F.BARA: 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.
F.BARA
Largest movements
- Receivables within one year -€36,355
down €36,355 (-51.2%), from €71,041 to €34,686
of which Trade receivables: -€20,025
- Tangible fixed assets -€27,307
down €27,307 (-47.0%), from €58,063 to €30,757
of which Furniture and vehicles: -€20,606
- Cash -€12,717
down €12,717 (-15.9%), from €80,011 to €67,295
mainly Net result for the year (-€37,038) and Tax, wage and social debts (-€14,030)
- Profit (loss) carried forward -€37,038
down €37,038 (-44.9%), from €82,436 to €45,398
- Tax, wage and social debts -€14,030
down €14,030 (-78.8%), from €17,805 to €3,774
of which Taxes: -€14,030
- Trade debts -€13,978
no longer reported in 2025 (was €13,978)
- Current portion of long-term debt -€8,027
no longer reported in 2025 (was €8,027)
- Debts after one year -€4,186
no longer reported in 2025 (was €4,186)
- Gross operating margin -€267,058
down €267,058, from €247,135 to -€19,923
- Staff costs -€166,848
no longer reported in 2025 (was €166,848)
- Depreciation -€18,430
down €18,430 (-68.0%), from €27,115 to €8,686
- Taxes -€13,300
down €13,300 (-97.0%), from €13,717 to €417
- Financial charges -€5,285
down €5,285 (-85.0%), from €6,218 to €933
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 | €211,296 | €134,036 | -€77,260 | -36.6% |
| Fixed assets | 21/28 | €59,880 | €30,932 | -€28,949 | -48.3% |
| Intangible fixed assets | 21 | €1,642 | - | -€1,642 | |
| Tangible fixed assets | 22/27 | €58,063 | €30,757 | -€27,307 | -47.0% |
| Plant, machinery and equipment | 23 | €13,597 | €12,496 | -€1,100 | -8.1% |
| Furniture and vehicles | 24 | €32,385 | €11,779 | -€20,606 | -63.6% |
| Leasing and similar rights | 25 | €3,600 | - | -€3,600 | |
| Other tangible fixed assets | 26 | €8,481 | €6,481 | -€2,000 | -23.6% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €151,416 | €103,105 | -€48,311 | -31.9% |
| Amounts receivable within one year | 40/41 | €71,041 | €34,686 | -€36,355 | -51.2% |
| Trade receivables | 40 | €35,538 | €15,513 | -€20,025 | -56.3% |
| Other amounts receivable | 41 | €35,502 | €19,172 | -€16,330 | -46.0% |
| Cash at bank and in hand | 54/58 | €80,011 | €67,295 | -€12,717 | -15.9% |
| Deferred charges and accrued income | 490/1 | €364 | €1,124 | +€760 | +209% |
| Total equity and liabilities | 10/49 | €211,296 | €134,036 | -€77,260 | -36.6% |
| Equity | 10/15 | €163,989 | €126,951 | -€37,038 | -22.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €80,553 | €80,553 | = | 0.0% |
| Distributable reserves | 133 | €80,553 | €80,553 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,436 | €45,398 | -€37,038 | -44.9% |
| Amounts payable | 17/49 | €47,307 | €7,085 | -€40,222 | -85.0% |
| Amounts payable after more than one year | 17 | €4,186 | - | -€4,186 | |
| Financial debts | 170/4 | €4,186 | - | -€4,186 | |
| Amounts payable within one year | 42/48 | €40,771 | €4,735 | -€36,036 | -88.4% |
| Current portion of amounts payable after more than one year | 42 | €8,027 | - | -€8,027 | |
| Trade debts | 44 | €13,978 | - | -€13,978 | |
| Suppliers | 440/4 | €13,978 | - | -€13,978 | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,805 | €3,774 | -€14,030 | -78.8% |
| Taxes | 450/3 | €17,805 | €3,774 | -€14,030 | -78.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €961 | €961 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,350 | €2,350 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €166,848 | - | -€166,848 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,115 | €8,686 | -€18,430 | -68.0% |
| Other operating charges | 640/8 | €3,118 | €7,080 | +€3,962 | +127% |
| Gross operating margin | 9900 | €247,135 | -€19,923 | -€267,058 | |
| Operating profit (loss) | 9901 | €50,053 | -€35,689 | -€85,742 | |
| Financial income | 75/76B | €426 | - | -€426 | |
| Recurring financial income | 75 | €426 | - | -€426 | |
| Financial charges | 65/66B | €6,218 | €933 | -€5,285 | -85.0% |
| Recurring financial charges | 65 | €6,218 | €933 | -€5,285 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €44,261 | -€36,622 | -€80,883 | |
| Income taxes | 67/77 | €13,717 | €417 | -€13,300 | -97.0% |
| Profit (loss) for the period | 9904 | €30,544 | -€37,038 | -€67,583 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,544 | -€37,038 | -€67,583 |
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 15 October 2026 via checked.be.