Barii: 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.
Barii
Largest movements
- Receivables after one year +€175,000
new in 2024: €175,000
- Receivables within one year +€101,736
up €101,736 (+2,149%), from €4,735 to €106,470
of which Other amounts receivable: +€59,305
- Cash -€43,670
down €43,670 (-19.9%), from €219,534 to €175,864
- Tangible fixed assets +€18,572
up €18,572 (+34.9%), from €53,178 to €71,751
of which Other tangible fixed assets: +€20,093
- Profit (loss) carried forward +€310,710
up €310,710, from -€89,799 to €220,910
- Tax, wage and social debts -€69,034
down €69,034 (-40.3%), from €171,282 to €102,248
of which Remuneration and social security: -€145,565
- Trade debts +€11,198
up €11,198 (+12.4%), from €90,222 to €101,420
- Gross operating margin +€192,893
up €192,893 (+130%), from €148,331 to €341,224
- Staff costs +€48,508
up €48,508 (+67.9%), from €71,475 to €119,983
- Taxes +€32,132
up €32,132 (+168%), from €19,107 to €51,239
From the 2022 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
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 | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,494 | €534,579 | +€251,086 | +88.6% |
| Fixed assets | 21/28 | €54,678 | €72,791 | +€18,112 | +33.1% |
| Tangible fixed assets | 22/27 | €53,178 | €71,751 | +€18,572 | +34.9% |
| Plant, machinery and equipment | 23 | €4,150 | €2,629 | -€1,521 | -36.6% |
| Other tangible fixed assets | 26 | €49,029 | €69,121 | +€20,093 | +41.0% |
| Financial fixed assets | 28 | €1,500 | €1,040 | -€460 | -30.7% |
| Current assets | 29/58 | €228,815 | €461,789 | +€232,974 | +102% |
| Amounts receivable after more than one year | 29 | - | €175,000 | +€175,000 | |
| Other amounts receivable | 291 | - | €175,000 | +€175,000 | |
| Stocks and contracts in progress | 3 | €3,722 | €3,862 | +€140 | +3.8% |
| Stocks | 30/36 | €3,722 | €3,862 | +€140 | +3.8% |
| Amounts receivable within one year | 40/41 | €4,735 | €106,470 | +€101,736 | +2,149% |
| Trade receivables | 40 | €495 | €42,926 | +€42,431 | +8,565% |
| Other amounts receivable | 41 | €4,239 | €63,544 | +€59,305 | +1,399% |
| Cash at bank and in hand | 54/58 | €219,534 | €175,864 | -€43,670 | -19.9% |
| Deferred charges and accrued income | 490/1 | €825 | €592 | -€232 | -28.2% |
| Total equity and liabilities | 10/49 | €283,494 | €534,579 | +€251,086 | +88.6% |
| Equity | 10/15 | €20,201 | €330,911 | +€310,710 | +1,538% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,400 | €91,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €91,400 | €91,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,799 | €220,910 | +€310,710 | |
| Amounts payable | 17/49 | €263,292 | €203,668 | -€59,624 | -22.6% |
| Amounts payable within one year | 42/48 | €263,292 | €203,668 | -€59,624 | -22.6% |
| Trade debts | 44 | €90,222 | €101,420 | +€11,198 | +12.4% |
| Suppliers | 440/4 | €90,222 | €101,420 | +€11,198 | +12.4% |
| Taxes, remuneration and social security | 45 | €171,282 | €102,248 | -€69,034 | -40.3% |
| Taxes | 450/3 | €10,248 | €86,779 | +€76,531 | +747% |
| Remuneration and social security | 454/9 | €161,034 | €15,469 | -€145,565 | -90.4% |
| Other amounts payable | 47/48 | €1,788 | - | -€1,788 | |
| Remuneration, social security and pensions | 62 | €71,475 | €119,983 | +€48,508 | +67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,901 | €10,549 | +€648 | +6.5% |
| Other operating charges | 640/8 | €9,180 | €8,212 | -€968 | -10.5% |
| Gross operating margin | 9900 | €148,331 | €341,224 | +€192,893 | +130% |
| Operating profit (loss) | 9901 | €57,774 | €202,480 | +€144,705 | +250% |
| Financial income | 75/76B | €1 | €23 | +€22 | +3,602% |
| Recurring financial income | 75 | €1 | €23 | +€22 | +3,602% |
| Financial charges | 65/66B | €2,369 | €175 | -€2,194 | -92.6% |
| Recurring financial charges | 65 | €2,369 | €175 | -€2,194 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €55,406 | €202,328 | +€146,921 | +265% |
| Income taxes | 67/77 | €19,107 | €51,239 | +€32,132 | +168% |
| Profit (loss) for the period | 9904 | €36,299 | €151,089 | +€114,790 | +316% |
| Profit (loss) for the period to be appropriated | 9905 | €36,299 | €151,089 | +€114,790 | +316% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.