BAR PARTOUT: 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.
BAR PARTOUT
Largest movements
- Receivables within one year +€41,416
up €41,416 (+67.1%), from €61,696 to €103,112
of which Other amounts receivable: +€40,294
- Stocks and contracts +€19,490
new in 2024: €19,490
- Cash +€12,305
up €12,305 (+8814.8%), from €140 to €12,445
mainly Net result for the year (+€36,854) and Other debts (+€18,078)
- Tangible fixed assets +€5,187
up €5,187 (+970.4%), from €534 to €5,721
of which Plant, machinery and equipment: +€3,878
- Deferred charges and accrued income +€3,304
up €3,304 (+41200.6%), from €8 to €3,312
- Reserves +€27,000
up €27,000 (+2700.0%), from €1,000 to €28,000
- Other debts +€18,078
up €18,078 (+958.0%), from €1,887 to €19,965
- Trade debts +€14,621
up €14,621 (+25.6%), from €57,005 to €71,625
- Advances received +€12,500
new in 2024: €12,500
- Tax, wage and social debts +€9,650
up €9,650 (+944.6%), from €1,022 to €10,671
- Gross operating margin +€57,729
up €57,729 (+2354.5%), from €2,452 to €60,181
- Taxes +€9,572
up €9,572 (+1741.7%), from €550 to €10,122
- Write-downs +€9,146
new in 2024: €9,146
- Financial charges +€1,934
up €1,934 (+5027.4%), from €38 to €1,972
- Other operating charges +€1,131
up €1,131 (+294.1%), from €384 to €1,515
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,378 | €144,081 | +€81,702 | +131.0% |
| Fixed assets | 21/28 | €534 | €5,721 | +€5,187 | +970.4% |
| Tangible fixed assets | 22/27 | €534 | €5,721 | +€5,187 | +970.4% |
| Plant, machinery and equipment | 23 | €534 | €4,412 | +€3,878 | +725.5% |
| Furniture and vehicles | 24 | - | €1,309 | +€1,309 | |
| Current assets | 29/58 | €61,844 | €138,360 | +€76,516 | +123.7% |
| Stocks and contracts in progress | 3 | - | €19,490 | +€19,490 | |
| Contracts in progress | 37 | - | €19,490 | +€19,490 | |
| Amounts receivable within one year | 40/41 | €61,696 | €103,112 | +€41,416 | +67.1% |
| Trade receivables | 40 | €59,927 | €61,048 | +€1,122 | +1.9% |
| Other amounts receivable | 41 | €1,770 | €42,064 | +€40,294 | +2276.9% |
| Cash at bank and in hand | 54/58 | €140 | €12,445 | +€12,305 | +8814.8% |
| Deferred charges and accrued income | 490/1 | €8 | €3,312 | +€3,304 | +41200.6% |
| Total equity and liabilities | 10/49 | €62,378 | €144,081 | +€81,702 | +131.0% |
| Equity | 10/15 | €2,465 | €29,319 | +€26,854 | +1089.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €28,000 | +€27,000 | +2700.0% |
| Distributable reserves | 133 | €1,000 | €28,000 | +€27,000 | +2700.0% |
| Profit (loss) carried forward | 14 | €465 | €319 | -€146 | -31.3% |
| Amounts payable | 17/49 | €59,913 | €114,761 | +€54,848 | +91.5% |
| Amounts payable within one year | 42/48 | €59,913 | €114,761 | +€54,848 | +91.5% |
| Trade debts | 44 | €57,005 | €71,625 | +€14,621 | +25.6% |
| Suppliers | 440/4 | €57,005 | €71,625 | +€14,621 | +25.6% |
| Advances received on contracts in progress | 46 | - | €12,500 | +€12,500 | |
| Taxes, remuneration and social security | 45 | €1,022 | €10,671 | +€9,650 | +944.6% |
| Taxes | 450/3 | €1,022 | €10,671 | +€9,650 | +944.6% |
| Other amounts payable | 47/48 | €1,887 | €19,965 | +€18,078 | +958.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €956 | +€922 | +2696.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,146 | +€9,146 | |
| Other operating charges | 640/8 | €384 | €1,515 | +€1,131 | +294.1% |
| Gross operating margin | 9900 | €2,452 | €60,181 | +€57,729 | +2354.5% |
| Operating profit (loss) | 9901 | €2,033 | €48,564 | +€46,531 | +2288.5% |
| Financial income | 75/76B | €20 | €384 | +€364 | +1804.4% |
| Recurring financial income | 75 | €20 | €384 | +€364 | +1804.4% |
| Financial charges | 65/66B | €38 | €1,972 | +€1,934 | +5027.4% |
| Recurring financial charges | 65 | €38 | €1,972 | +€1,934 | +5027.4% |
| Profit (loss) for the period before taxes | 9903 | €2,015 | €46,976 | +€44,961 | +2231.4% |
| Income taxes | 67/77 | €550 | €10,122 | +€9,572 | +1741.7% |
| Profit (loss) for the period | 9904 | €1,465 | €36,854 | +€35,389 | +2415.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,465 | €36,854 | +€35,389 | +2415.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.