Van Barno Group: 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.
Van Barno Group
Largest movements
- Tangible fixed assets -€262,997
down €262,997 (-96.0%), from €274,005 to €11,008
of which Land and buildings: -€272,731
- Receivables within one year +€35,319
up €35,319 (+3,495%), from €1,010 to €36,329
of which Trade receivables: +€32,609
- Debts after one year -€155,342
no longer reported in 2024 (was €155,342)
- Profit (loss) carried forward -€86,967
down €86,967 (-314%), from -€27,737 to -€114,704
- Other debts +€79,170
new in 2024: €79,170
- Current portion of long-term debt -€48,323
no longer reported in 2024 (was €48,323)
- Short-term financial debts -€27,504
no longer reported in 2024 (was €27,504)
- Other operating charges +€50,013
up €50,013 (+646%), from €7,747 to €57,760
- Gross operating margin -€19,979
down €19,979, from €17,381 to -€2,597
- Depreciation -€16,029
down €16,029 (-96.5%), from €16,606 to €576
- Financial charges +€4,010
up €4,010 (+16.8%), from €23,836 to €27,846
- Financial income +€1,813
new in 2024: €1,813
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 | €275,076 | €47,348 | -€227,728 | -82.8% |
| Fixed assets | 21/28 | €274,005 | €11,008 | -€262,997 | -96.0% |
| Tangible fixed assets | 22/27 | €274,005 | €11,008 | -€262,997 | -96.0% |
| Land and buildings | 22 | €272,731 | - | -€272,731 | |
| Plant, machinery and equipment | 23 | €1,274 | €11,008 | +€9,734 | +764% |
| Current assets | 29/58 | €1,071 | €36,340 | +€35,270 | +3,294% |
| Amounts receivable within one year | 40/41 | €1,010 | €36,329 | +€35,319 | +3,495% |
| Trade receivables | 40 | - | €32,609 | +€32,609 | |
| Other amounts receivable | 41 | €1,010 | €3,719 | +€2,709 | +268% |
| Cash at bank and in hand | 54/58 | - | €12 | +€12 | |
| Deferred charges and accrued income | 490/1 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €275,076 | €47,348 | -€227,728 | -82.8% |
| Equity | 10/15 | €10,759 | -€76,208 | -€86,967 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €18,496 | €18,496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | - | -€620 | |
| Reserves not available under the articles | 1311 | €620 | - | -€620 | |
| Distributable reserves | 133 | €17,876 | €18,496 | +€620 | +3.5% |
| Profit (loss) carried forward | 14 | -€27,737 | -€114,704 | -€86,967 | -314% |
| Amounts payable | 17/49 | €264,317 | €123,556 | -€140,761 | -53.3% |
| Amounts payable after more than one year | 17 | €155,342 | - | -€155,342 | |
| Financial debts | 170/4 | €155,342 | - | -€155,342 | |
| Amounts payable within one year | 42/48 | €108,974 | €121,056 | +€12,082 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €48,323 | - | -€48,323 | |
| Financial debts | 43 | €27,504 | - | -€27,504 | |
| Credit institutions | 430/8 | €27,504 | - | -€27,504 | |
| Trade debts | 44 | €21,125 | €28,886 | +€7,760 | +36.7% |
| Suppliers | 440/4 | €21,125 | €28,886 | +€7,760 | +36.7% |
| Advances received on contracts in progress | 46 | - | €13,000 | +€13,000 | |
| Taxes, remuneration and social security | 45 | €12,023 | - | -€12,023 | |
| Taxes | 450/3 | €12,023 | - | -€12,023 | |
| Other amounts payable | 47/48 | - | €79,170 | +€79,170 | |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,606 | €576 | -€16,029 | -96.5% |
| Other operating charges | 640/8 | €7,747 | €57,760 | +€50,013 | +646% |
| Gross operating margin | 9900 | €17,381 | -€2,597 | -€19,979 | |
| Operating profit (loss) | 9901 | -€6,971 | -€60,934 | -€53,962 | -774% |
| Financial income | 75/76B | - | €1,813 | +€1,813 | |
| Recurring financial income | 75 | - | €1,813 | +€1,813 | |
| Financial charges | 65/66B | €23,836 | €27,846 | +€4,010 | +16.8% |
| Recurring financial charges | 65 | €23,836 | €27,846 | +€4,010 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,808 | -€86,967 | -€56,159 | -182% |
| Profit (loss) for the period | 9904 | -€30,808 | -€86,967 | -€56,159 | -182% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,808 | -€86,967 | -€56,159 | -182% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.