BARQ: 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.
What changed
BARQ
NACE 47.120, Other non-specialised retail sale
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€324,455
2024 · €194,963+€129,492
Equity
€1.2m
2024 · €921,310+€324,455
Cash
€187,524
2024 · €227,552-€40,028
Balance sheet total
€13.3m
2024 · €7.8m+€5.4m
Largest movements
Assets
- Receivables within one year +€4.8m
up €4.8m (+93.0%), from €5.2m to €10.0m
of which Trade receivables: +€3.1m
- Stocks and contracts +€594,604
up €594,604 (+34.5%), from €1.7m to €2.3m
Equity and liabilities
- Trade debts +€4.6m
up €4.6m (+89.8%), from €5.2m to €9.8m
- Profit (loss) carried forward +€324,455
up €324,455 (+333.7%), from €97,221 to €421,676
- Tax, wage and social debts +€267,966
up €267,966 (+49.0%), from €547,245 to €815,211
of which Taxes: +€207,772
- Short-term financial debts +€222,196
up €222,196 (+19.5%), from €1.1m to €1.4m
of which Other loans: +€567,060
Income statement
- Turnover +€5.3m
up €5.3m (+19.3%), from €27.3m to €32.6m
- Goods and materials +€4.2m
up €4.2m (+19.7%), from €21.4m to €25.7m
of which Purchases: +€5.0m
- Services and other goods +€2.0m
up €2.0m (+33.2%), from €6.1m to €8.1m
- Other operating income +€1.2m
up €1.2m (+76.3%), from €1.6m to €2.8m
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.
Result 2024
€194,963
Turnover
+€5.3m
Other operating income
+€1.2m
Goods and materials
-€4.2m
Services and other goods
-€2.0m
Staff costs
-€120,100
Depreciation
-€6,949
Write-downs
+€60,986
Other operating charges
+€1,099
Other operating items
+€971
Financial income
+€10,755
Financial charges
-€25,921
Taxes
-€23,490
Result 2025
€324,455
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.
From operations
-€166,598
Investment
-€75,291
Financing
+€201,861
Cash 2024
€227,552
From operations (derived)
-€166,598
Net result for the year
+€324,455
Depreciation
+€50,435
Stocks and contracts
-€594,604
Receivables within one year
-€4.8m
Deferred charges and accrued income
-€20,521
Trade debts
+€4.6m
Tax, wage and social debts
+€267,966
Accrued charges and deferred income
+€16,736
Investment (derived)
-€75,291
Investment in fixed assets (net)
-€75,291
Financing
+€201,861
Debts after one year
-€5,084
Current portion of long-term debt
-€15,252
Short-term financial debts
+€222,196
Cash 2025
€187,524
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,827,467 | €13,266,171 | +€5.4m | +69.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €124,312 | €149,167 | +€24,856 | +20.0% |
| Intangible fixed assets | 21 | €16,178 | €11,316 | -€4,862 | -30.1% |
| Tangible fixed assets | 22/27 | €107,989 | €137,707 | +€29,718 | +27.5% |
| Plant, machinery and equipment | 23 | €91,659 | €120,960 | +€29,301 | +32.0% |
| Furniture and vehicles | 24 | €13,751 | €9,422 | -€4,329 | -31.5% |
| Other tangible fixed assets | 26 | €2,579 | €7,325 | +€4,746 | +184.0% |
| Financial fixed assets | 28 | €144 | €144 | = | 0.0% |
| Other financial fixed assets | 284/8 | €144 | €144 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €144 | €144 | = | 0.0% |
| Current assets | 29/58 | €7,703,155 | €13,117,004 | +€5.4m | +70.3% |
| Stocks and contracts in progress | 3 | €1,723,137 | €2,317,741 | +€594,604 | +34.5% |
| Stocks | 30/36 | €1,723,137 | €2,317,741 | +€594,604 | +34.5% |
| Raw materials and consumables | 30/31 | €22,439 | €11,064 | -€11,375 | -50.7% |
| Goods purchased for resale | 34 | €1,700,698 | €2,306,677 | +€605,979 | +35.6% |
| Amounts receivable within one year | 40/41 | €5,205,722 | €10,044,474 | +€4.8m | +93.0% |
| Trade receivables | 40 | €3,939,969 | €7,006,427 | +€3.1m | +77.8% |
| Other amounts receivable | 41 | €1,265,753 | €3,038,047 | +€1.8m | +140.0% |
| Cash at bank and in hand | 54/58 | €227,552 | €187,524 | -€40,028 | -17.6% |
| Deferred charges and accrued income | 490/1 | €546,744 | €567,265 | +€20,521 | +3.8% |
| Total equity and liabilities | 10/49 | €7,827,467 | €13,266,171 | +€5.4m | +69.5% |
| Equity | 10/15 | €921,310 | €1,245,765 | +€324,455 | +35.2% |
| Contributions | 10/11 | €806,200 | €806,200 | = | 0.0% |
| Reserves | 13 | €17,889 | €17,889 | = | 0.0% |
| Distributable reserves | 133 | €17,889 | €17,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,221 | €421,676 | +€324,455 | +333.7% |
| Amounts payable | 17/49 | €6,906,157 | €12,020,406 | +€5.1m | +74.1% |
| Amounts payable after more than one year | 17 | €5,084 | - | -€5,084 | |
| Financial debts | 170/4 | €5,084 | - | -€5,084 | |
| Credit institutions | 173 | €5,084 | - | -€5,084 | |
| Amounts payable within one year | 42/48 | €6,860,842 | €11,963,439 | +€5.1m | +74.4% |
| Current portion of amounts payable after more than one year | 42 | €20,335 | €5,084 | -€15,252 | -75.0% |
| Financial debts | 43 | €1,140,000 | €1,362,196 | +€222,196 | +19.5% |
| Credit institutions | 430/8 | €1,140,000 | €795,136 | -€344,864 | -30.3% |
| Other loans | 439 | - | €567,060 | +€567,060 | |
| Trade debts | 44 | €5,153,241 | €9,780,927 | +€4.6m | +89.8% |
| Suppliers | 440/4 | €5,153,241 | €9,780,927 | +€4.6m | +89.8% |
| Advances received on contracts in progress | 46 | €21 | €21 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €547,245 | €815,211 | +€267,966 | +49.0% |
| Taxes | 450/3 | €444,343 | €652,114 | +€207,772 | +46.8% |
| Remuneration and social security | 454/9 | €102,902 | €163,096 | +€60,194 | +58.5% |
| Accrued charges and deferred income | 492/3 | €40,232 | €56,968 | +€16,736 | +41.6% |
| Operating income | 70/76A | €28,896,277 | €35,367,309 | +€6.5m | +22.4% |
| Turnover | 70 | €27,314,749 | €32,578,979 | +€5.3m | +19.3% |
| Other operating income | 74 | €1,581,528 | €2,788,330 | +€1.2m | +76.3% |
| Operating charges | 60/66A | €28,487,004 | €34,789,889 | +€6.3m | +22.1% |
| Goods for resale, raw materials and consumables | 60 | €21,440,811 | €25,669,540 | +€4.2m | +19.7% |
| Purchases | 600/8 | €21,290,932 | €26,264,144 | +€5.0m | +23.4% |
| Change in stocks: decrease (increase) | 609 | €149,879 | -€594,604 | -€744,483 | |
| Services and other goods | 61 | €6,054,212 | €8,064,375 | +€2.0m | +33.2% |
| Remuneration, social security and pensions | 62 | €869,071 | €989,171 | +€120,100 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,486 | €50,435 | +€6,949 | +16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €60,986 | - | -€60,986 | |
| Other operating charges | 640/8 | €17,467 | €16,368 | -€1,099 | -6.3% |
| Non-recurring operating charges | 66A | €971 | €0 | -€971 | -100.0% |
| Operating profit (loss) | 9901 | €409,273 | €577,420 | +€168,147 | +41.1% |
| Financial income | 75/76B | €42,899 | €53,655 | +€10,755 | +25.1% |
| Recurring financial income | 75 | €42,899 | €53,655 | +€10,755 | +25.1% |
| Income from current assets | 751 | €28,903 | €49,381 | +€20,478 | +70.9% |
| Other financial income | 752/9 | €13,997 | €4,274 | -€9,723 | -69.5% |
| Financial charges | 65/66B | €163,800 | €189,721 | +€25,921 | +15.8% |
| Recurring financial charges | 65 | €163,800 | €189,721 | +€25,921 | +15.8% |
| Debt charges | 650 | €76,533 | €78,081 | +€1,548 | +2.0% |
| Other financial charges | 652/9 | €87,267 | €111,640 | +€24,373 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €288,372 | €441,354 | +€152,981 | +53.0% |
| Income taxes | 67/77 | €93,409 | €116,899 | +€23,490 | +25.1% |
| Taxes | 670/3 | €93,409 | €116,899 | +€23,490 | +25.1% |
| Profit (loss) for the period | 9904 | €194,963 | €324,455 | +€129,492 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €194,963 | €324,455 | +€129,492 | +66.4% |
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 4 October 2026 via checked.be.