BAREKAM BELGIUM: 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.
BAREKAM BELGIUM
Largest movements
- Receivables within one year -€745
down €745 (-63.6%), from €1,171 to €426
- Cash -€698
down €698 (-4.8%), from €14,578 to €13,880
mainly Trade debts (-€2,849)
- Trade debts -€2,849
down €2,849 (-37.4%), from €7,616 to €4,767
- Reserves +€1,096
up €1,096 (+403%), from €272 to €1,368
- Tax, wage and social debts +€309
up €309 (+303%), from €102 to €411
- Gross operating margin +€1,254
up €1,254 (+194%), from €645 to €1,899
- Taxes +€309
up €309 (+303%), from €102 to €411
- Financial charges +€114
up €114 (+498%), from €23 to €137
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 | €15,749 | €14,305 | -€1,443 | -9.2% |
| Current assets | 29/58 | €15,749 | €14,305 | -€1,443 | -9.2% |
| Amounts receivable within one year | 40/41 | €1,171 | €426 | -€745 | -63.6% |
| Other amounts receivable | 41 | €1,171 | €426 | -€745 | -63.6% |
| Cash at bank and in hand | 54/58 | €14,578 | €13,880 | -€698 | -4.8% |
| Total equity and liabilities | 10/49 | €15,749 | €14,305 | -€1,443 | -9.2% |
| Equity | 10/15 | €4,272 | €5,368 | +€1,096 | +25.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €272 | €1,368 | +€1,096 | +403% |
| Distributable reserves | 133 | €272 | €1,368 | +€1,096 | +403% |
| Amounts payable | 17/49 | €11,477 | €8,937 | -€2,540 | -22.1% |
| Amounts payable within one year | 42/48 | €11,477 | €8,937 | -€2,540 | -22.1% |
| Trade debts | 44 | €7,616 | €4,767 | -€2,849 | -37.4% |
| Suppliers | 440/4 | €7,616 | €4,767 | -€2,849 | -37.4% |
| Taxes, remuneration and social security | 45 | €102 | €411 | +€309 | +303% |
| Taxes | 450/3 | €102 | €411 | +€309 | +303% |
| Other amounts payable | 47/48 | €3,759 | €3,759 | = | 0.0% |
| Other operating charges | 640/8 | €249 | €255 | +€6 | +2.5% |
| Gross operating margin | 9900 | €645 | €1,899 | +€1,254 | +194% |
| Operating profit (loss) | 9901 | €397 | €1,644 | +€1,248 | +315% |
| Financial charges | 65/66B | €23 | €137 | +€114 | +498% |
| Recurring financial charges | 65 | €23 | €137 | +€114 | +498% |
| Profit (loss) for the period before taxes | 9903 | €374 | €1,508 | +€1,134 | +303% |
| Income taxes | 67/77 | €102 | €411 | +€309 | +303% |
| Profit (loss) for the period | 9904 | €272 | €1,096 | +€825 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €272 | €1,096 | +€825 | +303% |
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 1 November 2026 via checked.be.