EL BARKA: 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.
EL BARKA
Largest movements
- Cash -€7,625
down €7,625 (-35.1%), from €21,698 to €14,073
- Tangible fixed assets +€7,296
up €7,296 (+236.4%), from €3,086 to €10,382
of which Furniture and vehicles: +€8,072
- Receivables within one year -€6,040
down €6,040 (-88.3%), from €6,840 to €800
- Stocks and contracts +€2,500
up €2,500 (+166.7%), from €1,500 to €4,000
- Intangible fixed assets -€2,000
no longer reported in 2024 (was €2,000)
- Tax, wage and social debts +€8,179
up €8,179 (+982.3%), from €833 to €9,011
- Profit (loss) carried forward -€6,165
down €6,165 (-9.3%), from -€66,442 to -€72,607
- Other debts -€5,927
down €5,927 (-7.6%), from €77,755 to €71,828
- Trade debts -€2,102
down €2,102 (-41.3%), from €5,090 to €2,988
- Gross operating margin -€12,187
down €12,187 (-56.2%), from €21,683 to €9,496
- Depreciation +€4,091
up €4,091 (+152.9%), from €2,676 to €6,767
- Staff costs +€3,717
new in 2024: €3,717
- Financial charges -€1,330
down €1,330 (-82.2%), from €1,618 to €289
- Other operating charges +€1,316
up €1,316 (+34.1%), from €3,860 to €5,176
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,836 | €29,821 | -€6,015 | -16.8% |
| Fixed assets | 21/28 | €5,086 | €10,382 | +€5,296 | +104.1% |
| Intangible fixed assets | 21 | €2,000 | - | -€2,000 | |
| Tangible fixed assets | 22/27 | €3,086 | €10,382 | +€7,296 | +236.4% |
| Land and buildings | 22 | €2,790 | €1,540 | -€1,249 | -44.8% |
| Plant, machinery and equipment | 23 | €296 | €770 | +€474 | +159.9% |
| Furniture and vehicles | 24 | - | €8,072 | +€8,072 | |
| Current assets | 29/58 | €30,750 | €19,439 | -€11,311 | -36.8% |
| Stocks and contracts in progress | 3 | €1,500 | €4,000 | +€2,500 | +166.7% |
| Stocks | 30/36 | €1,500 | €4,000 | +€2,500 | +166.7% |
| Amounts receivable within one year | 40/41 | €6,840 | €800 | -€6,040 | -88.3% |
| Other amounts receivable | 41 | €6,840 | €800 | -€6,040 | -88.3% |
| Cash at bank and in hand | 54/58 | €21,698 | €14,073 | -€7,625 | -35.1% |
| Deferred charges and accrued income | 490/1 | €712 | €566 | -€146 | -20.5% |
| Total equity and liabilities | 10/49 | €35,836 | €29,821 | -€6,015 | -16.8% |
| Equity | 10/15 | -€47,842 | -€54,007 | -€6,165 | -12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,442 | -€72,607 | -€6,165 | -9.3% |
| Amounts payable | 17/49 | €83,678 | €83,828 | +€150 | +0.2% |
| Amounts payable within one year | 42/48 | €83,678 | €83,828 | +€150 | +0.2% |
| Trade debts | 44 | €5,090 | €2,988 | -€2,102 | -41.3% |
| Suppliers | 440/4 | €5,090 | €2,988 | -€2,102 | -41.3% |
| Taxes, remuneration and social security | 45 | €833 | €9,011 | +€8,179 | +982.3% |
| Taxes | 450/3 | €833 | €9,011 | +€8,179 | +982.3% |
| Other amounts payable | 47/48 | €77,755 | €71,828 | -€5,927 | -7.6% |
| Remuneration, social security and pensions | 62 | - | €3,717 | +€3,717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,676 | €6,767 | +€4,091 | +152.9% |
| Other operating charges | 640/8 | €3,860 | €5,176 | +€1,316 | +34.1% |
| Gross operating margin | 9900 | €21,683 | €9,496 | -€12,187 | -56.2% |
| Operating profit (loss) | 9901 | €15,146 | -€6,164 | -€21,310 | |
| Financial charges | 65/66B | €1,618 | €289 | -€1,330 | -82.2% |
| Recurring financial charges | 65 | €1,618 | €289 | -€1,330 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €13,528 | -€6,453 | -€19,981 | |
| Income taxes | 67/77 | €657 | €494 | -€162 | -24.7% |
| Profit (loss) for the period | 9904 | €12,871 | -€6,947 | -€19,818 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,871 | -€6,947 | -€19,818 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.