BAHAR: what changed
Two fiscal 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.
BAHAR
Largest movements
- Receivables within one year +€14,040
up €14,040 (+830.6%), from €1,690 to €15,731
of which Trade receivables: +€15,042
- Tangible fixed assets -€13,069
down €13,069 (-98.1%), from €13,327 to €258
of which Furniture and vehicles: -€12,802
- Cash -€12,860
down €12,860 (-71.6%), from €17,949 to €5,089
mainly Receivables within one year (-€14,040) and Debts after one year (-€6,178)
- Debts after one year -€6,178
no longer reported in 2022 (was €6,178)
- Profit (loss) carried forward -€5,266
down €5,266 (-31.7%), from €16,598 to €11,332
- Accrued charges and deferred income -€1,509
no longer reported in 2022 (was €1,509)
- Tax, wage and social debts +€773
up €773 (+76.8%), from €1,007 to €1,780
- Staff costs +€16,975
up €16,975 (+220.1%), from €7,711 to €24,685
- Gross operating margin +€16,209
up €16,209 (+98.0%), from €16,547 to €32,756
- Depreciation -€3,950
down €3,950 (-93.7%), from €4,217 to €267
- Taxes -€1,300
no longer reported in 2022 (was €1,300)
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,566 | €26,678 | -€11,888 | -30.8% |
| Fixed assets | 21/28 | €13,327 | €258 | -€13,069 | -98.1% |
| Tangible fixed assets | 22/27 | €13,327 | €258 | -€13,069 | -98.1% |
| Plant, machinery and equipment | 23 | €525 | €258 | -€267 | -50.9% |
| Furniture and vehicles | 24 | €12,802 | - | -€12,802 | |
| Current assets | 29/58 | €25,239 | €26,420 | +€1,180 | +4.7% |
| Stocks and contracts in progress | 3 | €5,600 | €5,600 | = | 0.0% |
| Stocks | 30/36 | €5,600 | €5,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,690 | €15,731 | +€14,040 | +830.6% |
| Trade receivables | 40 | - | €15,042 | +€15,042 | |
| Other amounts receivable | 41 | €1,690 | €689 | -€1,002 | -59.3% |
| Cash at bank and in hand | 54/58 | €17,949 | €5,089 | -€12,860 | -71.6% |
| Total equity and liabilities | 10/49 | €38,566 | €26,678 | -€11,888 | -30.8% |
| Equity | 10/15 | €23,016 | €17,749 | -€5,266 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €218 | €218 | = | 0.0% |
| Non-distributable reserves | 130/1 | €218 | €218 | = | 0.0% |
| Reserves not available under the articles | 1311 | €218 | €218 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,598 | €11,332 | -€5,266 | -31.7% |
| Amounts payable | 17/49 | €15,551 | €8,928 | -€6,622 | -42.6% |
| Amounts payable after more than one year | 17 | €6,178 | - | -€6,178 | |
| Financial debts | 170/4 | €6,178 | - | -€6,178 | |
| Amounts payable within one year | 42/48 | €7,863 | €8,928 | +€1,065 | +13.5% |
| Trade debts | 44 | €4,264 | €4,320 | +€56 | +1.3% |
| Suppliers | 440/4 | €4,264 | €4,320 | +€56 | +1.3% |
| Taxes, remuneration and social security | 45 | €1,007 | €1,780 | +€773 | +76.8% |
| Remuneration and social security | 454/9 | €1,007 | €1,780 | +€773 | +76.8% |
| Other amounts payable | 47/48 | €2,592 | €2,828 | +€236 | +9.1% |
| Accrued charges and deferred income | 492/3 | €1,509 | - | -€1,509 | |
| Remuneration, social security and pensions | 62 | €7,711 | €24,685 | +€16,975 | +220.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,217 | €267 | -€3,950 | -93.7% |
| Non-recurring operating charges | 66A | - | €12,802 | +€12,802 | |
| Gross operating margin | 9900 | €16,547 | €32,756 | +€16,209 | +98.0% |
| Operating profit (loss) | 9901 | €4,620 | -€4,998 | -€9,618 | |
| Financial charges | 65/66B | €320 | €268 | -€52 | -16.2% |
| Recurring financial charges | 65 | €320 | €268 | -€52 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €4,300 | -€5,266 | -€9,566 | |
| Income taxes | 67/77 | €1,300 | - | -€1,300 | |
| Profit (loss) for the period | 9904 | €3,000 | -€5,266 | -€8,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,000 | -€5,266 | -€8,266 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.