BARE-SOMERS: 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.
BARE-SOMERS
Largest movements
- Cash +€11,001
up €11,001 (+35.4%), from €31,069 to €42,070
mainly Net result for the year (+€20,393) and Depreciation (+€4,161)
- Receivables within one year +€7,281
up €7,281 (+5.6%), from €129,409 to €136,690
of which Other amounts receivable: +€5,326
- Profit (loss) carried forward +€20,393
up €20,393 (+24.2%), from €84,427 to €104,819
- Trade debts -€4,355
down €4,355 (-33.3%), from €13,090 to €8,736
- Tax, wage and social debts +€3,623
up €3,623 (+4.7%), from €77,239 to €80,862
of which Remuneration and social security: +€11,057
- Staff costs +€35,151
up €35,151 (+24.3%), from €144,467 to €179,618
- Taxes -€7,494
down €7,494 (-42.2%), from €17,775 to €10,281
- Gross operating margin +€6,720
up €6,720 (+3.1%), from €217,901 to €224,621
- Financial charges +€5,307
up €5,307 (+680%), from €780 to €6,087
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 | €184,756 | €204,417 | +€19,661 | +10.6% |
| Fixed assets | 21/28 | €21,068 | €20,487 | -€581 | -2.8% |
| Tangible fixed assets | 22/27 | €21,068 | €20,487 | -€581 | -2.8% |
| Land and buildings | 22 | €4,941 | €4,365 | -€576 | -11.7% |
| Plant, machinery and equipment | 23 | €7,113 | €9,507 | +€2,394 | +33.7% |
| Furniture and vehicles | 24 | €9,014 | €6,614 | -€2,400 | -26.6% |
| Current assets | 29/58 | €163,688 | €183,930 | +€20,243 | +12.4% |
| Stocks and contracts in progress | 3 | €3,210 | €5,171 | +€1,961 | +61.1% |
| Stocks | 30/36 | €3,210 | €5,171 | +€1,961 | +61.1% |
| Amounts receivable within one year | 40/41 | €129,409 | €136,690 | +€7,281 | +5.6% |
| Trade receivables | 40 | €1,059 | €3,014 | +€1,955 | +185% |
| Other amounts receivable | 41 | €128,350 | €133,676 | +€5,326 | +4.1% |
| Cash at bank and in hand | 54/58 | €31,069 | €42,070 | +€11,001 | +35.4% |
| Total equity and liabilities | 10/49 | €184,756 | €204,417 | +€19,661 | +10.6% |
| Equity | 10/15 | €94,427 | €114,819 | +€20,393 | +21.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,427 | €104,819 | +€20,393 | +24.2% |
| Amounts payable | 17/49 | €90,329 | €89,598 | -€731 | -0.8% |
| Amounts payable within one year | 42/48 | €90,329 | €89,598 | -€731 | -0.8% |
| Trade debts | 44 | €13,090 | €8,736 | -€4,355 | -33.3% |
| Suppliers | 440/4 | €13,090 | €8,736 | -€4,355 | -33.3% |
| Taxes, remuneration and social security | 45 | €77,239 | €80,862 | +€3,623 | +4.7% |
| Taxes | 450/3 | €68,912 | €61,478 | -€7,433 | -10.8% |
| Remuneration and social security | 454/9 | €8,327 | €19,383 | +€11,057 | +133% |
| Remuneration, social security and pensions | 62 | €144,467 | €179,618 | +€35,151 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,047 | €4,161 | +€114 | +2.8% |
| Other operating charges | 640/8 | €3,633 | €4,081 | +€448 | +12.3% |
| Gross operating margin | 9900 | €217,901 | €224,621 | +€6,720 | +3.1% |
| Operating profit (loss) | 9901 | €65,754 | €36,761 | -€28,993 | -44.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €780 | €6,087 | +€5,307 | +680% |
| Recurring financial charges | 65 | €780 | €6,087 | +€5,307 | +680% |
| Profit (loss) for the period before taxes | 9903 | €64,974 | €30,673 | -€34,301 | -52.8% |
| Income taxes | 67/77 | €17,775 | €10,281 | -€7,494 | -42.2% |
| Profit (loss) for the period | 9904 | €47,199 | €20,393 | -€26,806 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,199 | €20,393 | -€26,806 | -56.8% |
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 21 October 2026 via checked.be.