BARSO: 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.
BARSO
Largest movements
- Receivables within one year +€223
up €223 (+50.4%), from €442 to €664
of which Other amounts receivable: +€223
- Profit (loss) carried forward -€3,527
down €3,527 (-1.8%), from -€200,563 to -€204,090
- Short-term financial debts +€2,467
up €2,467 (+9.7%), from €25,466 to €27,933
- Trade debts +€1,283
up €1,283 (+39.0%), from €3,289 to €4,571
- Gross operating margin +€8,647
up €8,647 (+89.1%), from -€9,707 to -€1,060
- Financial income +€1,806
up €1,806, from €0 to €1,806
- Financial charges +€564
up €564 (+15.2%), from €3,709 to €4,274
of which Financial charges: +€564
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 | €442 | €664 | +€223 | +50.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €442 | €664 | +€223 | +50.4% |
| Amounts receivable within one year | 40/41 | €442 | €664 | +€223 | +50.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €442 | €664 | +€223 | +50.4% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €442 | €664 | +€223 | +50.4% |
| Equity | 10/15 | -€190,563 | -€194,090 | -€3,527 | -1.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,563 | -€204,090 | -€3,527 | -1.8% |
| Amounts payable | 17/49 | €191,004 | €194,754 | +€3,750 | +2.0% |
| Amounts payable within one year | 42/48 | €191,004 | €194,754 | +€3,750 | +2.0% |
| Financial debts | 43 | €25,466 | €27,933 | +€2,467 | +9.7% |
| Credit institutions | 430/8 | €25,466 | €27,933 | +€2,467 | +9.7% |
| Trade debts | 44 | €3,289 | €4,571 | +€1,283 | +39.0% |
| Suppliers | 440/4 | €3,289 | €4,571 | +€1,283 | +39.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €162,250 | €162,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€9,707 | -€1,060 | +€8,647 | +89.1% |
| Operating profit (loss) | 9901 | -€9,707 | -€1,060 | +€8,647 | +89.1% |
| Financial income | 75/76B | €0 | €1,806 | +€1,806 | |
| Recurring financial income | 75 | €0 | €1,806 | +€1,806 | |
| Financial charges | 65/66B | €3,709 | €4,274 | +€564 | +15.2% |
| Recurring financial charges | 65 | €3,709 | €4,274 | +€564 | +15.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€13,416 | -€3,527 | +€9,889 | +73.7% |
| Profit (loss) for the period | 9904 | -€13,416 | -€3,527 | +€9,889 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,416 | -€3,527 | +€9,889 | +73.7% |
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 10 October 2026 via checked.be.