BARATINES: 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.
BARATINES
Largest movements
- Cash +€25,343
up €25,343 (+197%), from €12,868 to €38,211
mainly Net result for the year (+€17,411) and Tax, wage and social debts (+€3,672)
- Receivables within one year -€2,644
down €2,644 (-94.0%), from €2,813 to €169
of which Other amounts receivable: -€1,958
- Tangible fixed assets -€1,249
down €1,249 (-58.9%), from €2,122 to €873
of which Furniture and vehicles: -€962
- Profit (loss) carried forward +€17,411
new in 2025: €17,411
- Tax, wage and social debts +€3,672
up €3,672 (+196%), from €1,877 to €5,549
of which Taxes: +€2,177
- Staff costs -€34,898
down €34,898 (-100%), from €34,898 to €0
- Gross operating margin -€30,621
down €30,621 (-51.4%), from €59,559 to €28,939
- Taxes +€4,600
up €4,600 (+245%), from €1,877 to €6,477
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 | €17,803 | €39,253 | +€21,450 | +120% |
| Fixed assets | 21/28 | €2,122 | €873 | -€1,249 | -58.9% |
| Tangible fixed assets | 22/27 | €2,122 | €873 | -€1,249 | -58.9% |
| Plant, machinery and equipment | 23 | €545 | €257 | -€288 | -52.8% |
| Furniture and vehicles | 24 | €1,577 | €616 | -€962 | -61.0% |
| Current assets | 29/58 | €15,682 | €38,381 | +€22,699 | +145% |
| Amounts receivable within one year | 40/41 | €2,813 | €169 | -€2,644 | -94.0% |
| Trade receivables | 40 | €855 | €169 | -€686 | -80.2% |
| Other amounts receivable | 41 | €1,958 | €0 | -€1,958 | -100% |
| Cash at bank and in hand | 54/58 | €12,868 | €38,211 | +€25,343 | +197% |
| Total equity and liabilities | 10/49 | €17,803 | €39,253 | +€21,450 | +120% |
| Equity | 10/15 | €15,926 | €33,337 | +€17,411 | +109% |
| Contributions | 10/11 | €4,400 | €4,400 | = | 0.0% |
| Reserves | 13 | €11,526 | €11,526 | = | 0.0% |
| Distributable reserves | 133 | €11,526 | €11,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €17,411 | +€17,411 | |
| Amounts payable | 17/49 | €1,877 | €5,917 | +€4,039 | +215% |
| Amounts payable within one year | 42/48 | €1,877 | €5,917 | +€4,039 | +215% |
| Financial debts | 43 | - | €80 | +€80 | |
| Credit institutions | 430/8 | - | €80 | +€80 | |
| Trade debts | 44 | - | €287 | +€287 | |
| Suppliers | 440/4 | - | €287 | +€287 | |
| Taxes, remuneration and social security | 45 | €1,877 | €5,549 | +€3,672 | +196% |
| Taxes | 450/3 | €1,877 | €4,054 | +€2,177 | +116% |
| Remuneration and social security | 454/9 | - | €1,495 | +€1,495 | |
| Non-recurring operating income | 76A | - | €318 | +€318 | |
| Remuneration, social security and pensions | 62 | €34,898 | €0 | -€34,898 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €1,249 | -€127 | -9.2% |
| Other operating charges | 640/8 | €1,299 | €1,255 | -€44 | -3.4% |
| Non-recurring operating charges | 66A | - | €2,410 | +€2,410 | |
| Gross operating margin | 9900 | €59,559 | €28,939 | -€30,621 | -51.4% |
| Operating profit (loss) | 9901 | €21,987 | €24,024 | +€2,038 | +9.3% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €106 | €161 | +€54 | +51.3% |
| Recurring financial charges | 65 | €106 | €161 | +€54 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €21,880 | €23,888 | +€2,007 | +9.2% |
| Income taxes | 67/77 | €1,877 | €6,477 | +€4,600 | +245% |
| Profit (loss) for the period | 9904 | €20,003 | €17,411 | -€2,593 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,003 | €17,411 | -€2,593 | -13.0% |
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 24 October 2026 via checked.be.