BARWARI: 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.
BARWARI
Largest movements
- Receivables after one year +€28,009
new in 2024: €28,009
- Cash +€5,428
up €5,428 (+85,206%), from €6 to €5,434
mainly Net result for the year (+€18,599) and Other debts (+€12,090)
- Receivables within one year -€3,166
down €3,166 (-3.7%), from €84,788 to €81,622
of which Trade receivables: -€19,597
- Tangible fixed assets -€1,452
no longer reported in 2024 (was €1,452)
- Profit (loss) carried forward +€18,599
up €18,599 (+48.6%), from €38,245 to €56,844
- Other debts +€12,090
new in 2024: €12,090
- Trade debts -€1,858
down €1,858 (-25.8%), from €7,211 to €5,353
- Taxes -€12,467
no longer reported in 2024 (was €12,467)
- Gross operating margin +€9,504
up €9,504 (+79.8%), from €11,905 to €21,409
- Staff costs -€3,244
down €3,244 (-94.9%), from €3,417 to €173
- Financial income -€1,242
no longer reported in 2024 (was €1,242)
- Other operating charges -€738
down €738 (-50.1%), from €1,472 to €734
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 | €86,247 | €115,065 | +€28,818 | +33.4% |
| Fixed assets | 21/28 | €1,452 | - | -€1,452 | |
| Tangible fixed assets | 22/27 | €1,452 | - | -€1,452 | |
| Furniture and vehicles | 24 | €1,452 | - | -€1,452 | |
| Current assets | 29/58 | €84,795 | €115,065 | +€30,270 | +35.7% |
| Amounts receivable after more than one year | 29 | - | €28,009 | +€28,009 | |
| Other amounts receivable | 291 | - | €28,009 | +€28,009 | |
| Amounts receivable within one year | 40/41 | €84,788 | €81,622 | -€3,166 | -3.7% |
| Trade receivables | 40 | €43,240 | €23,643 | -€19,597 | -45.3% |
| Other amounts receivable | 41 | €41,548 | €57,979 | +€16,431 | +39.5% |
| Cash at bank and in hand | 54/58 | €6 | €5,434 | +€5,428 | +85,206% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €86,247 | €115,065 | +€28,818 | +33.4% |
| Equity | 10/15 | €41,245 | €59,844 | +€18,599 | +45.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €38,245 | €56,844 | +€18,599 | +48.6% |
| Amounts payable | 17/49 | €45,002 | €55,221 | +€10,219 | +22.7% |
| Amounts payable within one year | 42/48 | €26,502 | €36,721 | +€10,219 | +38.6% |
| Financial debts | 43 | €12 | - | -€12 | |
| Credit institutions | 430/8 | €12 | - | -€12 | |
| Trade debts | 44 | €7,211 | €5,353 | -€1,858 | -25.8% |
| Suppliers | 440/4 | €7,211 | €5,353 | -€1,858 | -25.8% |
| Taxes, remuneration and social security | 45 | €19,278 | €19,278 | -€0 | 0.0% |
| Taxes | 450/3 | €13,305 | €13,305 | +€0 | 0.0% |
| Remuneration and social security | 454/9 | €5,973 | €5,973 | -€0 | 0.0% |
| Other amounts payable | 47/48 | - | €12,090 | +€12,090 | |
| Accrued charges and deferred income | 492/3 | €18,500 | €18,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €3,417 | €173 | -€3,244 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €770 | €1,452 | +€682 | +88.6% |
| Other operating charges | 640/8 | €1,472 | €734 | -€738 | -50.1% |
| Gross operating margin | 9900 | €11,905 | €21,409 | +€9,504 | +79.8% |
| Operating profit (loss) | 9901 | €6,246 | €19,050 | +€12,804 | +205% |
| Financial income | 75/76B | €1,242 | - | -€1,242 | |
| Recurring financial income | 75 | €1,242 | - | -€1,242 | |
| Financial charges | 65/66B | €393 | €451 | +€58 | +14.6% |
| Recurring financial charges | 65 | €393 | €451 | +€58 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €7,094 | €18,599 | +€11,505 | +162% |
| Income taxes | 67/77 | €12,467 | - | -€12,467 | |
| Profit (loss) for the period | 9904 | -€5,373 | €18,599 | +€23,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,373 | €18,599 | +€23,972 |
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 13 October 2026 via checked.be.