ElBarakaShop: 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.
ElBarakaShop
Largest movements
- Stocks and contracts +€44,496
up €44,496 (+47.4%), from €93,853 to €138,349
- Cash -€5,657
down €5,657 (-57.6%), from €9,813 to €4,157
mainly Stocks and contracts (-€44,496) and Receivables within one year (-€1,068)
- Tangible fixed assets -€2,399
down €2,399 (-17.6%), from €13,652 to €11,253
of which Land and buildings: -€2,000
- Other debts +€10,521
up €10,521 (+9.9%), from €106,239 to €116,760
- Trade debts +€9,920
up €9,920 (+112%), from €8,889 to €18,809
- Profit (loss) carried forward +€7,873
up €7,873, from -€7,873 to €0
- Reserves +€6,036
up €6,036 (+34.7%), from €17,372 to €23,409
- Tax, wage and social debts +€2,435
up €2,435 (+18.8%), from €12,961 to €15,396
of which Taxes: +€2,879
- Taxes +€4,833
new in 2025: €4,833
- Staff costs -€760
down €760 (-38.9%), from €1,953 to €1,193
- Depreciation -€629
down €629 (-17.8%), from €3,531 to €2,902
- Financial charges +€340
up €340 (+11.0%), from €3,089 to €3,429
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 | €140,087 | €176,873 | +€36,786 | +26.3% |
| Fixed assets | 21/28 | €15,801 | €12,899 | -€2,902 | -18.4% |
| Intangible fixed assets | 21 | €2,149 | €1,647 | -€503 | -23.4% |
| Tangible fixed assets | 22/27 | €13,652 | €11,253 | -€2,399 | -17.6% |
| Land and buildings | 22 | €12,679 | €10,679 | -€2,000 | -15.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €972 | €573 | -€399 | -41.1% |
| Current assets | 29/58 | €124,286 | €163,974 | +€39,687 | +31.9% |
| Stocks and contracts in progress | 3 | €93,853 | €138,349 | +€44,496 | +47.4% |
| Stocks | 30/36 | €93,853 | €138,349 | +€44,496 | +47.4% |
| Amounts receivable within one year | 40/41 | €19,125 | €20,193 | +€1,068 | +5.6% |
| Trade receivables | 40 | €19,125 | €16,854 | -€2,270 | -11.9% |
| Other amounts receivable | 41 | €0 | €3,339 | +€3,339 | |
| Cash at bank and in hand | 54/58 | €9,813 | €4,157 | -€5,657 | -57.6% |
| Deferred charges and accrued income | 490/1 | €1,496 | €1,275 | -€221 | -14.8% |
| Total equity and liabilities | 10/49 | €140,087 | €176,873 | +€36,786 | +26.3% |
| Equity | 10/15 | €11,999 | €25,909 | +€13,909 | +116% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,372 | €23,409 | +€6,036 | +34.7% |
| Distributable reserves | 133 | €17,372 | €23,409 | +€6,036 | +34.7% |
| Profit (loss) carried forward | 14 | -€7,873 | €0 | +€7,873 | |
| Amounts payable | 17/49 | €128,088 | €150,964 | +€22,876 | +17.9% |
| Amounts payable within one year | 42/48 | €128,088 | €150,964 | +€22,876 | +17.9% |
| Trade debts | 44 | €8,889 | €18,809 | +€9,920 | +112% |
| Suppliers | 440/4 | €8,889 | €18,809 | +€9,920 | +112% |
| Taxes, remuneration and social security | 45 | €12,961 | €15,396 | +€2,435 | +18.8% |
| Taxes | 450/3 | €11,949 | €14,828 | +€2,879 | +24.1% |
| Remuneration and social security | 454/9 | €1,011 | €568 | -€444 | -43.9% |
| Other amounts payable | 47/48 | €106,239 | €116,760 | +€10,521 | +9.9% |
| Remuneration, social security and pensions | 62 | €1,953 | €1,193 | -€760 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,531 | €2,902 | -€629 | -17.8% |
| Other operating charges | 640/8 | €1,345 | €1,588 | +€243 | +18.1% |
| Gross operating margin | 9900 | €27,580 | €27,744 | +€164 | +0.6% |
| Operating profit (loss) | 9901 | €20,751 | €22,061 | +€1,310 | +6.3% |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €3,089 | €3,429 | +€340 | +11.0% |
| Recurring financial charges | 65 | €3,089 | €3,429 | +€340 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €17,662 | €18,742 | +€1,081 | +6.1% |
| Income taxes | 67/77 | - | €4,833 | +€4,833 | |
| Profit (loss) for the period | 9904 | €17,662 | €13,909 | -€3,752 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,662 | €13,909 | -€3,752 | -21.2% |
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 30 October 2026 via checked.be.