BARJ: 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.
BARJ
Largest movements
- Receivables within one year -€4,661
down €4,661 (-26.0%), from €17,936 to €13,275
- Stocks and contracts +€4,349
up €4,349 (+39.4%), from €11,029 to €15,378
- Tangible fixed assets +€2,908
new in 2024: €2,908
- Cash +€1,249
up €1,249 (+66.2%), from €1,887 to €3,136
mainly Trade debts (+€34,795) and Tax, wage and social debts (+€23,719)
- Deferred charges and accrued income -€856
down €856 (-37.5%), from €2,285 to €1,429
- Profit (loss) carried forward -€62,706
down €62,706 (-123.5%), from -€50,760 to -€113,465
- Trade debts +€34,795
up €34,795 (+63.4%), from €54,852 to €89,647
of which Suppliers: +€42,209
- Tax, wage and social debts +€23,719
up €23,719 (+111.7%), from €21,237 to €44,956
of which Taxes: +€13,019
- Other debts +€5,859
up €5,859 (+233.2%), from €2,513 to €8,372
- Accrued charges and deferred income +€1,321
up €1,321 (+49.7%), from €2,659 to €3,980
- Staff costs +€168,665
up €168,665 (+280.8%), from €60,063 to €228,728
- Gross operating margin +€159,638
up €159,638 (+1359.1%), from €11,745 to €171,383
- Financial charges +€3,381
up €3,381 (+405.2%), from €834 to €4,215
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 | €33,501 | €36,490 | +€2,989 | +8.9% |
| Fixed assets | 21/28 | €363 | €3,271 | +€2,908 | +801.1% |
| Tangible fixed assets | 22/27 | - | €2,908 | +€2,908 | |
| Plant, machinery and equipment | 23 | - | €2,908 | +€2,908 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €33,138 | €33,219 | +€81 | +0.2% |
| Stocks and contracts in progress | 3 | €11,029 | €15,378 | +€4,349 | +39.4% |
| Stocks | 30/36 | €11,029 | €15,378 | +€4,349 | +39.4% |
| Amounts receivable within one year | 40/41 | €17,936 | €13,275 | -€4,661 | -26.0% |
| Trade receivables | 40 | €17,936 | €13,275 | -€4,661 | -26.0% |
| Cash at bank and in hand | 54/58 | €1,887 | €3,136 | +€1,249 | +66.2% |
| Deferred charges and accrued income | 490/1 | €2,285 | €1,429 | -€856 | -37.5% |
| Total equity and liabilities | 10/49 | €33,501 | €36,490 | +€2,989 | +8.9% |
| Equity | 10/15 | -€47,760 | -€110,465 | -€62,706 | -131.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,760 | -€113,465 | -€62,706 | -123.5% |
| Amounts payable | 17/49 | €81,261 | €146,955 | +€65,694 | +80.8% |
| Amounts payable within one year | 42/48 | €78,602 | €142,975 | +€64,373 | +81.9% |
| Trade debts | 44 | €54,852 | €89,647 | +€34,795 | +63.4% |
| Suppliers | 440/4 | €37,437 | €79,646 | +€42,209 | +112.7% |
| Bills of exchange payable | 441 | €17,415 | €10,001 | -€7,414 | -42.6% |
| Taxes, remuneration and social security | 45 | €21,237 | €44,956 | +€23,719 | +111.7% |
| Taxes | 450/3 | €2,712 | €15,731 | +€13,019 | +480.1% |
| Remuneration and social security | 454/9 | €18,525 | €29,225 | +€10,700 | +57.8% |
| Other amounts payable | 47/48 | €2,513 | €8,372 | +€5,859 | +233.2% |
| Accrued charges and deferred income | 492/3 | €2,659 | €3,980 | +€1,321 | +49.7% |
| Non-recurring operating income | 76A | - | €98 | +€98 | |
| Remuneration, social security and pensions | 62 | €60,063 | €228,728 | +€168,665 | +280.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €997 | €349 | -€648 | -65.0% |
| Other operating charges | 640/8 | €621 | €797 | +€175 | +28.2% |
| Gross operating margin | 9900 | €11,745 | €171,383 | +€159,638 | +1359.1% |
| Operating profit (loss) | 9901 | -€49,936 | -€58,490 | -€8,554 | -17.1% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.5% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.5% |
| Financial charges | 65/66B | €834 | €4,215 | +€3,381 | +405.2% |
| Recurring financial charges | 65 | €834 | €4,215 | +€3,381 | +405.2% |
| Profit (loss) for the period before taxes | 9903 | -€50,760 | -€62,706 | -€11,946 | -23.5% |
| Profit (loss) for the period | 9904 | -€50,760 | -€62,706 | -€11,946 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,760 | -€62,706 | -€11,946 | -23.5% |
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.