Van Barno Products: what changed
Van Barno Products
Largest movements
- Receivables within one year +€49,579
up €49,579 (+478%), from €10,364 to €59,943
- Deferred charges and accrued income -€8,936
down €8,936 (-99.3%), from €9,001 to €65
- Cash -€7,390
down €7,390 (-68.9%), from €10,724 to €3,334
mainly Receivables within one year (-€49,579) and Debts after one year (-€20,183)
- Stocks and contracts +€4,006
up €4,006 (+6.8%), from €59,230 to €63,236
- Trade debts +€45,525
up €45,525 (+192%), from €23,685 to €69,209
- Debts after one year -€20,183
down €20,183 (-40.4%), from €50,000 to €29,817
- Tax, wage and social debts +€6,252
up €6,252 (+38.5%), from €16,249 to €22,501
- Profit (loss) carried forward +€5,174
up €5,174, from -€3,988 to €1,187
- Accrued charges and deferred income +€1,875
new in 2024: €1,875
- Gross operating margin +€10,698
up €10,698 (+375%), from €2,850 to €13,548
- Taxes +€5,593
new in 2024: €5,593
- Depreciation +€878
up €878 (+116%), from €760 to €1,639
- Other operating charges -€651
down €651 (-50.3%), from €1,295 to €644
- Financial charges +€436
up €436 (+708%), from €62 to €498
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,496 | €130,895 | +€37,399 | +40.0% |
| Fixed assets | 21/28 | €4,177 | €4,317 | +€141 | +3.4% |
| Tangible fixed assets | 22/27 | €3,817 | €3,957 | +€141 | +3.7% |
| Plant, machinery and equipment | 23 | €3,817 | €3,957 | +€141 | +3.7% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €89,319 | €126,577 | +€37,258 | +41.7% |
| Stocks and contracts in progress | 3 | €59,230 | €63,236 | +€4,006 | +6.8% |
| Stocks | 30/36 | €59,230 | €63,236 | +€4,006 | +6.8% |
| Amounts receivable within one year | 40/41 | €10,364 | €59,943 | +€49,579 | +478% |
| Trade receivables | 40 | €10,364 | €59,943 | +€49,579 | +478% |
| Cash at bank and in hand | 54/58 | €10,724 | €3,334 | -€7,390 | -68.9% |
| Deferred charges and accrued income | 490/1 | €9,001 | €65 | -€8,936 | -99.3% |
| Total equity and liabilities | 10/49 | €93,496 | €130,895 | +€37,399 | +40.0% |
| Equity | 10/15 | €2,318 | €7,493 | +€5,174 | +223% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €106 | €106 | = | 0.0% |
| Non-distributable reserves | 130/1 | €106 | €106 | = | 0.0% |
| Other | 1319 | €106 | €106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,988 | €1,187 | +€5,174 | |
| Amounts payable | 17/49 | €91,178 | €123,402 | +€32,224 | +35.3% |
| Amounts payable after more than one year | 17 | €50,000 | €29,817 | -€20,183 | -40.4% |
| Financial debts | 170/4 | €50,000 | €29,817 | -€20,183 | -40.4% |
| Amounts payable within one year | 42/48 | €41,178 | €91,710 | +€50,532 | +123% |
| Trade debts | 44 | €23,685 | €69,209 | +€45,525 | +192% |
| Suppliers | 440/4 | €23,685 | €69,209 | +€45,525 | +192% |
| Taxes, remuneration and social security | 45 | €16,249 | €22,501 | +€6,252 | +38.5% |
| Taxes | 450/3 | €16,249 | €22,501 | +€6,252 | +38.5% |
| Other amounts payable | 47/48 | €1,244 | - | -€1,244 | |
| Accrued charges and deferred income | 492/3 | - | €1,875 | +€1,875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €1,639 | +€878 | +116% |
| Other operating charges | 640/8 | €1,295 | €644 | -€651 | -50.3% |
| Gross operating margin | 9900 | €2,850 | €13,548 | +€10,698 | +375% |
| Operating profit (loss) | 9901 | €795 | €11,265 | +€10,471 | +1,318% |
| Financial charges | 65/66B | €62 | €498 | +€436 | +708% |
| Recurring financial charges | 65 | €62 | €498 | +€436 | +708% |
| Profit (loss) for the period before taxes | 9903 | €733 | €10,767 | +€10,034 | +1,369% |
| Income taxes | 67/77 | - | €5,593 | +€5,593 | |
| Profit (loss) for the period | 9904 | €733 | €5,174 | +€4,441 | +606% |
| Profit (loss) for the period to be appropriated | 9905 | €733 | €5,174 | +€4,441 | +606% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.