BARBQ: 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.
BARBQ
Largest movements
- Cash -€11,039
down €11,039 (-19.0%), from €58,065 to €47,026
mainly Net result for the year (-€9,477) and Debts after one year (-€7,509)
- Tangible fixed assets -€5,648
down €5,648 (-42.4%), from €13,312 to €7,664
of which Leasing and similar rights: -€4,801
- Receivables within one year +€2,800
up €2,800 (+11.4%), from €24,612 to €27,412
of which Other amounts receivable: +€18,964
- Profit (loss) carried forward -€9,477
down €9,477 (-92.2%), from -€10,278 to -€19,756
- Debts after one year -€7,509
down €7,509 (-61.7%), from €12,180 to €4,670
- Tax, wage and social debts +€5,996
up €5,996 (+41.6%), from €14,400 to €20,396
of which Taxes: +€3,449
- Current portion of long-term debt -€4,935
down €4,935 (-39.7%), from €12,444 to €7,509
- Trade debts +€4,558
up €4,558 (+12.0%), from €37,983 to €42,541
- Staff costs +€29,506
up €29,506 (+38.1%), from €77,425 to €106,931
- Gross operating margin +€12,719
up €12,719 (+12.4%), from €102,646 to €115,366
- Depreciation -€2,482
down €2,482 (-26.3%), from €9,430 to €6,948
- Financial charges +€2,067
up €2,067 (+27.8%), from €7,430 to €9,497
- Financial income +€1,437
up €1,437 (+7,445%), from €19 to €1,456
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.
Derived cash bridge
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 | €143,972 | €131,500 | -€12,472 | -8.7% |
| Fixed assets | 21/28 | €19,312 | €13,664 | -€5,648 | -29.2% |
| Tangible fixed assets | 22/27 | €13,312 | €7,664 | -€5,648 | -42.4% |
| Plant, machinery and equipment | 23 | €7,979 | €7,524 | -€456 | -5.7% |
| Furniture and vehicles | 24 | €532 | €140 | -€391 | -73.6% |
| Leasing and similar rights | 25 | €4,801 | - | -€4,801 | |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €124,660 | €117,836 | -€6,824 | -5.5% |
| Amounts receivable after more than one year | 29 | €28,500 | €28,500 | = | 0.0% |
| Other amounts receivable | 291 | €28,500 | €28,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €11,201 | €12,406 | +€1,205 | +10.8% |
| Stocks | 30/36 | €11,201 | €12,406 | +€1,205 | +10.8% |
| Amounts receivable within one year | 40/41 | €24,612 | €27,412 | +€2,800 | +11.4% |
| Trade receivables | 40 | €18,330 | €2,166 | -€16,164 | -88.2% |
| Other amounts receivable | 41 | €6,282 | €25,245 | +€18,964 | +302% |
| Cash at bank and in hand | 54/58 | €58,065 | €47,026 | -€11,039 | -19.0% |
| Deferred charges and accrued income | 490/1 | €2,283 | €2,493 | +€210 | +9.2% |
| Total equity and liabilities | 10/49 | €143,972 | €131,500 | -€12,472 | -8.7% |
| Equity | 10/15 | €15,982 | €6,504 | -€9,477 | -59.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,278 | -€19,756 | -€9,477 | -92.2% |
| Amounts payable | 17/49 | €127,991 | €124,996 | -€2,995 | -2.3% |
| Amounts payable after more than one year | 17 | €12,180 | €4,670 | -€7,509 | -61.7% |
| Financial debts | 170/4 | €12,180 | €4,670 | -€7,509 | -61.7% |
| Amounts payable within one year | 42/48 | €115,811 | €120,326 | +€4,515 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €12,444 | €7,509 | -€4,935 | -39.7% |
| Financial debts | 43 | €8,542 | €4,474 | -€4,068 | -47.6% |
| Credit institutions | 430/8 | €8,542 | €4,474 | -€4,068 | -47.6% |
| Trade debts | 44 | €37,983 | €42,541 | +€4,558 | +12.0% |
| Suppliers | 440/4 | €37,983 | €42,541 | +€4,558 | +12.0% |
| Taxes, remuneration and social security | 45 | €14,400 | €20,396 | +€5,996 | +41.6% |
| Taxes | 450/3 | €6,073 | €9,522 | +€3,449 | +56.8% |
| Remuneration and social security | 454/9 | €8,327 | €10,874 | +€2,547 | +30.6% |
| Other amounts payable | 47/48 | €42,442 | €45,405 | +€2,963 | +7.0% |
| Remuneration, social security and pensions | 62 | €77,425 | €106,931 | +€29,506 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,430 | €6,948 | -€2,482 | -26.3% |
| Other operating charges | 640/8 | €2,451 | €2,921 | +€470 | +19.2% |
| Gross operating margin | 9900 | €102,646 | €115,366 | +€12,719 | +12.4% |
| Operating profit (loss) | 9901 | €13,340 | -€1,434 | -€14,774 | |
| Financial income | 75/76B | €19 | €1,456 | +€1,437 | +7,445% |
| Recurring financial income | 75 | €19 | €1,456 | +€1,437 | +7,445% |
| Financial charges | 65/66B | €7,430 | €9,497 | +€2,067 | +27.8% |
| Recurring financial charges | 65 | €7,430 | €9,497 | +€2,067 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €5,929 | -€9,475 | -€15,404 | |
| Income taxes | 67/77 | €103 | €2 | -€101 | -97.8% |
| Profit (loss) for the period | 9904 | €5,826 | -€9,477 | -€15,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,826 | -€9,477 | -€15,303 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.