BARO Bouwonderneming: 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.
BARO Bouwonderneming
Largest movements
- Cash +€56,981
up €56,981 (+219,072%), from €26 to €57,007
mainly Accrued charges and deferred income (+€70,662) and Net result for the year (+€653)
- Accrued charges and deferred income +€70,662
up €70,662 (+42,036%), from €168 to €70,830
- Debts after one year -€12,000
down €12,000 (-30.0%), from €40,000 to €28,000
- Other debts -€2,053
down €2,053 (-49.1%), from €4,186 to €2,132
- Profit (loss) carried forward +€653
up €653 (+0.9%), from -€70,774 to -€70,121
- Gross operating margin -€1,691
down €1,691 (-61.8%), from €2,734 to €1,043
- Depreciation -€147
no longer reported in 2025 (was €147)
- Financial income +€82
up €82 (+123%), from €67 to €149
- Financial charges +€72
up €72 (+16.7%), from €431 to €503
- Other operating charges -€47
down €47 (-56.7%), from €83 to €36
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 | €340 | €57,423 | +€57,083 | +16,784% |
| Current assets | 29/58 | €340 | €57,423 | +€57,083 | +16,784% |
| Amounts receivable within one year | 40/41 | €314 | €417 | +€103 | +32.7% |
| Other amounts receivable | 41 | €314 | €417 | +€103 | +32.7% |
| Cash at bank and in hand | 54/58 | €26 | €57,007 | +€56,981 | +219,072% |
| Total equity and liabilities | 10/49 | €340 | €57,423 | +€57,083 | +16,784% |
| Equity | 10/15 | -€44,671 | -€44,018 | +€653 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,504 | €7,504 | = | 0.0% |
| Distributable reserves | 133 | €7,504 | €7,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,774 | -€70,121 | +€653 | +0.9% |
| Amounts payable | 17/49 | €45,011 | €101,441 | +€56,430 | +125% |
| Amounts payable after more than one year | 17 | €40,000 | €28,000 | -€12,000 | -30.0% |
| Financial debts | 170/4 | €40,000 | €28,000 | -€12,000 | -30.0% |
| Amounts payable within one year | 42/48 | €4,843 | €2,610 | -€2,232 | -46.1% |
| Financial debts | 43 | €551 | - | -€551 | |
| Credit institutions | 430/8 | €551 | - | -€551 | |
| Trade debts | 44 | - | €441 | +€441 | |
| Suppliers | 440/4 | - | €441 | +€441 | |
| Taxes, remuneration and social security | 45 | €106 | €37 | -€70 | -65.6% |
| Taxes | 450/3 | €106 | €37 | -€70 | -65.6% |
| Other amounts payable | 47/48 | €4,186 | €2,132 | -€2,053 | -49.1% |
| Accrued charges and deferred income | 492/3 | €168 | €70,830 | +€70,662 | +42,036% |
| Non-recurring operating income | 76A | €4,545 | - | -€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | - | -€147 | |
| Other operating charges | 640/8 | €83 | €36 | -€47 | -56.7% |
| Non-recurring operating charges | 66A | €4,575 | - | -€4,575 | |
| Gross operating margin | 9900 | €2,734 | €1,043 | -€1,691 | -61.8% |
| Operating profit (loss) | 9901 | -€2,071 | €1,007 | +€3,078 | |
| Financial income | 75/76B | €67 | €149 | +€82 | +123% |
| Recurring financial income | 75 | €67 | €149 | +€82 | +123% |
| Financial charges | 65/66B | €431 | €503 | +€72 | +16.7% |
| Recurring financial charges | 65 | €431 | €503 | +€72 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,435 | €653 | +€3,088 | |
| Income taxes | 67/77 | €37 | - | -€37 | |
| Profit (loss) for the period | 9904 | -€2,472 | €653 | +€3,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,472 | €653 | +€3,125 |
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 19 October 2026 via checked.be.