ETS BARBIR: 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.
ETS BARBIR
Largest movements
- Stocks and contracts +€14,000
up €14,000 (+22.2%), from €62,963 to €76,963
- Cash -€13,149
down €13,149 (-30.4%), from €43,283 to €30,134
mainly Stocks and contracts (-€14,000) and Net result for the year (-€5,875)
- Profit (loss) carried forward -€5,875
down €5,875 (-39.6%), from €14,849 to €8,974
- Trade debts +€3,748
up €3,748 (+729.2%), from €514 to €4,262
- Other debts +€3,028
up €3,028 (+3.8%), from €78,755 to €81,783
- Turnover -€22,552
down €22,552 (-25.7%), from €87,916 to €65,364
- Purchases and services -€22,013
down €22,013 (-24.2%), from €90,792 to €68,779
- Taxes +€3,259
new in 2024: €3,259
- Financial income +€1,500
new in 2024: €1,500
of which Financial income: +€1,500
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 | €114,577 | €115,478 | +€901 | +0.8% |
| Current assets | 29/58 | €114,577 | €115,478 | +€901 | +0.8% |
| Stocks and contracts in progress | 3 | €62,963 | €76,963 | +€14,000 | +22.2% |
| Stocks | 30/36 | €62,963 | €76,963 | +€14,000 | +22.2% |
| Amounts receivable within one year | 40/41 | €8,331 | €8,381 | +€50 | +0.6% |
| Trade receivables | 40 | €8,331 | €8,381 | +€50 | +0.6% |
| Cash at bank and in hand | 54/58 | €43,283 | €30,134 | -€13,149 | -30.4% |
| Total equity and liabilities | 10/49 | €114,577 | €115,478 | +€901 | +0.8% |
| Equity | 10/15 | €35,308 | €29,433 | -€5,875 | -16.6% |
| 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% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,849 | €8,974 | -€5,875 | -39.6% |
| Amounts payable | 17/49 | €79,269 | €86,045 | +€6,776 | +8.5% |
| Amounts payable within one year | 42/48 | €79,269 | €86,045 | +€6,776 | +8.5% |
| Trade debts | 44 | €514 | €4,262 | +€3,748 | +729.2% |
| Suppliers | 440/4 | €514 | €4,262 | +€3,748 | +729.2% |
| Other amounts payable | 47/48 | €78,755 | €81,783 | +€3,028 | +3.8% |
| Turnover | 70 | €87,916 | €65,364 | -€22,552 | -25.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,792 | €68,779 | -€22,013 | -24.2% |
| Gross operating margin | 9900 | -€2,876 | -€3,415 | -€539 | -18.7% |
| Operating profit (loss) | 9901 | -€2,876 | -€3,415 | -€539 | -18.7% |
| Financial income | 75/76B | - | €1,500 | +€1,500 | |
| Recurring financial income | 75 | - | €1,500 | +€1,500 | |
| Non-recurring financial income | 76B | - | €1,500 | +€1,500 | |
| Financial charges | 65/66B | €838 | €701 | -€137 | -16.3% |
| Recurring financial charges | 65 | €788 | €576 | -€212 | -26.9% |
| Non-recurring financial charges | 66B | €50 | €125 | +€75 | +150.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,714 | -€2,616 | +€1,098 | +29.6% |
| Income taxes | 67/77 | - | €3,259 | +€3,259 | |
| Profit (loss) for the period | 9904 | -€3,714 | -€5,875 | -€2,161 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,714 | -€5,875 | -€2,161 | -58.2% |
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.