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.
BARKA
Largest movements
- Cash +€2.4m
up €2.4m (+63991.9%), from €3,745 to €2.4m
mainly Current investments (+€2.1m) and Net result for the year (+€296,170)
- Current investments -€2.1m
down €2.1m (-100.0%), from €2.1m to €0
- Reserves +€296,170
up €296,170 (+14.1%), from €2.1m to €2.4m
- Gross operating margin -€381,649
down €381,649, from €365,249 to -€16,400
- Financial income +€211,449
up €211,449 (+130.5%), from €162,072 to €373,521
- Taxes -€107,995
down €107,995 (-78.1%), from €138,242 to €30,248
- Depreciation -€9,807
down €9,807 (-73.9%), from €13,270 to €3,462
- Financial charges +€6,203
up €6,203 (+38.1%), from €16,298 to €22,501
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,131,452 | €2,424,169 | +€292,716 | +13.7% |
| Fixed assets | 21/28 | €6,853 | €0 | -€6,853 | -100.0% |
| Tangible fixed assets | 22/27 | €6,853 | €0 | -€6,853 | -100.0% |
| Plant, machinery and equipment | 23 | €2,485 | €0 | -€2,485 | -100.0% |
| Furniture and vehicles | 24 | €4,367 | €0 | -€4,367 | -100.0% |
| Current assets | 29/58 | €2,124,600 | €2,424,169 | +€299,569 | +14.1% |
| Amounts receivable within one year | 40/41 | €9,329 | €22,742 | +€13,413 | +143.8% |
| Trade receivables | 40 | €6,045 | €4,266 | -€1,779 | -29.4% |
| Other amounts receivable | 41 | €3,284 | €18,476 | +€15,192 | +462.6% |
| Current investments | 50/53 | €2,111,525 | €0 | -€2.1m | -100.0% |
| Cash at bank and in hand | 54/58 | €3,745 | €2,400,421 | +€2.4m | +63991.9% |
| Deferred charges and accrued income | 490/1 | €0 | €1,006 | +€1,006 | |
| Total equity and liabilities | 10/49 | €2,131,452 | €2,424,169 | +€292,716 | +13.7% |
| Equity | 10/15 | €2,096,533 | €2,392,703 | +€296,170 | +14.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,094,533 | €2,390,703 | +€296,170 | +14.1% |
| Distributable reserves | 133 | €2,094,533 | €2,390,703 | +€296,170 | +14.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €34,920 | €31,465 | -€3,454 | -9.9% |
| Amounts payable within one year | 42/48 | €34,920 | €31,465 | -€3,454 | -9.9% |
| Trade debts | 44 | €441 | €5,327 | +€4,885 | +1106.6% |
| Suppliers | 440/4 | €441 | €5,327 | +€4,885 | +1106.6% |
| Taxes, remuneration and social security | 45 | €34,478 | €26,139 | -€8,339 | -24.2% |
| Taxes | 450/3 | €34,478 | €26,139 | -€8,339 | -24.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,270 | €3,462 | -€9,807 | -73.9% |
| Other operating charges | 640/8 | €4,866 | €4,739 | -€126 | -2.6% |
| Gross operating margin | 9900 | €365,249 | -€16,400 | -€381,649 | |
| Operating profit (loss) | 9901 | €347,114 | -€24,602 | -€371,715 | |
| Financial income | 75/76B | €162,072 | €373,521 | +€211,449 | +130.5% |
| Recurring financial income | 75 | €162,072 | €373,521 | +€211,449 | +130.5% |
| Financial charges | 65/66B | €16,298 | €22,501 | +€6,203 | +38.1% |
| Recurring financial charges | 65 | €16,298 | €22,501 | +€6,203 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €492,888 | €326,418 | -€166,470 | -33.8% |
| Income taxes | 67/77 | €138,242 | €30,248 | -€107,995 | -78.1% |
| Profit (loss) for the period | 9904 | €354,646 | €296,170 | -€58,475 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €354,646 | €296,170 | -€58,475 | -16.5% |
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.