BAROCCO MANAGEMENT: 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.
BAROCCO MANAGEMENT
Largest movements
- Tangible fixed assets +€48,200
new in 2025: €48,200
- Cash +€5,393
new in 2025: €5,393
mainly Trade debts (+€48,521) and Other debts (+€6,525)
- Stocks and contracts +€3,900
new in 2025: €3,900
- Receivables within one year -€614
down €614 (-25.4%), from €2,412 to €1,799
of which Trade receivables: -€1,920
- Trade debts +€48,521
up €48,521 (+36,264%), from €134 to €48,655
- Other debts +€6,525
up €6,525 (+49.8%), from €13,094 to €19,619
- Tax, wage and social debts +€2,102
new in 2025: €2,102
- Gross operating margin +€5,746
up €5,746, from -€2,599 to €3,147
- Staff costs +€3,017
new in 2025: €3,017
- Purchases and services -€2,599
no longer reported in 2025 (was €2,599)
- Other operating charges +€89
up €89 (+36.1%), from €247 to €337
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 | €2,412 | €59,292 | +€56,879 | +2,358% |
| Fixed assets | 21/28 | - | €48,200 | +€48,200 | |
| Tangible fixed assets | 22/27 | - | €48,200 | +€48,200 | |
| Furniture and vehicles | 24 | - | €48,200 | +€48,200 | |
| Current assets | 29/58 | €2,412 | €11,092 | +€8,679 | +360% |
| Stocks and contracts in progress | 3 | - | €3,900 | +€3,900 | |
| Stocks | 30/36 | - | €3,900 | +€3,900 | |
| Amounts receivable within one year | 40/41 | €2,412 | €1,799 | -€614 | -25.4% |
| Trade receivables | 40 | €1,920 | - | -€1,920 | |
| Other amounts receivable | 41 | €493 | €1,799 | +€1,306 | +265% |
| Cash at bank and in hand | 54/58 | - | €5,393 | +€5,393 | |
| Total equity and liabilities | 10/49 | €2,412 | €59,292 | +€56,879 | +2,358% |
| Equity | 10/15 | -€10,816 | -€11,085 | -€268 | -2.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,316 | -€12,585 | -€268 | -2.2% |
| Amounts payable | 17/49 | €13,229 | €70,376 | +€57,147 | +432% |
| Amounts payable within one year | 42/48 | €13,229 | €70,376 | +€57,147 | +432% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €134 | €48,655 | +€48,521 | +36,264% |
| Suppliers | 440/4 | €134 | €48,655 | +€48,521 | +36,264% |
| Taxes, remuneration and social security | 45 | - | €2,102 | +€2,102 | |
| Remuneration and social security | 454/9 | - | €2,102 | +€2,102 | |
| Other amounts payable | 47/48 | €13,094 | €19,619 | +€6,525 | +49.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,599 | - | -€2,599 | |
| Remuneration, social security and pensions | 62 | - | €3,017 | +€3,017 | |
| Other operating charges | 640/8 | €247 | €337 | +€89 | +36.1% |
| Gross operating margin | 9900 | -€2,599 | €3,147 | +€5,746 | |
| Operating profit (loss) | 9901 | -€2,846 | -€207 | +€2,639 | +92.7% |
| Financial charges | 65/66B | €56 | €61 | +€5 | +9.1% |
| Recurring financial charges | 65 | €56 | €61 | +€5 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,902 | -€268 | +€2,634 | +90.8% |
| Profit (loss) for the period | 9904 | -€2,902 | -€268 | +€2,634 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,902 | -€268 | +€2,634 | +90.8% |
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.