BARELDONCK: 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.
BARELDONCK
Largest movements
- Receivables within one year +€3,042
new in 2023: €3,042
- Tangible fixed assets -€2,000
down €2,000 (-74.0%), from €2,702 to €702
- Cash +€301
up €301 (+64.8%), from €464 to €765
- Profit (loss) carried forward -€3,369
down €3,369 (-2.9%), from -€114,958 to -€118,327
- Other debts +€2,976
up €2,976 (+3.0%), from €98,114 to €101,091
- Advances received +€1,500
new in 2023: €1,500
- Tax, wage and social debts +€173
new in 2023: €173
- Trade debts +€63
up €63 (+4.4%), from €1,418 to €1,481
- Other operating charges -€2,337
no longer reported in 2023 (was €2,337)
- Gross operating margin +€2,150
up €2,150, from -€162 to €1,989
- Depreciation +€702
up €702 (+235.4%), from €298 to €1,000
- Financial charges -€193
no longer reported in 2023 (was €193)
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,166 | €4,509 | +€1,343 | +42.4% |
| Fixed assets | 21/28 | €2,702 | €702 | -€2,000 | -74.0% |
| Tangible fixed assets | 22/27 | €2,702 | €702 | -€2,000 | -74.0% |
| Furniture and vehicles | 24 | €2,702 | €702 | -€2,000 | -74.0% |
| Current assets | 29/58 | €464 | €3,807 | +€3,343 | +719.8% |
| Amounts receivable within one year | 40/41 | - | €3,042 | +€3,042 | |
| Trade receivables | 40 | - | €3,042 | +€3,042 | |
| Cash at bank and in hand | 54/58 | €464 | €765 | +€301 | +64.8% |
| Total equity and liabilities | 10/49 | €3,166 | €4,509 | +€1,343 | +42.4% |
| Equity | 10/15 | -€96,366 | -€99,735 | -€3,369 | -3.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,958 | -€118,327 | -€3,369 | -2.9% |
| Amounts payable | 17/49 | €99,532 | €104,244 | +€4,712 | +4.7% |
| Amounts payable within one year | 42/48 | €99,532 | €104,244 | +€4,712 | +4.7% |
| Trade debts | 44 | €1,418 | €1,481 | +€63 | +4.4% |
| Suppliers | 440/4 | €1,418 | €1,481 | +€63 | +4.4% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | - | €173 | +€173 | |
| Taxes | 450/3 | - | €173 | +€173 | |
| Other amounts payable | 47/48 | €98,114 | €101,091 | +€2,976 | +3.0% |
| Non-recurring operating income | 76A | €1,370 | - | -€1,370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298 | €1,000 | +€702 | +235.4% |
| Other operating charges | 640/8 | €2,337 | - | -€2,337 | |
| Gross operating margin | 9900 | -€162 | €1,989 | +€2,150 | |
| Operating profit (loss) | 9901 | -€2,797 | €989 | +€3,785 | |
| Financial charges | 65/66B | €193 | - | -€193 | |
| Recurring financial charges | 65 | €193 | - | -€193 | |
| Profit (loss) for the period before taxes | 9903 | -€2,989 | €989 | +€3,978 | |
| Profit (loss) for the period | 9904 | -€2,989 | €989 | +€3,978 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,989 | €989 | +€3,978 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.