BAROLA: 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.
BAROLA
Largest movements
- Cash -€29,542
down €29,542 (-56.2%), from €52,537 to €22,995
mainly Trade debts (-€19,289) and Receivables within one year (-€16,155)
- Receivables within one year +€16,155
up €16,155 (+40.6%), from €39,826 to €55,980
of which Other amounts receivable: +€17,532
- Tangible fixed assets +€6,575
up €6,575 (+36.3%), from €18,136 to €24,711
of which Other tangible fixed assets: +€4,666
- Stocks and contracts -€4,965
down €4,965 (-55.5%), from €8,940 to €3,975
- Deferred charges and accrued income -€1,638
down €1,638 (-100.0%), from €1,638 to €0
- Trade debts -€19,289
down €19,289 (-49.6%), from €38,914 to €19,625
- Reserves +€14,184
up €14,184 (+79.2%), from €17,918 to €32,102
of which Distributable reserves: +€17,184
- Tax, wage and social debts -€6,648
down €6,648 (-21.2%), from €31,422 to €24,774
of which Taxes: -€13,212
- Current portion of long-term debt -€3,874
down €3,874 (-100.0%), from €3,874 to €0
- Short-term financial debts +€2,681
new in 2025: €2,681
- Staff costs -€21,974
down €21,974 (-8.6%), from €255,215 to €233,240
- Gross operating margin -€19,479
down €19,479 (-6.8%), from €286,884 to €267,405
- Taxes +€6,325
up €6,325 (+682.5%), from €927 to €7,252
- Depreciation -€6,105
down €6,105 (-53.8%), from €11,350 to €5,245
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 | €122,129 | €109,182 | -€12,947 | -10.6% |
| Fixed assets | 21/28 | €19,189 | €26,232 | +€7,043 | +36.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €18,136 | €24,711 | +€6,575 | +36.3% |
| Plant, machinery and equipment | 23 | €15,238 | €17,148 | +€1,910 | +12.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,898 | €7,563 | +€4,666 | +161.0% |
| Financial fixed assets | 28 | €1,053 | €1,521 | +€468 | +44.4% |
| Current assets | 29/58 | €102,940 | €82,950 | -€19,990 | -19.4% |
| Stocks and contracts in progress | 3 | €8,940 | €3,975 | -€4,965 | -55.5% |
| Stocks | 30/36 | €8,940 | €3,975 | -€4,965 | -55.5% |
| Amounts receivable within one year | 40/41 | €39,826 | €55,980 | +€16,155 | +40.6% |
| Trade receivables | 40 | €1,377 | €0 | -€1,377 | -100.0% |
| Other amounts receivable | 41 | €38,448 | €55,980 | +€17,532 | +45.6% |
| Cash at bank and in hand | 54/58 | €52,537 | €22,995 | -€29,542 | -56.2% |
| Deferred charges and accrued income | 490/1 | €1,638 | €0 | -€1,638 | -100.0% |
| Total equity and liabilities | 10/49 | €122,129 | €109,182 | -€12,947 | -10.6% |
| Equity | 10/15 | €47,918 | €62,102 | +€14,184 | +29.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €17,918 | €32,102 | +€14,184 | +79.2% |
| Non-distributable reserves | 130/1 | €3,000 | €0 | -€3,000 | -100.0% |
| Reserves not available under the articles | 1311 | €3,000 | €0 | -€3,000 | -100.0% |
| Distributable reserves | 133 | €14,918 | €32,102 | +€17,184 | +115.2% |
| Amounts payable | 17/49 | €74,211 | €47,080 | -€27,131 | -36.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €74,211 | €47,080 | -€27,131 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €3,874 | €0 | -€3,874 | -100.0% |
| Financial debts | 43 | - | €2,681 | +€2,681 | |
| Credit institutions | 430/8 | - | €2,681 | +€2,681 | |
| Trade debts | 44 | €38,914 | €19,625 | -€19,289 | -49.6% |
| Suppliers | 440/4 | €38,914 | €19,625 | -€19,289 | -49.6% |
| Taxes, remuneration and social security | 45 | €31,422 | €24,774 | -€6,648 | -21.2% |
| Taxes | 450/3 | €22,832 | €9,620 | -€13,212 | -57.9% |
| Remuneration and social security | 454/9 | €8,590 | €15,155 | +€6,564 | +76.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,432 | €0 | -€1,432 | -100.0% |
| Remuneration, social security and pensions | 62 | €255,215 | €233,240 | -€21,974 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,350 | €5,245 | -€6,105 | -53.8% |
| Other operating charges | 640/8 | €5,394 | €3,361 | -€2,034 | -37.7% |
| Non-recurring operating charges | 66A | €393 | €0 | -€393 | -100.0% |
| Gross operating margin | 9900 | €286,884 | €267,405 | -€19,479 | -6.8% |
| Operating profit (loss) | 9901 | €14,533 | €25,560 | +€11,027 | +75.9% |
| Financial income | 75/76B | €833 | €3,033 | +€2,199 | +263.8% |
| Recurring financial income | 75 | €833 | €3,033 | +€2,199 | +263.8% |
| Financial charges | 65/66B | €7,857 | €7,157 | -€700 | -8.9% |
| Recurring financial charges | 65 | €7,857 | €7,157 | -€700 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €7,510 | €21,435 | +€13,926 | +185.4% |
| Income taxes | 67/77 | €927 | €7,252 | +€6,325 | +682.5% |
| Profit (loss) for the period | 9904 | €6,583 | €14,184 | +€7,601 | +115.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,583 | €14,184 | +€7,601 | +115.5% |
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 12 October 2026 via checked.be.