BARKA: what changed
Two fiscal 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.
What changed
BARKA
NACE 01.130, Growing of vegetables, melons, roots and tubers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€41,731
2024 · €1.1m-€1.1m
Equity
€6.0m
2024 · €6.3m-€300,771
Cash
€1.5m
2024 · €1.5m-€63,373
Balance sheet total
€8.3m
2024 · €8.9m-€649,061
Largest movements
Assets
- Tangible fixed assets -€399,448
down €399,448 (-7.3%), from €5.5m to €5.1m
of which Land and buildings: -€259,751
- Receivables within one year -€232,438
down €232,438 (-39.9%), from €583,170 to €350,732
of which Trade receivables: -€282,172
Equity and liabilities
- Reserves -€300,771
down €300,771 (-4.8%), from €6.3m to €6.0m
of which Distributable reserves: -€300,771
- Debts after one year -€289,812
down €289,812 (-20.5%), from €1.4m to €1.1m
Income statement
- Gross operating margin -€1.5m
down €1.5m (-46.5%), from €3.2m to €1.7m
- Taxes -€363,105
down €363,105 (-97.6%), from €371,919 to €8,815
- Staff costs -€44,719
down €44,719 (-4.9%), from €911,735 to €867,016
- Depreciation +€35,663
up €35,663 (+5.1%), from €694,699 to €730,362
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.
Result 2024
€1.1m
Gross operating margin
-€1.5m
Staff costs
+€44,719
Depreciation
-€35,663
Other operating charges
+€15
Other operating items
-€2,255
Financial income
-€10,244
Financial charges
+€25,815
Taxes
+€363,105
Result 2025
€41,731
Cash bridge derived
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.
From operations
+€897,868
Investment
-€330,914
Financing
-€630,328
Cash 2024
€1.5m
From operations (derived)
+€897,868
Net result for the year
+€41,731
Depreciation
+€730,362
Receivables after one year
-€49,950
Receivables within one year
+€232,438
Deferred charges and accrued income
+€3,752
Smaller working-capital items
+€1,058
Trade debts
-€16,657
Tax, wage and social debts
-€21,479
Other debts
-€23,388
Investment (derived)
-€330,914
Investment in fixed assets (net)
-€330,914
Financing
-€630,328
Debts after one year
-€289,812
Current portion of long-term debt
+€1,987
Contributions, distributions and other
-€342,503
Cash 2025
€1.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,932,224 | €8,283,163 | -€649,061 | -7.3% |
| Fixed assets | 21/28 | €5,492,808 | €5,093,360 | -€399,448 | -7.3% |
| Tangible fixed assets | 22/27 | €5,488,530 | €5,089,082 | -€399,448 | -7.3% |
| Land and buildings | 22 | €3,648,053 | €3,388,302 | -€259,751 | -7.1% |
| Plant, machinery and equipment | 23 | €1,573,037 | €1,548,603 | -€24,434 | -1.6% |
| Furniture and vehicles | 24 | €267,441 | €152,177 | -€115,263 | -43.1% |
| Financial fixed assets | 28 | €4,277 | €4,277 | = | 0.0% |
| Current assets | 29/58 | €3,439,417 | €3,189,804 | -€249,613 | -7.3% |
| Amounts receivable after more than one year | 29 | €24,975 | €74,925 | +€49,950 | +200.0% |
| Other amounts receivable | 291 | €24,975 | €74,925 | +€49,950 | +200.0% |
| Stocks and contracts in progress | 3 | €38,809 | €38,809 | = | 0.0% |
| Stocks | 30/36 | €38,809 | €38,809 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €583,170 | €350,732 | -€232,438 | -39.9% |
| Trade receivables | 40 | €571,930 | €289,758 | -€282,172 | -49.3% |
| Other amounts receivable | 41 | €11,240 | €60,973 | +€49,734 | +442.5% |
| Current investments | 50/53 | €1,251,750 | €1,251,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,518,790 | €1,455,417 | -€63,373 | -4.2% |
| Deferred charges and accrued income | 490/1 | €21,923 | €18,171 | -€3,752 | -17.1% |
| Total equity and liabilities | 10/49 | €8,932,224 | €8,283,163 | -€649,061 | -7.3% |
| Equity | 10/15 | €6,287,618 | €5,986,846 | -€300,771 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,269,018 | €5,968,246 | -€300,771 | -4.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €185,045 | €185,045 | = | 0.0% |
| Distributable reserves | 133 | €6,083,973 | €5,783,201 | -€300,771 | -4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €222,669 | €224,193 | +€1,524 | +0.7% |
| Provisions for liabilities and charges | 160/5 | €222,669 | €224,193 | +€1,524 | +0.7% |
| Environmental obligations | 163 | €222,669 | €224,193 | +€1,524 | +0.7% |
| Amounts payable | 17/49 | €2,421,937 | €2,072,124 | -€349,814 | -14.4% |
| Amounts payable after more than one year | 17 | €1,413,881 | €1,124,069 | -€289,812 | -20.5% |
| Financial debts | 170/4 | €1,413,881 | €1,124,069 | -€289,812 | -20.5% |
| Amounts payable within one year | 42/48 | €1,008,057 | €948,055 | -€60,001 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €287,825 | €289,812 | +€1,987 | +0.7% |
| Trade debts | 44 | €449,415 | €432,758 | -€16,657 | -3.7% |
| Suppliers | 440/4 | €449,415 | €432,758 | -€16,657 | -3.7% |
| Advances received on contracts in progress | 46 | €3,873 | €3,407 | -€465 | -12.0% |
| Taxes, remuneration and social security | 45 | €203,519 | €182,040 | -€21,479 | -10.6% |
| Taxes | 450/3 | €98,740 | €67,905 | -€30,835 | -31.2% |
| Remuneration and social security | 454/9 | €104,779 | €114,135 | +€9,356 | +8.9% |
| Other amounts payable | 47/48 | €63,425 | €40,037 | -€23,388 | -36.9% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €911,735 | €867,016 | -€44,719 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €694,699 | €730,362 | +€35,663 | +5.1% |
| Other operating charges | 640/8 | €39,739 | €39,724 | -€15 | 0.0% |
| Non-recurring operating charges | 66A | €82 | €2,337 | +€2,255 | +2754.5% |
| Gross operating margin | 9900 | €3,175,582 | €1,697,533 | -€1.5m | -46.5% |
| Operating profit (loss) | 9901 | €1,529,327 | €58,094 | -€1.5m | -96.2% |
| Financial income | 75/76B | €41,565 | €31,321 | -€10,244 | -24.6% |
| Recurring financial income | 75 | €41,565 | €31,321 | -€10,244 | -24.6% |
| Financial charges | 65/66B | €64,684 | €38,869 | -€25,815 | -39.9% |
| Recurring financial charges | 65 | €64,684 | €38,869 | -€25,815 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €1,506,208 | €50,546 | -€1.5m | -96.6% |
| Income taxes | 67/77 | €371,919 | €8,815 | -€363,105 | -97.6% |
| Profit (loss) for the period | 9904 | €1,134,289 | €41,731 | -€1.1m | -96.3% |
| Transfer to tax-exempt reserves | 689 | €166,295 | €0 | -€166,295 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €967,994 | €41,731 | -€926,263 | -95.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.