BARRA SOLUTIONS: 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.
BARRA SOLUTIONS
Largest movements
- Cash +€22,267
up €22,267 (+59.1%), from €37,694 to €59,961
mainly Net result for the year (+€16,336) and Tax, wage and social debts (+€8,064)
- Receivables within one year +€9,057
up €9,057 (+13.4%), from €67,733 to €76,790
of which Other amounts receivable: +€12,146
- Tangible fixed assets -€5,251
down €5,251 (-81.8%), from €6,419 to €1,168
- Profit (loss) carried forward +€16,336
up €16,336 (+14.8%), from €110,188 to €126,524
- Tax, wage and social debts +€8,064
new in 2024: €8,064
- Trade debts +€2,152
new in 2024: €2,152
- Gross operating margin -€20,674
down €20,674 (-39.7%), from €52,034 to €31,360
- Taxes -€8,143
down €8,143 (-52.9%), from €15,388 to €7,245
- Financial income +€4,383
up €4,383 (+17,731%), from €25 to €4,408
of which Non-recurring financial income: +€4,408
- Financial charges -€4,196
down €4,196 (-75.3%), from €5,576 to €1,380
- Other operating charges +€1,023
up €1,023 (+62.9%), from €1,626 to €2,649
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.
Derived cash bridge
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 | €111,846 | €138,397 | +€26,552 | +23.7% |
| Fixed assets | 21/28 | €6,419 | €1,168 | -€5,251 | -81.8% |
| Tangible fixed assets | 22/27 | €6,419 | €1,168 | -€5,251 | -81.8% |
| Furniture and vehicles | 24 | €6,419 | €1,168 | -€5,251 | -81.8% |
| Current assets | 29/58 | €105,427 | €137,229 | +€31,802 | +30.2% |
| Amounts receivable within one year | 40/41 | €67,733 | €76,790 | +€9,057 | +13.4% |
| Trade receivables | 40 | €65,075 | €61,986 | -€3,088 | -4.7% |
| Other amounts receivable | 41 | €2,658 | €14,804 | +€12,146 | +457% |
| Cash at bank and in hand | 54/58 | €37,694 | €59,961 | +€22,267 | +59.1% |
| Deferred charges and accrued income | 490/1 | - | €478 | +€478 | |
| Total equity and liabilities | 10/49 | €111,846 | €138,397 | +€26,552 | +23.7% |
| Equity | 10/15 | €111,288 | €127,624 | +€16,336 | +14.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,188 | €126,524 | +€16,336 | +14.8% |
| Amounts payable | 17/49 | €558 | €10,773 | +€10,216 | +1,832% |
| Amounts payable within one year | 42/48 | €558 | €10,773 | +€10,216 | +1,832% |
| Trade debts | 44 | - | €2,152 | +€2,152 | |
| Suppliers | 440/4 | - | €2,152 | +€2,152 | |
| Taxes, remuneration and social security | 45 | - | €8,064 | +€8,064 | |
| Taxes | 450/3 | - | €8,064 | +€8,064 | |
| Other amounts payable | 47/48 | €558 | €558 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,582 | €3,047 | -€535 | -14.9% |
| Other operating charges | 640/8 | €1,626 | €2,649 | +€1,023 | +62.9% |
| Non-recurring operating charges | 66A | €11,540 | €5,112 | -€6,428 | -55.7% |
| Gross operating margin | 9900 | €52,034 | €31,360 | -€20,674 | -39.7% |
| Operating profit (loss) | 9901 | €35,286 | €20,553 | -€14,733 | -41.8% |
| Financial income | 75/76B | €25 | €4,408 | +€4,383 | +17,731% |
| Recurring financial income | 75 | €25 | €4,408 | +€4,383 | +17,731% |
| Non-recurring financial income | 76B | - | €4,408 | +€4,408 | |
| Financial charges | 65/66B | €5,576 | €1,380 | -€4,196 | -75.3% |
| Recurring financial charges | 65 | €5,576 | €1,380 | -€4,196 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €29,735 | €23,581 | -€6,154 | -20.7% |
| Income taxes | 67/77 | €15,388 | €7,245 | -€8,143 | -52.9% |
| Profit (loss) for the period | 9904 | €14,347 | €16,336 | +€1,988 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,347 | €16,336 | +€1,988 | +13.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.