Baruche: 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.
Baruche
Largest movements
- Receivables within one year +€13,273
up €13,273 (+22.4%), from €59,348 to €72,621
of which Trade receivables: +€11,877
- Cash +€13,087
up €13,087 (+321.9%), from €4,065 to €17,152
mainly Other debts (+€59,730) and Net result for the year (+€32,199)
- Deferred charges and accrued income -€3,306
down €3,306 (-87.7%), from €3,769 to €462
- Tangible fixed assets -€1,060
down €1,060 (-35.5%), from €2,987 to €1,926
- Other debts +€59,730
up €59,730 (+608.1%), from €9,823 to €69,552
- Reserves -€49,937
down €49,937 (-100.0%), from €49,937 to €0
- Short-term financial debts +€5,964
up €5,964 (+16010.7%), from €37 to €6,001
of which Other loans: +€5,885
- Tax, wage and social debts +€4,673
up €4,673 (+55.9%), from €8,366 to €13,039
of which Taxes: +€2,431
- Trade debts +€1,563
up €1,563 (+308.9%), from €506 to €2,069
- Gross operating margin +€32,172
up €32,172 (+267.4%), from €12,034 to €44,206
- Taxes +€6,118
up €6,118 (+235.3%), from €2,600 to €8,718
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 | €70,168 | €92,162 | +€21,993 | +31.3% |
| Fixed assets | 21/28 | €2,987 | €1,926 | -€1,060 | -35.5% |
| Tangible fixed assets | 22/27 | €2,987 | €1,926 | -€1,060 | -35.5% |
| Furniture and vehicles | 24 | €2,987 | €1,926 | -€1,060 | -35.5% |
| Current assets | 29/58 | €67,182 | €90,235 | +€23,053 | +34.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €59,348 | €72,621 | +€13,273 | +22.4% |
| Trade receivables | 40 | €59,334 | €71,211 | +€11,877 | +20.0% |
| Other amounts receivable | 41 | €14 | €1,410 | +€1,396 | +10086.7% |
| Cash at bank and in hand | 54/58 | €4,065 | €17,152 | +€13,087 | +321.9% |
| Deferred charges and accrued income | 490/1 | €3,769 | €462 | -€3,306 | -87.7% |
| Total equity and liabilities | 10/49 | €70,168 | €92,162 | +€21,993 | +31.3% |
| Equity | 10/15 | €51,437 | €1,500 | -€49,937 | -97.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €49,937 | €0 | -€49,937 | -100.0% |
| Distributable reserves | 133 | €49,937 | €0 | -€49,937 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,732 | €90,662 | +€71,930 | +384.0% |
| Amounts payable within one year | 42/48 | €18,732 | €90,662 | +€71,930 | +384.0% |
| Financial debts | 43 | €37 | €6,001 | +€5,964 | +16010.7% |
| Credit institutions | 430/8 | €37 | €116 | +€79 | +210.8% |
| Other loans | 439 | - | €5,885 | +€5,885 | |
| Trade debts | 44 | €506 | €2,069 | +€1,563 | +308.9% |
| Suppliers | 440/4 | €506 | €2,069 | +€1,563 | +308.9% |
| Taxes, remuneration and social security | 45 | €8,366 | €13,039 | +€4,673 | +55.9% |
| Taxes | 450/3 | €8,366 | €10,797 | +€2,431 | +29.1% |
| Remuneration and social security | 454/9 | €0 | €2,242 | +€2,242 | |
| Other amounts payable | 47/48 | €9,823 | €69,552 | +€59,730 | +608.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,109 | €1,060 | -€49 | -4.4% |
| Other operating charges | 640/8 | €667 | €1,027 | +€360 | +54.0% |
| Gross operating margin | 9900 | €12,034 | €44,206 | +€32,172 | +267.4% |
| Operating profit (loss) | 9901 | €10,258 | €42,119 | +€31,861 | +310.6% |
| Financial income | 75/76B | €34 | €3 | -€31 | -91.2% |
| Recurring financial income | 75 | €34 | €3 | -€31 | -91.2% |
| Financial charges | 65/66B | €876 | €1,204 | +€328 | +37.4% |
| Recurring financial charges | 65 | €876 | €1,204 | +€328 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €9,416 | €40,917 | +€31,501 | +334.6% |
| Income taxes | 67/77 | €2,600 | €8,718 | +€6,118 | +235.3% |
| Profit (loss) for the period | 9904 | €6,815 | €32,199 | +€25,384 | +372.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,815 | €32,199 | +€25,384 | +372.4% |
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 28 September 2026 via checked.be.