BARI DEQUA: 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.
BARI DEQUA
Largest movements
- Receivables within one year -€25,965
down €25,965 (-77.0%), from €33,741 to €7,776
of which Trade receivables: -€26,843
- Tangible fixed assets +€13,501
up €13,501 (+120%), from €11,297 to €24,797
of which Plant, machinery and equipment: +€14,689
- Stocks and contracts +€4,222
up €4,222 (+101%), from €4,168 to €8,390
- Cash +€2,124
up €2,124 (+108%), from €1,971 to €4,095
mainly Receivables within one year (+€25,965) and Trade debts (+€20,780)
- Other debts -€29,276
down €29,276 (-16.3%), from €179,282 to €150,005
- Trade debts +€20,780
up €20,780 (+57.2%), from €36,354 to €57,134
- Tax, wage and social debts +€18,846
up €18,846 (+421%), from €4,481 to €23,326
of which Remuneration and social security: +€19,665
- Profit (loss) carried forward -€11,692
down €11,692 (-6.4%), from -€184,068 to -€195,759
- Debts after one year -€4,202
down €4,202 (-74.6%), from €5,631 to €1,429
- Gross operating margin +€28,499
up €28,499 (+1,290%), from €2,210 to €30,708
- Other operating charges -€6,006
down €6,006 (-69.5%), from €8,647 to €2,641
- Depreciation +€1,738
up €1,738 (+142%), from €1,226 to €2,964
- Staff costs -€1,128
down €1,128 (-3.0%), from €37,299 to €36,171
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 | €52,876 | €46,758 | -€6,118 | -11.6% |
| Fixed assets | 21/28 | €12,997 | €26,497 | +€13,501 | +104% |
| Tangible fixed assets | 22/27 | €11,297 | €24,797 | +€13,501 | +120% |
| Plant, machinery and equipment | 23 | €214 | €14,904 | +€14,689 | +6,852% |
| Furniture and vehicles | 24 | €5,423 | €4,585 | -€838 | -15.5% |
| Other tangible fixed assets | 26 | €5,660 | €5,309 | -€351 | -6.2% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €39,880 | €20,261 | -€19,619 | -49.2% |
| Stocks and contracts in progress | 3 | €4,168 | €8,390 | +€4,222 | +101% |
| Stocks | 30/36 | €4,168 | €8,390 | +€4,222 | +101% |
| Amounts receivable within one year | 40/41 | €33,741 | €7,776 | -€25,965 | -77.0% |
| Trade receivables | 40 | €33,375 | €6,531 | -€26,843 | -80.4% |
| Other amounts receivable | 41 | €366 | €1,244 | +€879 | +240% |
| Cash at bank and in hand | 54/58 | €1,971 | €4,095 | +€2,124 | +108% |
| Total equity and liabilities | 10/49 | €52,876 | €46,758 | -€6,118 | -11.6% |
| Equity | 10/15 | -€179,068 | -€190,759 | -€11,692 | -6.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,068 | -€195,759 | -€11,692 | -6.4% |
| Amounts payable | 17/49 | €231,944 | €237,517 | +€5,573 | +2.4% |
| Amounts payable after more than one year | 17 | €5,631 | €1,429 | -€4,202 | -74.6% |
| Financial debts | 170/4 | €5,631 | €1,429 | -€4,202 | -74.6% |
| Amounts payable within one year | 42/48 | €225,464 | €235,937 | +€10,474 | +4.6% |
| Financial debts | 43 | €5,347 | €5,471 | +€124 | +2.3% |
| Credit institutions | 430/8 | €5,347 | €5,471 | +€124 | +2.3% |
| Trade debts | 44 | €36,354 | €57,134 | +€20,780 | +57.2% |
| Suppliers | 440/4 | €36,354 | €57,134 | +€20,780 | +57.2% |
| Taxes, remuneration and social security | 45 | €4,481 | €23,326 | +€18,846 | +421% |
| Taxes | 450/3 | €4,019 | €3,200 | -€820 | -20.4% |
| Remuneration and social security | 454/9 | €462 | €20,127 | +€19,665 | +4,260% |
| Other amounts payable | 47/48 | €179,282 | €150,005 | -€29,276 | -16.3% |
| Accrued charges and deferred income | 492/3 | €850 | €151 | -€699 | -82.2% |
| Remuneration, social security and pensions | 62 | €37,299 | €36,171 | -€1,128 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,226 | €2,964 | +€1,738 | +142% |
| Other operating charges | 640/8 | €8,647 | €2,641 | -€6,006 | -69.5% |
| Gross operating margin | 9900 | €2,210 | €30,708 | +€28,499 | +1,290% |
| Operating profit (loss) | 9901 | -€44,962 | -€11,067 | +€33,895 | +75.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €694 | €625 | -€70 | -10.1% |
| Recurring financial charges | 65 | €694 | €625 | -€70 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€45,655 | -€11,692 | +€33,964 | +74.4% |
| Profit (loss) for the period | 9904 | -€45,655 | -€11,692 | +€33,964 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,655 | -€11,692 | +€33,964 | +74.4% |
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 18 October 2026 via checked.be.