Barguna: 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.
Barguna
Largest movements
- Receivables within one year +€59,091
up €59,091 (+215.7%), from €27,393 to €86,484
- Trade debts +€21,617
up €21,617 (+141.2%), from €15,311 to €36,928
- Debts after one year +€16,150
new in 2024: €16,150
- Profit (loss) carried forward +€10,615
up €10,615 (+65.7%), from €16,162 to €26,777
- Tax, wage and social debts +€6,196
up €6,196 (+74.2%), from €8,354 to €14,550
- Current portion of long-term debt +€4,599
new in 2024: €4,599
- Purchases and services +€75,670
up €75,670 (+18.8%), from €402,231 to €477,901
- Turnover +€69,961
up €69,961 (+16.5%), from €423,967 to €493,928
- Gross operating margin -€5,709
down €5,709 (-26.3%), from €21,736 to €16,027
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 | €39,828 | €99,005 | +€59,178 | +148.6% |
| Current assets | 29/58 | €39,828 | €99,005 | +€59,178 | +148.6% |
| Stocks and contracts in progress | 3 | €9,540 | €9,661 | +€121 | +1.3% |
| Stocks | 30/36 | €9,540 | €9,661 | +€121 | +1.3% |
| Amounts receivable within one year | 40/41 | €27,393 | €86,484 | +€59,091 | +215.7% |
| Other amounts receivable | 41 | €27,393 | €86,484 | +€59,091 | +215.7% |
| Cash at bank and in hand | 54/58 | €2,894 | €2,860 | -€34 | -1.2% |
| Total equity and liabilities | 10/49 | €39,828 | €99,005 | +€59,178 | +148.6% |
| Equity | 10/15 | €16,163 | €26,778 | +€10,615 | +65.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,162 | €26,777 | +€10,615 | +65.7% |
| Amounts payable | 17/49 | €23,665 | €72,227 | +€48,562 | +205.2% |
| Amounts payable after more than one year | 17 | - | €16,150 | +€16,150 | |
| Financial debts | 170/4 | - | €16,150 | +€16,150 | |
| Amounts payable within one year | 42/48 | €23,665 | €56,077 | +€32,412 | +137.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,599 | +€4,599 | |
| Trade debts | 44 | €15,311 | €36,928 | +€21,617 | +141.2% |
| Suppliers | 440/4 | €15,311 | €36,928 | +€21,617 | +141.2% |
| Taxes, remuneration and social security | 45 | €8,354 | €14,550 | +€6,196 | +74.2% |
| Taxes | 450/3 | €8,354 | €14,550 | +€6,196 | +74.2% |
| Turnover | 70 | €423,967 | €493,928 | +€69,961 | +16.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €402,231 | €477,901 | +€75,670 | +18.8% |
| Other operating charges | 640/8 | €109 | €537 | +€428 | +392.5% |
| Gross operating margin | 9900 | €21,736 | €16,027 | -€5,709 | -26.3% |
| Operating profit (loss) | 9901 | €21,627 | €15,490 | -€6,137 | -28.4% |
| Financial income | 75/76B | €668 | - | -€668 | |
| Recurring financial income | 75 | €668 | - | -€668 | |
| Financial charges | 65/66B | €1,924 | €1,888 | -€36 | -1.9% |
| Recurring financial charges | 65 | €1,924 | €1,888 | -€36 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €20,371 | €13,603 | -€6,769 | -33.2% |
| Income taxes | 67/77 | €1,456 | €2,987 | +€1,531 | +105.1% |
| Profit (loss) for the period | 9904 | €18,915 | €10,615 | -€8,299 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,915 | €10,615 | -€8,299 | -43.9% |
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.