BARKUS: 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.
BARKUS
Largest movements
- Cash +€101,023
up €101,023 (+1085.0%), from €9,311 to €110,334
mainly Net result for the year (+€91,132) and Other debts (+€15,065)
- Tangible fixed assets -€12,435
down €12,435 (-55.1%), from €22,563 to €10,128
of which Furniture and vehicles: -€15,008
- Receivables within one year +€12,305
up €12,305 (+145.4%), from €8,460 to €20,765
of which Other amounts receivable: +€10,282
- Reserves +€85,332
up €85,332 (+430.7%), from €19,812 to €105,144
- Other debts +€15,065
new in 2025: €15,065
- Trade debts +€2,430
up €2,430 (+96.6%), from €2,516 to €4,945
- Tax, wage and social debts -€2,258
down €2,258 (-14.4%), from €15,718 to €13,459
of which Remuneration and social security: -€1,840
- Gross operating margin +€92,844
up €92,844 (+336.1%), from €27,624 to €120,467
- Taxes +€19,937
up €19,937 (+319.2%), from €6,246 to €26,183
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 | €41,045 | €141,614 | +€100,568 | +245.0% |
| Fixed assets | 21/28 | €22,563 | €10,128 | -€12,435 | -55.1% |
| Tangible fixed assets | 22/27 | €22,563 | €10,128 | -€12,435 | -55.1% |
| Furniture and vehicles | 24 | €15,687 | €679 | -€15,008 | -95.7% |
| Other tangible fixed assets | 26 | €6,876 | €9,448 | +€2,573 | +37.4% |
| Current assets | 29/58 | €18,483 | €131,486 | +€113,003 | +611.4% |
| Amounts receivable within one year | 40/41 | €8,460 | €20,765 | +€12,305 | +145.4% |
| Trade receivables | 40 | - | €2,023 | +€2,023 | |
| Other amounts receivable | 41 | €8,460 | €18,742 | +€10,282 | +121.5% |
| Cash at bank and in hand | 54/58 | €9,311 | €110,334 | +€101,023 | +1085.0% |
| Deferred charges and accrued income | 490/1 | €711 | €387 | -€324 | -45.6% |
| Total equity and liabilities | 10/49 | €41,045 | €141,614 | +€100,568 | +245.0% |
| Equity | 10/15 | €22,812 | €108,144 | +€85,332 | +374.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,812 | €105,144 | +€85,332 | +430.7% |
| Distributable reserves | 133 | €19,812 | €105,144 | +€85,332 | +430.7% |
| Amounts payable | 17/49 | €18,233 | €33,470 | +€15,236 | +83.6% |
| Amounts payable within one year | 42/48 | €18,233 | €33,470 | +€15,236 | +83.6% |
| Trade debts | 44 | €2,516 | €4,945 | +€2,430 | +96.6% |
| Suppliers | 440/4 | €2,516 | €4,945 | +€2,430 | +96.6% |
| Taxes, remuneration and social security | 45 | €15,718 | €13,459 | -€2,258 | -14.4% |
| Taxes | 450/3 | €13,878 | €13,459 | -€418 | -3.0% |
| Remuneration and social security | 454/9 | €1,840 | - | -€1,840 | |
| Other amounts payable | 47/48 | - | €15,065 | +€15,065 | |
| Non-recurring operating income | 76A | - | €74 | +€74 | |
| Remuneration, social security and pensions | 62 | - | €158 | +€158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | €1,043 | +€498 | +91.5% |
| Other operating charges | 640/8 | €990 | €2,066 | +€1,076 | +108.7% |
| Gross operating margin | 9900 | €27,624 | €120,467 | +€92,844 | +336.1% |
| Operating profit (loss) | 9901 | €26,090 | €117,201 | +€91,111 | +349.2% |
| Financial income | 75/76B | €9 | €394 | +€385 | +4519.5% |
| Recurring financial income | 75 | €9 | €394 | +€385 | +4519.5% |
| Financial charges | 65/66B | €40 | €280 | +€240 | +598.4% |
| Recurring financial charges | 65 | €40 | €280 | +€240 | +598.4% |
| Profit (loss) for the period before taxes | 9903 | €26,058 | €117,315 | +€91,257 | +350.2% |
| Income taxes | 67/77 | €6,246 | €26,183 | +€19,937 | +319.2% |
| Profit (loss) for the period | 9904 | €19,812 | €91,132 | +€71,320 | +360.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,812 | €91,132 | +€71,320 | +360.0% |
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 7 October 2026 via checked.be.