Barrabas: 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.
Barrabas
Largest movements
- Receivables within one year -€4.2m
down €4.2m (-59.9%), from €7.1m to €2.8m
of which Trade receivables: -€4.1m
- Cash +€165,389
up €165,389 (+98.4%), from €168,051 to €333,440
mainly Receivables within one year (+€4.2m) and Net result for the year (+€182,501)
- Trade debts -€3.9m
down €3.9m (-89.1%), from €4.3m to €469,438
- Tax, wage and social debts -€273,832
down €273,832 (-56.2%), from €487,497 to €213,665
- Profit (loss) carried forward +€182,501
up €182,501 (+8.2%), from €2.2m to €2.4m
- Other debts -€100,000
down €100,000 (-94.7%), from €105,573 to €5,573
- Gross operating margin -€698,378
down €698,378 (-65.3%), from €1.1m to €371,699
- Taxes -€171,811
down €171,811 (-62.6%), from €274,308 to €102,498
- Other operating charges +€80,312
up €80,312 (+11966.3%), from €671 to €80,983
- Financial income +€33,157
up €33,157 (+28097.1%), from €118 to €33,275
- Financial charges +€22,261
up €22,261 (+1334.1%), from €1,669 to €23,930
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 | €7,282,203 | €3,229,400 | -€4.1m | -55.7% |
| Fixed assets | 21/28 | €25,500 | €18,000 | -€7,500 | -29.4% |
| Intangible fixed assets | 21 | €22,500 | €15,000 | -€7,500 | -33.3% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €7,256,703 | €3,211,400 | -€4.0m | -55.7% |
| Amounts receivable within one year | 40/41 | €7,088,652 | €2,844,959 | -€4.2m | -59.9% |
| Trade receivables | 40 | €5,746,960 | €1,630,171 | -€4.1m | -71.6% |
| Other amounts receivable | 41 | €1,341,692 | €1,214,789 | -€126,904 | -9.5% |
| Cash at bank and in hand | 54/58 | €168,051 | €333,440 | +€165,389 | +98.4% |
| Deferred charges and accrued income | 490/1 | - | €33,000 | +€33,000 | |
| Total equity and liabilities | 10/49 | €7,282,203 | €3,229,400 | -€4.1m | -55.7% |
| Equity | 10/15 | €2,235,146 | €2,417,647 | +€182,501 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,214,686 | €2,397,187 | +€182,501 | +8.2% |
| Amounts payable | 17/49 | €5,047,057 | €811,753 | -€4.2m | -83.9% |
| Amounts payable within one year | 42/48 | €5,047,057 | €811,753 | -€4.2m | -83.9% |
| Trade debts | 44 | €4,320,946 | €469,438 | -€3.9m | -89.1% |
| Suppliers | 440/4 | €4,320,946 | €469,438 | -€3.9m | -89.1% |
| Advances received on contracts in progress | 46 | €133,041 | €123,076 | -€9,965 | -7.5% |
| Taxes, remuneration and social security | 45 | €487,497 | €213,665 | -€273,832 | -56.2% |
| Taxes | 450/3 | €487,497 | €213,665 | -€273,832 | -56.2% |
| Other amounts payable | 47/48 | €105,573 | €5,573 | -€100,000 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,902 | €7,500 | -€402 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,562 | +€7,562 | |
| Other operating charges | 640/8 | €671 | €80,983 | +€80,312 | +11966.3% |
| Gross operating margin | 9900 | €1,070,077 | €371,699 | -€698,378 | -65.3% |
| Operating profit (loss) | 9901 | €1,061,503 | €275,653 | -€785,850 | -74.0% |
| Financial income | 75/76B | €118 | €33,275 | +€33,157 | +28097.1% |
| Recurring financial income | 75 | €118 | €33,275 | +€33,157 | +28097.1% |
| Financial charges | 65/66B | €1,669 | €23,930 | +€22,261 | +1334.1% |
| Recurring financial charges | 65 | €1,669 | €23,930 | +€22,261 | +1334.1% |
| Profit (loss) for the period before taxes | 9903 | €1,059,953 | €284,999 | -€774,954 | -73.1% |
| Income taxes | 67/77 | €274,308 | €102,498 | -€171,811 | -62.6% |
| Profit (loss) for the period | 9904 | €785,645 | €182,501 | -€603,144 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €785,645 | €182,501 | -€603,144 | -76.8% |
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 6 October 2026 via checked.be.