BARAVA: what changed
Two fiscal 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.
BARAVA
Largest movements
- Cash +€18,821
up €18,821 (+320.6%), from €5,870 to €24,691
mainly Net result for the year (+€23,512) and Tax, wage and social debts (+€6,858)
- Tangible fixed assets +€2,524
up €2,524 (+25.2%), from €10,015 to €12,538
of which Plant, machinery and equipment: +€1,357
- Stocks and contracts +€792
up €792 (+140.9%), from €562 to €1,354
- Receivables within one year -€765
down €765 (-100.0%), from €765 to €0
- Profit (loss) carried forward +€23,512
up €23,512, from -€3,278 to €20,234
- Trade debts -€10,499
down €10,499 (-84.5%), from €12,432 to €1,933
- Tax, wage and social debts +€6,858
up €6,858 (+205.7%), from €3,334 to €10,192
of which Taxes: +€6,334
- Other debts +€1,439
up €1,439 (+37.1%), from €3,874 to €5,314
- Gross operating margin +€43,038
up €43,038 (+253.4%), from €16,983 to €60,021
- Staff costs +€7,435
up €7,435 (+43.4%), from €17,119 to €24,553
- Taxes +€5,246
new in 2025: €5,246
- Depreciation +€2,360
up €2,360 (+137.5%), from €1,717 to €4,077
- Financial charges +€727
up €727 (+83.8%), from €868 to €1,595
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 | €18,363 | €39,672 | +€21,310 | +116.0% |
| Fixed assets | 21/28 | €10,220 | €12,743 | +€2,524 | +24.7% |
| Tangible fixed assets | 22/27 | €10,015 | €12,538 | +€2,524 | +25.2% |
| Plant, machinery and equipment | 23 | €1,077 | €2,434 | +€1,357 | +126.1% |
| Furniture and vehicles | 24 | €8,938 | €10,104 | +€1,166 | +13.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €8,143 | €26,929 | +€18,786 | +230.7% |
| Stocks and contracts in progress | 3 | €562 | €1,354 | +€792 | +140.9% |
| Stocks | 30/36 | €562 | €1,354 | +€792 | +140.9% |
| Amounts receivable within one year | 40/41 | €765 | €0 | -€765 | -100.0% |
| Other amounts receivable | 41 | €765 | €0 | -€765 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,870 | €24,691 | +€18,821 | +320.6% |
| Deferred charges and accrued income | 490/1 | €946 | €884 | -€62 | -6.6% |
| Total equity and liabilities | 10/49 | €18,363 | €39,672 | +€21,310 | +116.0% |
| Equity | 10/15 | -€1,278 | €22,234 | +€23,512 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,278 | €20,234 | +€23,512 | |
| Amounts payable | 17/49 | €19,641 | €17,438 | -€2,202 | -11.2% |
| Amounts payable within one year | 42/48 | €19,641 | €17,438 | -€2,202 | -11.2% |
| Trade debts | 44 | €12,432 | €1,933 | -€10,499 | -84.5% |
| Suppliers | 440/4 | €12,432 | €1,933 | -€10,499 | -84.5% |
| Taxes, remuneration and social security | 45 | €3,334 | €10,192 | +€6,858 | +205.7% |
| Taxes | 450/3 | - | €6,334 | +€6,334 | |
| Remuneration and social security | 454/9 | €3,334 | €3,858 | +€524 | +15.7% |
| Other amounts payable | 47/48 | €3,874 | €5,314 | +€1,439 | +37.1% |
| Remuneration, social security and pensions | 62 | €17,119 | €24,553 | +€7,435 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,717 | €4,077 | +€2,360 | +137.5% |
| Other operating charges | 640/8 | €557 | €1,098 | +€541 | +97.0% |
| Gross operating margin | 9900 | €16,983 | €60,021 | +€43,038 | +253.4% |
| Operating profit (loss) | 9901 | -€2,410 | €30,293 | +€32,703 | |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €868 | €1,595 | +€727 | +83.8% |
| Recurring financial charges | 65 | €868 | €1,595 | +€727 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,278 | €28,758 | +€32,036 | |
| Income taxes | 67/77 | - | €5,246 | +€5,246 | |
| Profit (loss) for the period | 9904 | -€3,278 | €23,512 | +€26,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,278 | €23,512 | +€26,790 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.