BarBoer: 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.
BarBoer
Largest movements
- Receivables within one year -€28,471
down €28,471 (-54.3%), from €52,452 to €23,981
of which Trade receivables: -€37,814
- Cash -€22,632
down €22,632 (-53.8%), from €42,028 to €19,396
mainly Trade debts (-€21,129) and Investment in fixed assets (net) (-€14,039)
- Tangible fixed assets +€11,437
up €11,437 (+114%), from €10,033 to €21,470
of which Land and buildings: +€11,381
- Trade debts -€21,129
down €21,129 (-67.3%), from €31,407 to €10,278
- Tax, wage and social debts -€13,754
down €13,754 (-90.7%), from €15,162 to €1,408
of which Taxes: -€9,086
- Current portion of long-term debt -€11,400
down €11,400 (-51.4%), from €22,200 to €10,800
- Profit (loss) carried forward +€7,847
up €7,847 (+27.2%), from €28,839 to €36,686
- Gross operating margin -€25,383
down €25,383 (-37.3%), from €68,025 to €42,642
- Staff costs -€10,222
down €10,222 (-29.9%), from €34,225 to €24,003
- Other operating charges +€3,421
up €3,421 (+1,363%), from €251 to €3,672
- Depreciation +€2,226
up €2,226 (+592%), from €376 to €2,602
- Financial charges +€1,166
up €1,166 (+172%), from €680 to €1,846
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.
Derived cash bridge
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 | €113,463 | €75,069 | -€38,395 | -33.8% |
| Fixed assets | 21/28 | €15,633 | €27,070 | +€11,437 | +73.2% |
| Tangible fixed assets | 22/27 | €10,033 | €21,470 | +€11,437 | +114% |
| Land and buildings | 22 | €7,504 | €18,885 | +€11,381 | +152% |
| Furniture and vehicles | 24 | €2,529 | €2,585 | +€57 | +2.2% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €97,830 | €47,998 | -€49,832 | -50.9% |
| Stocks and contracts in progress | 3 | €3,350 | €4,471 | +€1,121 | +33.4% |
| Stocks | 30/36 | €3,350 | €4,471 | +€1,121 | +33.4% |
| Amounts receivable within one year | 40/41 | €52,452 | €23,981 | -€28,471 | -54.3% |
| Trade receivables | 40 | €45,314 | €7,500 | -€37,814 | -83.4% |
| Other amounts receivable | 41 | €7,138 | €16,481 | +€9,343 | +131% |
| Cash at bank and in hand | 54/58 | €42,028 | €19,396 | -€22,632 | -53.8% |
| Deferred charges and accrued income | 490/1 | - | €151 | +€151 | |
| Total equity and liabilities | 10/49 | €113,463 | €75,069 | -€38,395 | -33.8% |
| Equity | 10/15 | €36,339 | €44,186 | +€7,847 | +21.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,839 | €36,686 | +€7,847 | +27.2% |
| Amounts payable | 17/49 | €77,124 | €30,883 | -€46,241 | -60.0% |
| Amounts payable within one year | 42/48 | €77,124 | €30,883 | -€46,241 | -60.0% |
| Current portion of amounts payable after more than one year | 42 | €22,200 | €10,800 | -€11,400 | -51.4% |
| Financial debts | 43 | €8,333 | €8,362 | +€29 | +0.3% |
| Credit institutions | 430/8 | €8,333 | €8,362 | +€29 | +0.3% |
| Trade debts | 44 | €31,407 | €10,278 | -€21,129 | -67.3% |
| Suppliers | 440/4 | €31,407 | €10,278 | -€21,129 | -67.3% |
| Taxes, remuneration and social security | 45 | €15,162 | €1,408 | -€13,754 | -90.7% |
| Taxes | 450/3 | €9,086 | - | -€9,086 | |
| Remuneration and social security | 454/9 | €6,076 | €1,408 | -€4,668 | -76.8% |
| Other amounts payable | 47/48 | €22 | €34 | +€12 | +54.2% |
| Remuneration, social security and pensions | 62 | €34,225 | €24,003 | -€10,222 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €2,602 | +€2,226 | +592% |
| Other operating charges | 640/8 | €251 | €3,672 | +€3,421 | +1,363% |
| Gross operating margin | 9900 | €68,025 | €42,642 | -€25,383 | -37.3% |
| Operating profit (loss) | 9901 | €33,173 | €12,364 | -€20,809 | -62.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €680 | €1,846 | +€1,166 | +172% |
| Recurring financial charges | 65 | €680 | €1,846 | +€1,166 | +172% |
| Profit (loss) for the period before taxes | 9903 | €32,493 | €10,518 | -€21,975 | -67.6% |
| Income taxes | 67/77 | €3,655 | €2,672 | -€983 | -26.9% |
| Profit (loss) for the period | 9904 | €28,839 | €7,847 | -€20,992 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,839 | €7,847 | -€20,992 | -72.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.