BARK EN BYTE: 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.
BARK EN BYTE
Largest movements
- Cash +€20,883
up €20,883 (+16.8%), from €124,237 to €145,120
mainly Net result for the year (+€23,007) and Depreciation (+€13,954)
- Intangible fixed assets -€11,897
down €11,897 (-20.0%), from €59,487 to €47,590
- Receivables within one year +€6,676
up €6,676 (+7.6%), from €87,507 to €94,183
of which Trade receivables: +€17,607
- Deferred charges and accrued income -€3,993
down €3,993 (-98.8%), from €4,040 to €48
- Reserves +€23,007
up €23,007 (+35.2%), from €65,414 to €88,422
of which Distributable reserves: +€28,481
- Debts after one year -€11,886
down €11,886 (-22.8%), from €52,241 to €40,355
- Tax, wage and social debts +€10,183
up €10,183 (+52.9%), from €19,245 to €29,428
of which Taxes: +€6,275
- Trade debts -€8,223
down €8,223 (-26.8%), from €30,736 to €22,513
- Gross operating margin +€28,607
up €28,607 (+106%), from €27,027 to €55,634
- Staff costs +€15,095
up €15,095 (+12,285%), from €123 to €15,218
- Taxes +€4,334
up €4,334 (+1,252%), from €346 to €4,681
- Depreciation -€3,795
down €3,795 (-21.4%), from €17,748 to €13,954
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 | €277,328 | €286,941 | +€9,613 | +3.5% |
| Fixed assets | 21/28 | €61,543 | €47,590 | -€13,954 | -22.7% |
| Intangible fixed assets | 21 | €59,487 | €47,590 | -€11,897 | -20.0% |
| Tangible fixed assets | 22/27 | €2,056 | - | -€2,056 | |
| Furniture and vehicles | 24 | €2,056 | - | -€2,056 | |
| Current assets | 29/58 | €215,785 | €239,351 | +€23,566 | +10.9% |
| Amounts receivable within one year | 40/41 | €87,507 | €94,183 | +€6,676 | +7.6% |
| Trade receivables | 40 | €16,699 | €34,306 | +€17,607 | +105% |
| Other amounts receivable | 41 | €70,808 | €59,877 | -€10,931 | -15.4% |
| Cash at bank and in hand | 54/58 | €124,237 | €145,120 | +€20,883 | +16.8% |
| Deferred charges and accrued income | 490/1 | €4,040 | €48 | -€3,993 | -98.8% |
| Total equity and liabilities | 10/49 | €277,328 | €286,941 | +€9,613 | +3.5% |
| Equity | 10/15 | €147,526 | €170,533 | +€23,007 | +15.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Contributions outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €65,414 | €88,422 | +€23,007 | +35.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,120 | €40,646 | -€5,474 | -11.9% |
| Distributable reserves | 133 | €17,435 | €45,916 | +€28,481 | +163% |
| Profit (loss) carried forward | 14 | €75,914 | €75,914 | = | 0.0% |
| Provisions and deferred taxes | 16 | €14,094 | €11,275 | -€2,819 | -20.0% |
| Deferred taxes | 168 | €14,094 | €11,275 | -€2,819 | -20.0% |
| Amounts payable | 17/49 | €115,709 | €105,133 | -€10,576 | -9.1% |
| Amounts payable after more than one year | 17 | €52,241 | €40,355 | -€11,886 | -22.8% |
| Financial debts | 170/4 | €52,241 | €40,355 | -€11,886 | -22.8% |
| Amounts payable within one year | 42/48 | €61,626 | €63,827 | +€2,201 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €11,645 | €11,886 | +€241 | +2.1% |
| Trade debts | 44 | €30,736 | €22,513 | -€8,223 | -26.8% |
| Suppliers | 440/4 | €30,736 | €22,513 | -€8,223 | -26.8% |
| Taxes, remuneration and social security | 45 | €19,245 | €29,428 | +€10,183 | +52.9% |
| Taxes | 450/3 | €6,486 | €12,760 | +€6,275 | +96.8% |
| Remuneration and social security | 454/9 | €12,759 | €16,667 | +€3,908 | +30.6% |
| Accrued charges and deferred income | 492/3 | €1,841 | €951 | -€891 | -48.4% |
| Remuneration, social security and pensions | 62 | €123 | €15,218 | +€15,095 | +12,285% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,748 | €13,954 | -€3,795 | -21.4% |
| Other operating charges | 640/8 | €1,325 | €1,263 | -€61 | -4.6% |
| Gross operating margin | 9900 | €27,027 | €55,634 | +€28,607 | +106% |
| Operating profit (loss) | 9901 | €7,831 | €25,199 | +€17,368 | +222% |
| Financial income | 75/76B | €688 | €1,179 | +€491 | +71.4% |
| Recurring financial income | 75 | €688 | €1,179 | +€491 | +71.4% |
| Financial charges | 65/66B | €2,040 | €1,509 | -€532 | -26.1% |
| Recurring financial charges | 65 | €2,040 | €1,509 | -€532 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €6,479 | €24,869 | +€18,391 | +284% |
| Transfer from deferred taxes | 780 | - | €2,819 | +€2,819 | |
| Income taxes | 67/77 | €346 | €4,681 | +€4,334 | +1,252% |
| Profit (loss) for the period | 9904 | €6,132 | €23,007 | +€16,875 | +275% |
| Transfer from tax-exempt reserves | 789 | - | €5,474 | +€5,474 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,132 | €28,481 | +€22,349 | +364% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.