BAROUD CORP: 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.
BAROUD CORP
Largest movements
- Tangible fixed assets -€712
down €712 (-4.2%), from €16,910 to €16,198
- Profit (loss) carried forward -€712
down €712 (-9.8%), from -€7,255 to -€7,967
- Gross operating margin +€6,305
no longer reported in 2023 (was -€6,305)
- Depreciation -€178
down €178 (-20.0%), from €890 to €712
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,306 | €38,594 | -€712 | -1.8% |
| Fixed assets | 21/28 | €16,910 | €16,198 | -€712 | -4.2% |
| Tangible fixed assets | 22/27 | €16,910 | €16,198 | -€712 | -4.2% |
| Furniture and vehicles | 24 | €16,910 | €16,198 | -€712 | -4.2% |
| Current assets | 29/58 | €22,395 | €22,395 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,345 | €22,345 | = | 0.0% |
| Trade receivables | 40 | €21,909 | €21,909 | = | 0.0% |
| Other amounts receivable | 41 | €437 | €437 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50 | €50 | = | 0.0% |
| Total equity and liabilities | 10/49 | €39,306 | €38,594 | -€712 | -1.8% |
| Equity | 10/15 | €5,745 | €5,034 | -€712 | -12.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,255 | -€7,967 | -€712 | -9.8% |
| Amounts payable | 17/49 | €33,560 | €33,560 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,560 | €33,560 | = | 0.0% |
| Trade debts | 44 | €6,115 | €6,115 | = | 0.0% |
| Suppliers | 440/4 | €6,115 | €6,115 | = | 0.0% |
| Advances received on contracts in progress | 46 | €19,975 | €19,975 | = | 0.0% |
| Other amounts payable | 47/48 | €7,470 | €7,470 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €712 | -€178 | -20.0% |
| Gross operating margin | 9900 | -€6,305 | - | +€6,305 | |
| Operating profit (loss) | 9901 | -€7,195 | -€712 | +€6,483 | +90.1% |
| Financial charges | 65/66B | €59 | - | -€59 | |
| Recurring financial charges | 65 | €59 | - | -€59 | |
| Profit (loss) for the period before taxes | 9903 | -€7,255 | -€712 | +€6,543 | +90.2% |
| Profit (loss) for the period | 9904 | -€7,255 | -€712 | +€6,543 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,255 | -€712 | +€6,543 | +90.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.