3,651% |
| Other amounts payable | 47/48 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,083 | €2,082 | -€1 | 0.0% |
| Other operating charges | 640/8 | €8,388 | €8,184 | -€204 | -2.4% |
| Gross operating margin | 9900 | €52,925 | €65,376 | +€12,451 | +23.5% |
| Operating profit (loss) | 9901 | €42,454 | €55,109 | +€12,655 | +29.8% |
| Financial income | 75/76B | €9,197 | €6,401 | -€2,795 | -30.4% |
| Recurring financial income | 75 | €9,197 | €6,401 | -€2,795 | -30.4% |
| Financial charges | 65/66B | €582 | €68 | -€513 | -88.3% |
| Recurring financial charges | 65 | €582 | €68 | -€513 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €51,070 | €61,443 | +€10,373 | +20.3% |
| Income taxes | 67/77 | €267 | €2,964 | +€2,696 | +1,008% |
| Profit (loss) for the period | 9904 | €50,802 | €58,479 | +€7,677 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,802 | €58,479 | +€7,677 | +15.1% |
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 19 October 2026 via checked.be.