BARUS: 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.
BARUS
Largest movements
- Cash +€16,139
up €16,139 (+56.3%), from €28,673 to €44,812
mainly Net result for the year (+€21,533) and Tax, wage and social debts (+€8,786)
- Deferred charges and accrued income +€2,465
new in 2025: €2,465
- Receivables within one year +€2,377
up €2,377 (+36.8%), from €6,455 to €8,832
of which Trade receivables: +€1,517
- Tangible fixed assets +€1,867
up €1,867 (+187%), from €1,000 to €2,867
of which Plant, machinery and equipment: +€1,897
- Reserves +€20,700
up €20,700 (+116%), from €17,793 to €38,493
- Tax, wage and social debts +€8,786
up €8,786 (+101%), from €8,681 to €17,468
- Other debts -€6,368
down €6,368 (-88.4%), from €7,201 to €833
- Gross operating margin +€6,487
up €6,487 (+25.9%), from €25,060 to €31,547
- Taxes +€2,915
up €2,915 (+53.9%), from €5,410 to €8,324
- Depreciation +€445
up €445 (+98.8%), from €450 to €895
- Financial charges +€423
up €423 (+199%), from €213 to €636
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 | €36,128 | €58,977 | +€22,849 | +63.2% |
| Fixed assets | 21/28 | €1,000 | €2,867 | +€1,867 | +187% |
| Tangible fixed assets | 22/27 | €1,000 | €2,867 | +€1,867 | +187% |
| Plant, machinery and equipment | 23 | - | €1,897 | +€1,897 | |
| Furniture and vehicles | 24 | €1,000 | €970 | -€29 | -2.9% |
| Current assets | 29/58 | €35,128 | €56,110 | +€20,982 | +59.7% |
| Amounts receivable within one year | 40/41 | €6,455 | €8,832 | +€2,377 | +36.8% |
| Trade receivables | 40 | €6,455 | €7,972 | +€1,517 | +23.5% |
| Other amounts receivable | 41 | - | €860 | +€860 | |
| Cash at bank and in hand | 54/58 | €28,673 | €44,812 | +€16,139 | +56.3% |
| Deferred charges and accrued income | 490/1 | - | €2,465 | +€2,465 | |
| Total equity and liabilities | 10/49 | €36,128 | €58,977 | +€22,849 | +63.2% |
| Equity | 10/15 | €18,793 | €39,493 | +€20,700 | +110% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,793 | €38,493 | +€20,700 | +116% |
| Distributable reserves | 133 | €17,793 | €38,493 | +€20,700 | +116% |
| Amounts payable | 17/49 | €17,335 | €19,484 | +€2,149 | +12.4% |
| Amounts payable within one year | 42/48 | €17,123 | €19,271 | +€2,149 | +12.5% |
| Trade debts | 44 | €1,240 | €971 | -€269 | -21.7% |
| Suppliers | 440/4 | €1,240 | €971 | -€269 | -21.7% |
| Taxes, remuneration and social security | 45 | €8,681 | €17,468 | +€8,786 | +101% |
| Taxes | 450/3 | €8,681 | €17,468 | +€8,786 | +101% |
| Other amounts payable | 47/48 | €7,201 | €833 | -€6,368 | -88.4% |
| Accrued charges and deferred income | 492/3 | €213 | €213 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €895 | +€445 | +98.8% |
| Other operating charges | 640/8 | €361 | €158 | -€203 | -56.2% |
| Gross operating margin | 9900 | €25,060 | €31,547 | +€6,487 | +25.9% |
| Operating profit (loss) | 9901 | €24,248 | €30,494 | +€6,245 | +25.8% |
| Financial charges | 65/66B | €213 | €636 | +€423 | +199% |
| Recurring financial charges | 65 | €213 | €636 | +€423 | +199% |
| Profit (loss) for the period before taxes | 9903 | €24,035 | €29,858 | +€5,822 | +24.2% |
| Income taxes | 67/77 | €5,410 | €8,324 | +€2,915 | +53.9% |
| Profit (loss) for the period | 9904 | €18,626 | €21,533 | +€2,907 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,626 | €21,533 | +€2,907 | +15.6% |
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 13 October 2026 via checked.be.