BARRUSCA: 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.
BARRUSCA
Largest movements
- Current assets +€71,596
up €71,596 (+4.2%), from €1.7m to €1.8m
of which Cash: +€290,159
- Profit (loss) carried forward +€76,450
up €76,450 (+5.1%), from €1.5m to €1.6m
- Gross operating margin -€9,330
down €9,330 (-34.0%), from -€27,460 to -€36,790
- Taxes -€1,493
down €1,493 (-48.3%), from €3,087 to €1,595
From the 2013 result to the 2014 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,702,221 | €1,773,817 | +€71,596 | +4.2% |
| Current assets | 29/58 | €1,702,221 | €1,773,817 | +€71,596 | +4.2% |
| Amounts receivable within one year | 40/41 | €460 | €212 | -€249 | -54.0% |
| Current investments | 50/53 | €1,589,719 | €1,375,943 | -€213,776 | -13.4% |
| Cash at bank and in hand | 54/58 | €107,505 | €397,663 | +€290,159 | +269.9% |
| Total equity and liabilities | 10/49 | €1,702,221 | €1,773,817 | +€71,596 | +4.2% |
| Equity | 10/15 | €1,694,628 | €1,771,078 | +€76,450 | +4.5% |
| Contributions | 10/11 | €79,475 | €79,475 | = | 0.0% |
| Reserves | 13 | €107,105 | €107,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,508,048 | €1,584,498 | +€76,450 | +5.1% |
| Amounts payable | 17/49 | €7,594 | €2,740 | -€4,854 | -63.9% |
| Amounts payable within one year | 42/48 | €7,402 | €2,740 | -€4,663 | -63.0% |
| Trade debts | 44 | €7,402 | €2,740 | -€4,663 | -63.0% |
| Gross operating margin | 9900 | -€27,460 | -€36,790 | -€9,330 | -34.0% |
| Operating profit (loss) | 9901 | -€28,417 | -€37,747 | -€9,330 | -32.8% |
| Recurring financial income | 75 | €210,100 | €138,121 | -€71,979 | -34.3% |
| Recurring financial charges | 65 | €110,471 | €22,330 | -€88,142 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €71,212 | €78,045 | +€6,832 | +9.6% |
| Income taxes | 67/77 | €3,087 | €1,595 | -€1,493 | -48.3% |
| Profit (loss) for the period | 9904 | €68,125 | €76,450 | +€8,325 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,125 | €76,450 | +€8,325 | +12.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2013 and 30 December 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.