Barla Werkt: 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.
Barla Werkt
Largest movements
- Receivables after one year +€9,500
up €9,500 (+190%), from €5,000 to €14,500
- Receivables within one year +€9,370
up €9,370 (+173%), from €5,407 to €14,777
of which Trade receivables: +€7,433
- Cash -€7,256
down €7,256 (-36.4%), from €19,931 to €12,675
mainly Receivables after one year (-€9,500) and Receivables within one year (-€9,370)
- Tangible fixed assets -€5,506
down €5,506 (-25.9%), from €21,256 to €15,749
- Reserves +€13,043
up €13,043 (+56.1%), from €23,266 to €36,309
- Debts after one year -€6,211
down €6,211 (-53.3%), from €11,650 to €5,440
- Tax, wage and social debts -€654
down €654 (-11.6%), from €5,645 to €4,991
- Gross operating margin -€3,999
down €3,999 (-13.7%), from €29,251 to €25,252
- Taxes -€1,996
down €1,996 (-30.4%), from €6,559 to €4,563
- Other operating charges +€339
up €339 (+37.4%), from €908 to €1,247
- Depreciation +€298
up €298 (+5.7%), from €5,209 to €5,506
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 | €52,979 | €59,396 | +€6,417 | +12.1% |
| Fixed assets | 21/28 | €21,256 | €15,749 | -€5,506 | -25.9% |
| Tangible fixed assets | 22/27 | €21,256 | €15,749 | -€5,506 | -25.9% |
| Furniture and vehicles | 24 | €21,256 | €15,749 | -€5,506 | -25.9% |
| Current assets | 29/58 | €31,723 | €43,647 | +€11,924 | +37.6% |
| Amounts receivable after more than one year | 29 | €5,000 | €14,500 | +€9,500 | +190% |
| Other amounts receivable | 291 | €5,000 | €14,500 | +€9,500 | +190% |
| Amounts receivable within one year | 40/41 | €5,407 | €14,777 | +€9,370 | +173% |
| Trade receivables | 40 | €2,466 | €9,899 | +€7,433 | +301% |
| Other amounts receivable | 41 | €2,941 | €4,878 | +€1,937 | +65.9% |
| Cash at bank and in hand | 54/58 | €19,931 | €12,675 | -€7,256 | -36.4% |
| Deferred charges and accrued income | 490/1 | €1,386 | €1,695 | +€310 | +22.4% |
| Total equity and liabilities | 10/49 | €52,979 | €59,396 | +€6,417 | +12.1% |
| Equity | 10/15 | €25,766 | €38,809 | +€13,043 | +50.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,266 | €36,309 | +€13,043 | +56.1% |
| Distributable reserves | 133 | €23,266 | €36,309 | +€13,043 | +56.1% |
| Amounts payable | 17/49 | €27,212 | €20,587 | -€6,626 | -24.3% |
| Amounts payable after more than one year | 17 | €11,650 | €5,440 | -€6,211 | -53.3% |
| Financial debts | 170/4 | €11,650 | €5,440 | -€6,211 | -53.3% |
| Amounts payable within one year | 42/48 | €15,562 | €15,147 | -€415 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €5,882 | €6,211 | +€328 | +5.6% |
| Trade debts | 44 | €279 | - | -€279 | |
| Suppliers | 440/4 | €279 | - | -€279 | |
| Taxes, remuneration and social security | 45 | €5,645 | €4,991 | -€654 | -11.6% |
| Taxes | 450/3 | €5,645 | €4,991 | -€654 | -11.6% |
| Other amounts payable | 47/48 | €3,755 | €3,945 | +€190 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,209 | €5,506 | +€298 | +5.7% |
| Other operating charges | 640/8 | €908 | €1,247 | +€339 | +37.4% |
| Gross operating margin | 9900 | €29,251 | €25,252 | -€3,999 | -13.7% |
| Operating profit (loss) | 9901 | €23,134 | €18,499 | -€4,636 | -20.0% |
| Financial income | 75/76B | €64 | €321 | +€257 | +403% |
| Recurring financial income | 75 | €64 | €321 | +€257 | +403% |
| Financial charges | 65/66B | €1,402 | €1,213 | -€189 | -13.5% |
| Recurring financial charges | 65 | €1,402 | €1,213 | -€189 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €21,796 | €17,606 | -€4,190 | -19.2% |
| Income taxes | 67/77 | €6,559 | €4,563 | -€1,996 | -30.4% |
| Profit (loss) for the period | 9904 | €15,237 | €13,043 | -€2,194 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,237 | €13,043 | -€2,194 | -14.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.