BARATO: 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.
BARATO
Largest movements
- Cash -€24,627
down €24,627 (-78.1%), from €31,523 to €6,896
mainly Contributions, distributions and other (-€31,383) and Tax, wage and social debts (-€18,531)
- Tangible fixed assets -€17,932
down €17,932 (-19.1%), from €93,954 to €76,022
- Tax, wage and social debts -€18,531
down €18,531 (-84.7%), from €21,873 to €3,342
- Reserves -€15,735
down €15,735 (-17.4%), from €90,536 to €74,801
of which Non-distributable reserves: -€13,000
- Debts after one year -€10,834
down €10,834 (-46.5%), from €23,304 to €12,470
- Profit (loss) carried forward +€3,830
up €3,830 (+2.4%), from €160,310 to €164,141
- Gross operating margin -€46,853
down €46,853 (-43.8%), from €106,968 to €60,115
- Taxes -€8,626
down €8,626 (-41.5%), from €20,808 to €12,181
- Financial charges +€2,514
up €2,514 (+1394.7%), from €180 to €2,694
- Depreciation -€1,346
down €1,346 (-5.0%), from €27,117 to €25,771
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 | €333,686 | €290,977 | -€42,709 | -12.8% |
| Fixed assets | 21/28 | €93,954 | €76,022 | -€17,932 | -19.1% |
| Tangible fixed assets | 22/27 | €93,954 | €76,022 | -€17,932 | -19.1% |
| Land and buildings | 22 | €13,049 | €11,157 | -€1,892 | -14.5% |
| Furniture and vehicles | 24 | €42,051 | €33,839 | -€8,212 | -19.5% |
| Leasing and similar rights | 25 | €2,137 | €2,137 | = | 0.0% |
| Other tangible fixed assets | 26 | €36,716 | €28,889 | -€7,828 | -21.3% |
| Current assets | 29/58 | €239,732 | €214,955 | -€24,777 | -10.3% |
| Amounts receivable within one year | 40/41 | €208,210 | €208,059 | -€150 | -0.1% |
| Trade receivables | 40 | €10,679 | €32,964 | +€22,285 | +208.7% |
| Other amounts receivable | 41 | €197,530 | €175,095 | -€22,435 | -11.4% |
| Cash at bank and in hand | 54/58 | €31,523 | €6,896 | -€24,627 | -78.1% |
| Total equity and liabilities | 10/49 | €333,686 | €290,977 | -€42,709 | -12.8% |
| Equity | 10/15 | €269,447 | €257,542 | -€11,905 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €90,536 | €74,801 | -€15,735 | -17.4% |
| Non-distributable reserves | 130/1 | €76,860 | €63,860 | -€13,000 | -16.9% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €75,000 | €63,860 | -€11,140 | -14.9% |
| Tax-exempt reserves | 132 | €13,676 | €10,941 | -€2,735 | -20.0% |
| Profit (loss) carried forward | 14 | €160,310 | €164,141 | +€3,830 | +2.4% |
| Provisions and deferred taxes | 16 | €4,559 | €3,647 | -€912 | -20.0% |
| Deferred taxes | 168 | €4,559 | €3,647 | -€912 | -20.0% |
| Amounts payable | 17/49 | €59,681 | €29,788 | -€29,892 | -50.1% |
| Amounts payable after more than one year | 17 | €23,304 | €12,470 | -€10,834 | -46.5% |
| Financial debts | 170/4 | €23,304 | €12,470 | -€10,834 | -46.5% |
| Amounts payable within one year | 42/48 | €34,236 | €17,318 | -€16,918 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €12,363 | €13,977 | +€1,613 | +13.0% |
| Taxes, remuneration and social security | 45 | €21,873 | €3,342 | -€18,531 | -84.7% |
| Taxes | 450/3 | €21,873 | €3,342 | -€18,531 | -84.7% |
| Accrued charges and deferred income | 492/3 | €2,141 | - | -€2,141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,117 | €25,771 | -€1,346 | -5.0% |
| Other operating charges | 640/8 | €631 | €903 | +€272 | +43.2% |
| Gross operating margin | 9900 | €106,968 | €60,115 | -€46,853 | -43.8% |
| Operating profit (loss) | 9901 | €79,221 | €33,442 | -€45,779 | -57.8% |
| Financial charges | 65/66B | €180 | €2,694 | +€2,514 | +1394.7% |
| Recurring financial charges | 65 | €180 | €2,694 | +€2,514 | +1394.7% |
| Profit (loss) for the period before taxes | 9903 | €79,041 | €30,747 | -€48,293 | -61.1% |
| Transfer from deferred taxes | 780 | - | €912 | +€912 | |
| Transfer to deferred taxes | 680 | €4,559 | - | -€4,559 | |
| Income taxes | 67/77 | €20,808 | €12,181 | -€8,626 | -41.5% |
| Profit (loss) for the period | 9904 | €53,674 | €19,478 | -€34,197 | -63.7% |
| Transfer from tax-exempt reserves | 789 | - | €2,735 | +€2,735 | |
| Transfer to tax-exempt reserves | 689 | €13,676 | - | -€13,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,998 | €22,213 | -€17,785 | -44.5% |
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 11 October 2026 via checked.be.