BARRAL: 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.
BARRAL
Largest movements
- Tangible fixed assets -€23,248
down €23,248 (-27.2%), from €85,335 to €62,087
of which Furniture and vehicles: -€13,678
- Debts after one year -€17,504
down €17,504 (-65.9%), from €26,563 to €9,059
- Other debts -€10,697
down €10,697 (-36.5%), from €29,343 to €18,646
- Profit (loss) carried forward +€4,315
up €4,315 (+15.4%), from -€28,113 to -€23,797
- Trade debts -€2,060
down €2,060 (-34.4%), from €5,994 to €3,935
- Accrued charges and deferred income +€1,588
up €1,588 (+56.6%), from €2,803 to €4,390
- Gross operating margin +€20,999
up €20,999 (+117.0%), from €17,948 to €38,947
- Financial charges -€975
down €975 (-21.7%), from €4,490 to €3,515
- Other operating charges +€598
up €598 (+18.7%), from €3,204 to €3,802
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 | €100,102 | €77,141 | -€22,961 | -22.9% |
| Fixed assets | 21/28 | €85,335 | €62,087 | -€23,248 | -27.2% |
| Tangible fixed assets | 22/27 | €85,335 | €62,087 | -€23,248 | -27.2% |
| Plant, machinery and equipment | 23 | €885 | €1,218 | +€333 | +37.6% |
| Furniture and vehicles | 24 | €38,786 | €25,108 | -€13,678 | -35.3% |
| Other tangible fixed assets | 26 | €45,664 | €35,762 | -€9,903 | -21.7% |
| Current assets | 29/58 | €14,767 | €15,054 | +€287 | +1.9% |
| Stocks and contracts in progress | 3 | €11,615 | €11,276 | -€340 | -2.9% |
| Stocks | 30/36 | €11,615 | €11,276 | -€340 | -2.9% |
| Amounts receivable within one year | 40/41 | €909 | €1,059 | +€149 | +16.4% |
| Trade receivables | 40 | €0 | €422 | +€422 | |
| Other amounts receivable | 41 | €909 | €637 | -€273 | -30.0% |
| Cash at bank and in hand | 54/58 | €2,242 | €2,720 | +€478 | +21.3% |
| Total equity and liabilities | 10/49 | €100,102 | €77,141 | -€22,961 | -22.9% |
| Equity | 10/15 | €12,521 | €16,837 | +€4,315 | +34.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,034 | €22,034 | = | 0.0% |
| Distributable reserves | 133 | €22,034 | €22,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,113 | -€23,797 | +€4,315 | +15.4% |
| Amounts payable | 17/49 | €87,581 | €60,304 | -€27,276 | -31.1% |
| Amounts payable after more than one year | 17 | €26,563 | €9,059 | -€17,504 | -65.9% |
| Financial debts | 170/4 | €26,563 | €9,059 | -€17,504 | -65.9% |
| Amounts payable within one year | 42/48 | €58,215 | €46,855 | -€11,360 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €17,342 | €17,504 | +€162 | +0.9% |
| Financial debts | 43 | €1,306 | €1,412 | +€106 | +8.1% |
| Credit institutions | 430/8 | €1,306 | €1,412 | +€106 | +8.1% |
| Trade debts | 44 | €5,994 | €3,935 | -€2,060 | -34.4% |
| Suppliers | 440/4 | €5,994 | €3,935 | -€2,060 | -34.4% |
| Taxes, remuneration and social security | 45 | €4,229 | €5,358 | +€1,129 | +26.7% |
| Taxes | 450/3 | €4,229 | €5,358 | +€1,129 | +26.7% |
| Other amounts payable | 47/48 | €29,343 | €18,646 | -€10,697 | -36.5% |
| Accrued charges and deferred income | 492/3 | €2,803 | €4,390 | +€1,588 | +56.6% |
| Remuneration, social security and pensions | 62 | €406 | €501 | +€95 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,343 | €26,618 | +€276 | +1.0% |
| Other operating charges | 640/8 | €3,204 | €3,802 | +€598 | +18.7% |
| Gross operating margin | 9900 | €17,948 | €38,947 | +€20,999 | +117.0% |
| Operating profit (loss) | 9901 | -€12,004 | €8,025 | +€20,030 | |
| Financial income | 75/76B | €0 | €9 | +€9 | |
| Recurring financial income | 75 | €0 | €9 | +€9 | |
| Financial charges | 65/66B | €4,490 | €3,515 | -€975 | -21.7% |
| Recurring financial charges | 65 | €4,490 | €3,515 | -€975 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,494 | €4,519 | +€21,013 | |
| Income taxes | 67/77 | €213 | €203 | -€10 | -4.6% |
| Profit (loss) for the period | 9904 | -€16,708 | €4,315 | +€21,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,708 | €4,315 | +€21,023 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.