BARRASKI: 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.
BARRASKI
Largest movements
- Receivables within one year +€4,027
up €4,027 (+68.1%), from €5,916 to €9,943
of which Trade receivables: +€4,254
- Cash -€2,390
down €2,390 (-65.4%), from €3,653 to €1,263
mainly Receivables within one year (-€4,027) and Tax, wage and social debts (-€2,858)
- Tangible fixed assets -€968
no longer reported in 2025 (was €968)
- Stocks and contracts -€858
no longer reported in 2025 (was €858)
- Formation expenses -€503
no longer reported in 2025 (was €503)
- Tax, wage and social debts -€2,858
down €2,858 (-99.2%), from €2,880 to €22
- Trade debts +€1,208
up €1,208 (+45.2%), from €2,674 to €3,882
- Profit (loss) carried forward +€695
up €695 (+28.6%), from €2,427 to €3,122
- Gross operating margin +€10,636
up €10,636, from -€7,464 to €3,171
- Other operating charges -€1,472
down €1,472 (-43.7%), from €3,367 to €1,896
- Depreciation -€478
down €478 (-48.7%), from €981 to €503
- Financial charges -€176
down €176 (-69.3%), from €254 to €78
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 | €12,138 | €11,206 | -€932 | -7.7% |
| Formation expenses | 20 | €503 | - | -€503 | |
| Fixed assets | 21/28 | €968 | - | -€968 | |
| Tangible fixed assets | 22/27 | €968 | - | -€968 | |
| Furniture and vehicles | 24 | €968 | - | -€968 | |
| Current assets | 29/58 | €10,668 | €11,206 | +€538 | +5.0% |
| Stocks and contracts in progress | 3 | €858 | - | -€858 | |
| Stocks | 30/36 | €858 | - | -€858 | |
| Amounts receivable within one year | 40/41 | €5,916 | €9,943 | +€4,027 | +68.1% |
| Trade receivables | 40 | €5,639 | €9,893 | +€4,254 | +75.4% |
| Other amounts receivable | 41 | €277 | €50 | -€227 | -81.8% |
| Cash at bank and in hand | 54/58 | €3,653 | €1,263 | -€2,390 | -65.4% |
| Deferred charges and accrued income | 490/1 | €241 | - | -€241 | |
| Total equity and liabilities | 10/49 | €12,138 | €11,206 | -€932 | -7.7% |
| Equity | 10/15 | €6,427 | €7,122 | +€695 | +10.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,427 | €3,122 | +€695 | +28.6% |
| Amounts payable | 17/49 | €5,711 | €4,084 | -€1,627 | -28.5% |
| Amounts payable within one year | 42/48 | €5,711 | €4,084 | -€1,627 | -28.5% |
| Trade debts | 44 | €2,674 | €3,882 | +€1,208 | +45.2% |
| Suppliers | 440/4 | €2,674 | €3,882 | +€1,208 | +45.2% |
| Taxes, remuneration and social security | 45 | €2,880 | €22 | -€2,858 | -99.2% |
| Taxes | 450/3 | €2,880 | €22 | -€2,858 | -99.2% |
| Other amounts payable | 47/48 | €158 | €180 | +€23 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €981 | €503 | -€478 | -48.7% |
| Other operating charges | 640/8 | €3,367 | €1,896 | -€1,472 | -43.7% |
| Gross operating margin | 9900 | -€7,464 | €3,171 | +€10,636 | |
| Operating profit (loss) | 9901 | -€11,812 | €773 | +€12,586 | |
| Financial charges | 65/66B | €254 | €78 | -€176 | -69.3% |
| Recurring financial charges | 65 | €254 | €78 | -€176 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,066 | €695 | +€12,762 | |
| Profit (loss) for the period | 9904 | -€12,066 | €695 | +€12,762 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,066 | €695 | +€12,762 |
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 23 October 2026 via checked.be.