BARKIP: 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.
BARKIP
Largest movements
- Receivables within one year +€98,400
up €98,400 (+1229.2%), from €8,005 to €106,405
of which Trade receivables: +€74,180
- Stocks and contracts +€94,461
up €94,461 (+65.7%), from €143,788 to €238,248
- Tangible fixed assets -€43,033
down €43,033 (-4.4%), from €973,107 to €930,074
of which Land and buildings: -€62,899
- Deferred charges and accrued income +€19,149
up €19,149 (+3570.8%), from €536 to €19,685
- Trade debts +€114,733
up €114,733 (+48.3%), from €237,480 to €352,213
- Debts after one year -€63,858
down €63,858 (-8.4%), from €764,663 to €700,805
- Other debts +€57,229
up €57,229 (+33.4%), from €171,166 to €228,394
- Profit (loss) carried forward +€48,686
up €48,686 (+57.1%), from €85,196 to €133,882
- Tax, wage and social debts +€24,109
up €24,109 (+74.0%), from €32,596 to €56,705
of which Taxes: +€20,109
- Gross operating margin +€254,977
up €254,977 (+83.6%), from €304,913 to €559,890
- Taxes +€57,246
up €57,246 (+118.3%), from €48,410 to €105,655
- Depreciation +€26,860
up €26,860 (+31.2%), from €86,140 to €113,000
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 | €1,480,176 | €1,661,075 | +€180,899 | +12.2% |
| Fixed assets | 21/28 | €973,107 | €930,074 | -€43,033 | -4.4% |
| Tangible fixed assets | 22/27 | €973,107 | €930,074 | -€43,033 | -4.4% |
| Land and buildings | 22 | €781,320 | €718,421 | -€62,899 | -8.1% |
| Plant, machinery and equipment | 23 | €142,371 | €151,102 | +€8,731 | +6.1% |
| Furniture and vehicles | 24 | €49,416 | €60,551 | +€11,135 | +22.5% |
| Current assets | 29/58 | €507,069 | €731,001 | +€223,932 | +44.2% |
| Stocks and contracts in progress | 3 | €143,788 | €238,248 | +€94,461 | +65.7% |
| Stocks | 30/36 | €143,788 | €238,248 | +€94,461 | +65.7% |
| Amounts receivable within one year | 40/41 | €8,005 | €106,405 | +€98,400 | +1229.2% |
| Trade receivables | 40 | €8,005 | €82,186 | +€74,180 | +926.6% |
| Other amounts receivable | 41 | - | €24,220 | +€24,220 | |
| Cash at bank and in hand | 54/58 | €354,740 | €366,662 | +€11,923 | +3.4% |
| Deferred charges and accrued income | 490/1 | €536 | €19,685 | +€19,149 | +3570.8% |
| Total equity and liabilities | 10/49 | €1,480,176 | €1,661,075 | +€180,899 | +12.2% |
| Equity | 10/15 | €181,166 | €229,852 | +€48,686 | +26.9% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €15,970 | €15,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €7,970 | €7,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,196 | €133,882 | +€48,686 | +57.1% |
| Amounts payable | 17/49 | €1,299,009 | €1,431,222 | +€132,213 | +10.2% |
| Amounts payable after more than one year | 17 | €764,663 | €700,805 | -€63,858 | -8.4% |
| Financial debts | 170/4 | €764,663 | €700,805 | -€63,858 | -8.4% |
| Amounts payable within one year | 42/48 | €534,346 | €730,417 | +€196,071 | +36.7% |
| Current portion of amounts payable after more than one year | 42 | €93,105 | €93,105 | = | 0.0% |
| Trade debts | 44 | €237,480 | €352,213 | +€114,733 | +48.3% |
| Suppliers | 440/4 | €237,480 | €352,213 | +€114,733 | +48.3% |
| Taxes, remuneration and social security | 45 | €32,596 | €56,705 | +€24,109 | +74.0% |
| Taxes | 450/3 | €32,596 | €52,705 | +€20,109 | +61.7% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €171,166 | €228,394 | +€57,229 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,140 | €113,000 | +€26,860 | +31.2% |
| Other operating charges | 640/8 | €7,883 | €6,913 | -€971 | -12.3% |
| Gross operating margin | 9900 | €304,913 | €559,890 | +€254,977 | +83.6% |
| Operating profit (loss) | 9901 | €210,889 | €439,977 | +€229,088 | +108.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1450.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1450.0% |
| Financial charges | 65/66B | €17,460 | €18,637 | +€1,177 | +6.7% |
| Recurring financial charges | 65 | €17,460 | €18,637 | +€1,177 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €193,430 | €421,341 | +€227,911 | +117.8% |
| Income taxes | 67/77 | €48,410 | €105,655 | +€57,246 | +118.3% |
| Profit (loss) for the period | 9904 | €145,020 | €315,686 | +€170,666 | +117.7% |
| Profit (loss) for the period to be appropriated | 9905 | €145,020 | €315,686 | +€170,666 | +117.7% |
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 6 October 2026 via checked.be.