BARANER: 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.
BARANER
Largest movements
- Receivables within one year +€45,671
up €45,671 (+1524.2%), from €2,996 to €48,667
of which Trade receivables: +€44,655
- Cash -€12,219
down €12,219 (-34.5%), from €35,371 to €23,152
mainly Receivables within one year (-€45,671) and Trade debts (-€15,513)
- Tangible fixed assets -€2,333
down €2,333 (-60.0%), from €3,887 to €1,554
- Stocks and contracts -€2,200
down €2,200 (-12.0%), from €18,400 to €16,200
- Intangible fixed assets -€2,100
down €2,100 (-92.5%), from €2,271 to €171
- Other debts +€27,157
up €27,157 (+55.2%), from €49,229 to €76,386
- Advances received +€19,898
new in 2023: €19,898
- Trade debts -€15,513
no longer reported in 2023 (was €15,513)
- Profit (loss) carried forward -€4,723
down €4,723 (-25.9%), from -€18,218 to -€22,941
- Gross operating margin +€15,533
up €15,533 (+99.8%), from -€15,561 to -€28
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,976 | €93,794 | +€26,818 | +40.0% |
| Fixed assets | 21/28 | €10,208 | €5,775 | -€4,433 | -43.4% |
| Intangible fixed assets | 21 | €2,271 | €171 | -€2,100 | -92.5% |
| Tangible fixed assets | 22/27 | €3,887 | €1,554 | -€2,333 | -60.0% |
| Furniture and vehicles | 24 | €3,887 | €1,554 | -€2,333 | -60.0% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €56,767 | €88,019 | +€31,252 | +55.1% |
| Stocks and contracts in progress | 3 | €18,400 | €16,200 | -€2,200 | -12.0% |
| Stocks | 30/36 | €18,400 | €16,200 | -€2,200 | -12.0% |
| Amounts receivable within one year | 40/41 | €2,996 | €48,667 | +€45,671 | +1524.2% |
| Trade receivables | 40 | - | €44,655 | +€44,655 | |
| Other amounts receivable | 41 | €2,996 | €4,012 | +€1,016 | +33.9% |
| Cash at bank and in hand | 54/58 | €35,371 | €23,152 | -€12,219 | -34.5% |
| Total equity and liabilities | 10/49 | €66,976 | €93,794 | +€26,818 | +40.0% |
| Equity | 10/15 | €2,233 | -€2,490 | -€4,723 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€18,218 | -€22,941 | -€4,723 | -25.9% |
| Amounts payable | 17/49 | €64,742 | €96,284 | +€31,542 | +48.7% |
| Amounts payable within one year | 42/48 | €64,742 | €96,284 | +€31,542 | +48.7% |
| Trade debts | 44 | €15,513 | - | -€15,513 | |
| Suppliers | 440/4 | €15,513 | - | -€15,513 | |
| Advances received on contracts in progress | 46 | - | €19,898 | +€19,898 | |
| Other amounts payable | 47/48 | €49,229 | €76,386 | +€27,157 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,433 | €4,433 | -€0 | 0.0% |
| Other operating charges | 640/8 | €149 | €149 | +€0 | +0.2% |
| Gross operating margin | 9900 | -€15,561 | -€28 | +€15,533 | +99.8% |
| Operating profit (loss) | 9901 | -€20,142 | -€4,610 | +€15,532 | +77.1% |
| Financial charges | 65/66B | €128 | €114 | -€14 | -10.6% |
| Recurring financial charges | 65 | €128 | €114 | -€14 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,270 | -€4,724 | +€15,546 | +76.7% |
| Profit (loss) for the period | 9904 | -€20,270 | -€4,724 | +€15,546 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,270 | -€4,724 | +€15,546 | +76.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.