BARESQUE EUROPE: 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.
BARESQUE EUROPE
Largest movements
- Stocks and contracts +€70,435
up €70,435 (+15.3%), from €459,894 to €530,329
- Cash -€56,839
down €56,839 (-21.6%), from €262,946 to €206,107
mainly Stocks and contracts (-€70,435) and Other debts (-€36,689)
- Receivables within one year +€17,590
up €17,590 (+7.8%), from €225,508 to €243,098
of which Trade receivables: +€19,948
- Trade debts +€46,069
up €46,069 (+19.0%), from €242,187 to €288,256
of which Suppliers: +€46,069
- Other debts -€36,689
down €36,689 (-63.3%), from €57,919 to €21,230
- Tax, wage and social debts +€33,257
up €33,257 (+81.2%), from €40,974 to €74,232
of which Taxes: +€31,233
- Other operating charges +€112,000
up €112,000 (+29,133%), from €384 to €112,385
- Gross operating margin +€111,141
up €111,141 (+44.7%), from €248,566 to €359,707
- Taxes +€31,233
up €31,233 (+316%), from €9,889 to €41,122
- Staff costs +€7,904
up €7,904 (+3.8%), from €205,486 to €213,390
- Financial charges -€4,360
down €4,360 (-77.8%), from €5,601 to €1,242
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 | €952,464 | €982,570 | +€30,106 | +3.2% |
| Fixed assets | 21/28 | €1,944 | €1,114 | -€830 | -42.7% |
| Tangible fixed assets | 22/27 | €1,581 | €751 | -€830 | -52.5% |
| Furniture and vehicles | 24 | €1,581 | €751 | -€830 | -52.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €950,520 | €981,455 | +€30,936 | +3.3% |
| Stocks and contracts in progress | 3 | €459,894 | €530,329 | +€70,435 | +15.3% |
| Stocks | 30/36 | €459,894 | €530,329 | +€70,435 | +15.3% |
| Amounts receivable within one year | 40/41 | €225,508 | €243,098 | +€17,590 | +7.8% |
| Trade receivables | 40 | €210,399 | €230,347 | +€19,948 | +9.5% |
| Other amounts receivable | 41 | €15,109 | €12,751 | -€2,358 | -15.6% |
| Cash at bank and in hand | 54/58 | €262,946 | €206,107 | -€56,839 | -21.6% |
| Deferred charges and accrued income | 490/1 | €2,172 | €1,922 | -€250 | -11.5% |
| Total equity and liabilities | 10/49 | €952,464 | €982,570 | +€30,106 | +3.2% |
| Equity | 10/15 | €116,507 | €110,519 | -€5,988 | -5.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,107 | €98,119 | -€5,988 | -5.8% |
| Amounts payable | 17/49 | €835,956 | €872,051 | +€36,095 | +4.3% |
| Amounts payable within one year | 42/48 | €835,956 | €872,051 | +€36,095 | +4.3% |
| Financial debts | 43 | - | €627 | +€627 | |
| Other loans | 439 | - | €627 | +€627 | |
| Trade debts | 44 | €242,187 | €288,256 | +€46,069 | +19.0% |
| Suppliers | 440/4 | €242,187 | €288,256 | +€46,069 | +19.0% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €494,876 | €487,706 | -€7,170 | -1.4% |
| Taxes, remuneration and social security | 45 | €40,974 | €74,232 | +€33,257 | +81.2% |
| Taxes | 450/3 | €9,889 | €41,122 | +€31,233 | +316% |
| Remuneration and social security | 454/9 | €31,085 | €33,109 | +€2,025 | +6.5% |
| Other amounts payable | 47/48 | €57,919 | €21,230 | -€36,689 | -63.3% |
| Remuneration, social security and pensions | 62 | €205,486 | €213,390 | +€7,904 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | €830 | -€361 | -30.3% |
| Other operating charges | 640/8 | €384 | €112,385 | +€112,000 | +29,133% |
| Gross operating margin | 9900 | €248,566 | €359,707 | +€111,141 | +44.7% |
| Operating profit (loss) | 9901 | €41,505 | €33,102 | -€8,403 | -20.2% |
| Financial income | 75/76B | €1 | €3,273 | +€3,272 | +409,034% |
| Recurring financial income | 75 | €1 | €3,273 | +€3,272 | +409,034% |
| Financial charges | 65/66B | €5,601 | €1,242 | -€4,360 | -77.8% |
| Recurring financial charges | 65 | €5,601 | €1,242 | -€4,360 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €35,905 | €35,134 | -€771 | -2.1% |
| Income taxes | 67/77 | €9,889 | €41,122 | +€31,233 | +316% |
| Profit (loss) for the period | 9904 | €26,015 | -€5,988 | -€32,004 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,015 | -€5,988 | -€32,004 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.