BARNEY INVEST: what changed
What changed
BARNEY INVEST
NACE 68.310, Real estate agency activities
filed annual accounts (NBB)
Net result for the year
-€18,543
2023 · €23,501-€42,044
Equity
€630,775
2023 · €639,399-€8,624
Cash
€4,144
2023 · €4,736-€592
Balance sheet total
€2.3m
2023 · €2.4m-€122,843
Largest movements
Assets
- Tangible fixed assets -€78,185
down €78,185 (-3.7%), from €2.1m to €2.0m
- Receivables within one year -€47,189
down €47,189 (-26.5%), from €177,802 to €130,614
of which Trade receivables: -€48,976
Equity and liabilities
- Debts after one year -€136,083
down €136,083 (-15.6%), from €872,593 to €736,510
Income statement
- Gross operating margin -€45,628
down €45,628 (-16.5%), from €275,809 to €230,181
- Taxes -€14,575
down €14,575 (-52.0%), from €28,016 to €13,442
- Staff costs +€9,907
up €9,907 (+11.5%), from €85,821 to €95,729
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€23,501
Gross operating margin
-€45,628
Staff costs
-€9,907
Depreciation
+€689
Other operating charges
+€962
Financial income
+€11
Financial charges
-€1,297
Taxes
+€14,575
Deferred taxes and other
-€1,447
Result 2024
-€18,543
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€129,046
Investment
-€3,445
Financing
-€126,193
Cash 2023
€4,736
From operations (derived)
+€129,046
Net result for the year
-€18,543
Depreciation
+€81,630
Receivables within one year
+€47,189
Deferred charges and accrued income
-€3,122
Provisions
-€17,816
Trade debts
+€14,779
Tax, wage and social debts
+€4,113
Other debts
+€17,449
Accrued charges and deferred income
+€3,368
Investment (derived)
-€3,445
Investment in fixed assets (net)
-€3,445
Financing
-€126,193
Debts after one year
-€136,083
Current portion of long-term debt
+€3,667
Short-term financial debts
-€3,696
Contributions, distributions and other
+€9,920
Cash 2024
€4,144
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,438,699 | €2,315,855 | -€122,843 | -5.0% |
| Fixed assets | 21/28 | €2,250,142 | €2,171,958 | -€78,185 | -3.5% |
| Tangible fixed assets | 22/27 | €2,125,421 | €2,047,236 | -€78,185 | -3.7% |
| Land and buildings | 22 | €2,125,421 | €2,047,236 | -€78,185 | -3.7% |
| Financial fixed assets | 28 | €124,722 | €124,722 | = | 0.0% |
| Current assets | 29/58 | €188,556 | €143,898 | -€44,658 | -23.7% |
| Amounts receivable within one year | 40/41 | €177,802 | €130,614 | -€47,189 | -26.5% |
| Trade receivables | 40 | €177,802 | €128,827 | -€48,976 | -27.5% |
| Other amounts receivable | 41 | - | €1,787 | +€1,787 | |
| Cash at bank and in hand | 54/58 | €4,736 | €4,144 | -€592 | -12.5% |
| Deferred charges and accrued income | 490/1 | €6,018 | €9,140 | +€3,122 | +51.9% |
| Total equity and liabilities | 10/49 | €2,438,699 | €2,315,855 | -€122,843 | -5.0% |
| Equity | 10/15 | €639,399 | €630,775 | -€8,624 | -1.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €841,775 | €841,775 | = | 0.0% |
| Reserves | 13 | €406,324 | €392,555 | -€13,768 | -3.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €267,617 | €253,848 | -€13,768 | -5.1% |
| Distributable reserves | 133 | €132,507 | €132,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€670,700 | -€665,555 | +€5,145 | +0.8% |
| Provisions and deferred taxes | 16 | €102,432 | €84,616 | -€17,816 | -17.4% |
| Deferred taxes | 168 | €102,432 | €84,616 | -€17,816 | -17.4% |
| Amounts payable | 17/49 | €1,696,868 | €1,600,464 | -€96,404 | -5.7% |
| Amounts payable after more than one year | 17 | €872,593 | €736,510 | -€136,083 | -15.6% |
| Financial debts | 170/4 | €872,593 | €736,510 | -€136,083 | -15.6% |
| Amounts payable within one year | 42/48 | €822,922 | €859,234 | +€36,312 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €137,417 | €141,083 | +€3,667 | +2.7% |
| Financial debts | 43 | €22,956 | €19,260 | -€3,696 | -16.1% |
| Credit institutions | 430/8 | €22,956 | €19,260 | -€3,696 | -16.1% |
| Trade debts | 44 | €88,321 | €103,100 | +€14,779 | +16.7% |
| Suppliers | 440/4 | €88,321 | €103,100 | +€14,779 | +16.7% |
| Taxes, remuneration and social security | 45 | €56,021 | €60,134 | +€4,113 | +7.3% |
| Taxes | 450/3 | €40,684 | €43,527 | +€2,842 | +7.0% |
| Remuneration and social security | 454/9 | €15,337 | €16,608 | +€1,271 | +8.3% |
| Other amounts payable | 47/48 | €518,207 | €535,656 | +€17,449 | +3.4% |
| Accrued charges and deferred income | 492/3 | €1,352 | €4,720 | +€3,368 | +249% |
| Remuneration, social security and pensions | 62 | €85,821 | €95,729 | +€9,907 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,319 | €81,630 | -€689 | -0.8% |
| Other operating charges | 640/8 | €15,133 | €14,171 | -€962 | -6.4% |
| Gross operating margin | 9900 | €275,809 | €230,181 | -€45,628 | -16.5% |
| Operating profit (loss) | 9901 | €92,536 | €38,651 | -€53,885 | -58.2% |
| Financial income | 75/76B | €7 | €18 | +€11 | +146% |
| Recurring financial income | 75 | €7 | €18 | +€11 | +146% |
| Financial charges | 65/66B | €50,369 | €51,666 | +€1,297 | +2.6% |
| Recurring financial charges | 65 | €50,369 | €51,666 | +€1,297 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €42,174 | -€12,998 | -€55,172 | |
| Transfer from deferred taxes | 780 | €9,343 | €7,896 | -€1,447 | -15.5% |
| Income taxes | 67/77 | €28,016 | €13,442 | -€14,575 | -52.0% |
| Profit (loss) for the period | 9904 | €23,501 | -€18,543 | -€42,044 | |
| Transfer from tax-exempt reserves | 789 | €22,242 | €23,688 | +€1,447 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,742 | €5,145 | -€40,598 | -88.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.