NAIT BARKA: 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.
NAIT BARKA
Largest movements
- Cash +€179,118
up €179,118 (+155%), from €115,229 to €294,346
mainly Receivables within one year (+€140,897) and Investment in fixed assets (net) (+€73,452)
- Receivables within one year -€140,897
down €140,897 (-89.9%), from €156,757 to €15,860
of which Other amounts receivable: -€102,313
- Financial fixed assets -€60,000
down €60,000 (-99.8%), from €60,135 to €135
- Tangible fixed assets -€21,701
down €21,701 (-57.3%), from €37,893 to €16,192
of which Plant, machinery and equipment: -€12,840
- Deferred charges and accrued income -€10,860
down €10,860 (-93.6%), from €11,609 to €749
- Current portion of long-term debt -€22,403
down €22,403 (-90.7%), from €24,706 to €2,303
- Profit (loss) carried forward -€18,747
down €18,747 (-5.8%), from €322,704 to €303,957
- Trade debts -€8,038
down €8,038 (-83.4%), from €9,634 to €1,596
- Gross operating margin -€69,019
down €69,019 (-86.9%), from €79,414 to €10,395
- Taxes -€16,298
no longer reported in 2025 (was €16,298)
- Depreciation -€7,623
down €7,623 (-48.0%), from €15,873 to €8,249
- Financial income -€4,714
down €4,714 (-98.1%), from €4,807 to €93
- Financial charges +€4,588
up €4,588 (+175%), from €2,623 to €7,210
of which Non-recurring financial charges: +€4,000
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 | €381,622 | €335,422 | -€46,201 | -12.1% |
| Fixed assets | 21/28 | €98,028 | €16,327 | -€81,701 | -83.3% |
| Tangible fixed assets | 22/27 | €37,893 | €16,192 | -€21,701 | -57.3% |
| Plant, machinery and equipment | 23 | €19,539 | €6,699 | -€12,840 | -65.7% |
| Furniture and vehicles | 24 | €18,354 | €9,492 | -€8,862 | -48.3% |
| Financial fixed assets | 28 | €60,135 | €135 | -€60,000 | -99.8% |
| Current assets | 29/58 | €283,594 | €319,095 | +€35,501 | +12.5% |
| Stocks and contracts in progress | 3 | - | €8,140 | +€8,140 | |
| Stocks | 30/36 | - | €8,140 | +€8,140 | |
| Amounts receivable within one year | 40/41 | €156,757 | €15,860 | -€140,897 | -89.9% |
| Trade receivables | 40 | €50,684 | €12,100 | -€38,584 | -76.1% |
| Other amounts receivable | 41 | €106,073 | €3,760 | -€102,313 | -96.5% |
| Cash at bank and in hand | 54/58 | €115,229 | €294,346 | +€179,118 | +155% |
| Deferred charges and accrued income | 490/1 | €11,609 | €749 | -€10,860 | -93.6% |
| Total equity and liabilities | 10/49 | €381,622 | €335,422 | -€46,201 | -12.1% |
| Equity | 10/15 | €343,164 | €324,417 | -€18,747 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,704 | €303,957 | -€18,747 | -5.8% |
| Amounts payable | 17/49 | €38,458 | €11,004 | -€27,454 | -71.4% |
| Amounts payable after more than one year | 17 | €2,303 | - | -€2,303 | |
| Financial debts | 170/4 | €2,303 | - | -€2,303 | |
| Amounts payable within one year | 42/48 | €36,155 | €11,004 | -€25,151 | -69.6% |
| Current portion of amounts payable after more than one year | 42 | €24,706 | €2,303 | -€22,403 | -90.7% |
| Trade debts | 44 | €9,634 | €1,596 | -€8,038 | -83.4% |
| Suppliers | 440/4 | €9,634 | €1,596 | -€8,038 | -83.4% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €1,815 | €5,606 | +€3,791 | +209% |
| Non-recurring operating income | 76A | €2,226 | - | -€2,226 | |
| Remuneration, social security and pensions | 62 | €469 | €1,500 | +€1,031 | +220% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,873 | €8,249 | -€7,623 | -48.0% |
| Other operating charges | 640/8 | €11,014 | €12,275 | +€1,261 | +11.4% |
| Non-recurring operating charges | 66A | €5,297 | - | -€5,297 | |
| Gross operating margin | 9900 | €79,414 | €10,395 | -€69,019 | -86.9% |
| Operating profit (loss) | 9901 | €46,761 | -€11,629 | -€58,390 | |
| Financial income | 75/76B | €4,807 | €93 | -€4,714 | -98.1% |
| Recurring financial income | 75 | €4,807 | €93 | -€4,714 | -98.1% |
| Financial charges | 65/66B | €2,623 | €7,210 | +€4,588 | +175% |
| Recurring financial charges | 65 | €2,623 | €3,210 | +€588 | +22.4% |
| Non-recurring financial charges | 66B | - | €4,000 | +€4,000 | |
| Profit (loss) for the period before taxes | 9903 | €48,945 | -€18,747 | -€67,692 | |
| Income taxes | 67/77 | €16,298 | - | -€16,298 | |
| Profit (loss) for the period | 9904 | €32,647 | -€18,747 | -€51,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,647 | -€18,747 | -€51,394 |
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 20 October 2026 via checked.be.