BARILU: 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.
BARILU
Largest movements
- Cash +€61,232
up €61,232 (+68.2%), from €89,779 to €151,011
mainly Net result for the year (+€44,983) and Depreciation (+€22,153)
- Tangible fixed assets -€19,720
down €19,720 (-18.7%), from €105,238 to €85,518
of which Other tangible fixed assets: -€18,466
- Stocks and contracts -€3,383
down €3,383 (-24.0%), from €14,081 to €10,698
- Profit (loss) carried forward +€44,983
up €44,983 (+43.1%), from €104,373 to €149,356
- Trade debts -€16,352
down €16,352 (-47.8%), from €34,218 to €17,866
- Accrued charges and deferred income +€10,000
up €10,000 (+219.9%), from €4,548 to €14,548
- Gross operating margin -€13,703
down €13,703 (-13.3%), from €103,372 to €89,668
- Other operating charges -€12,878
down €12,878 (-94.3%), from €13,650 to €772
- Staff costs +€4,570
new in 2024: €4,570
- Write-downs +€3,610
new in 2024: €3,610
- Financial charges +€1,646
up €1,646 (+377.3%), from €436 to €2,082
of which Financial charges: +€1,645
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 | €220,391 | €258,305 | +€37,914 | +17.2% |
| Fixed assets | 21/28 | €105,239 | €85,519 | -€19,720 | -18.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €105,238 | €85,518 | -€19,720 | -18.7% |
| Plant, machinery and equipment | 23 | €22,012 | €19,345 | -€2,668 | -12.1% |
| Furniture and vehicles | 24 | €4,051 | €5,464 | +€1,414 | +34.9% |
| Other tangible fixed assets | 26 | €79,174 | €60,709 | -€18,466 | -23.3% |
| Current assets | 29/58 | €115,152 | €172,786 | +€57,634 | +50.0% |
| Stocks and contracts in progress | 3 | €14,081 | €10,698 | -€3,383 | -24.0% |
| Stocks | 30/36 | €14,081 | €10,698 | -€3,383 | -24.0% |
| Amounts receivable within one year | 40/41 | €11,292 | €11,077 | -€215 | -1.9% |
| Trade receivables | 40 | €10,747 | €9,144 | -€1,602 | -14.9% |
| Other amounts receivable | 41 | €546 | €1,933 | +€1,387 | +254.2% |
| Cash at bank and in hand | 54/58 | €89,779 | €151,011 | +€61,232 | +68.2% |
| Total equity and liabilities | 10/49 | €220,391 | €258,305 | +€37,914 | +17.2% |
| Equity | 10/15 | €109,373 | €154,356 | +€44,983 | +41.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,373 | €149,356 | +€44,983 | +43.1% |
| Amounts payable | 17/49 | €111,018 | €103,949 | -€7,069 | -6.4% |
| Amounts payable within one year | 42/48 | €106,469 | €89,400 | -€17,069 | -16.0% |
| Trade debts | 44 | €34,218 | €17,866 | -€16,352 | -47.8% |
| Suppliers | 440/4 | €34,218 | €17,866 | -€16,352 | -47.8% |
| Taxes, remuneration and social security | 45 | €15,074 | €14,356 | -€717 | -4.8% |
| Taxes | 450/3 | €15,074 | €14,356 | -€717 | -4.8% |
| Other amounts payable | 47/48 | €57,178 | €57,178 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,548 | €14,548 | +€10,000 | +219.9% |
| Remuneration, social security and pensions | 62 | - | €4,570 | +€4,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,380 | €22,153 | -€227 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,610 | +€3,610 | |
| Other operating charges | 640/8 | €13,650 | €772 | -€12,878 | -94.3% |
| Gross operating margin | 9900 | €103,372 | €89,668 | -€13,703 | -13.3% |
| Operating profit (loss) | 9901 | €67,342 | €58,563 | -€8,779 | -13.0% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €436 | €2,082 | +€1,646 | +377.3% |
| Recurring financial charges | 65 | €436 | €2,082 | +€1,645 | +377.2% |
| Non-recurring financial charges | 66B | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | €66,922 | €56,480 | -€10,441 | -15.6% |
| Income taxes | 67/77 | €11,424 | €11,498 | +€74 | +0.6% |
| Profit (loss) for the period | 9904 | €55,498 | €44,983 | -€10,516 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,498 | €44,983 | -€10,516 | -18.9% |
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 7 October 2026 via checked.be.