98'H Barber: 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.
98'H Barber
Largest movements
- Tangible fixed assets -€3,299
down €3,299 (-28.7%), from €11,477 to €8,178
- Receivables within one year +€2,675
up €2,675 (+17.4%), from €15,418 to €18,093
- Cash +€812
up €812 (+19.3%), from €4,216 to €5,027
mainly Net result for the year (+€21,519) and Tax, wage and social debts (+€4,133)
- Other debts -€29,218
down €29,218 (-96.2%), from €30,366 to €1,147
- Profit (loss) carried forward +€21,519
up €21,519 (+1,182%), from €1,820 to €23,339
- Tax, wage and social debts +€4,133
up €4,133 (+88.4%), from €4,674 to €8,807
- Trade debts +€3,742
up €3,742 (+1,426%), from €262 to €4,004
- Gross operating margin +€22,371
up €22,371 (+189%), from €11,831 to €34,202
- Depreciation -€5,244
down €5,244 (-85.0%), from €6,167 to €922
- Taxes +€5,227
up €5,227 (+1,148%), from €456 to €5,683
- Other operating charges +€1,822
up €1,822 (+237%), from €767 to €2,589
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,122 | €40,298 | +€175 | +0.4% |
| Fixed assets | 21/28 | €20,477 | €17,178 | -€3,299 | -16.1% |
| Tangible fixed assets | 22/27 | €11,477 | €8,178 | -€3,299 | -28.7% |
| Furniture and vehicles | 24 | €11,477 | €8,178 | -€3,299 | -28.7% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €19,645 | €23,120 | +€3,475 | +17.7% |
| Amounts receivable within one year | 40/41 | €15,418 | €18,093 | +€2,675 | +17.4% |
| Trade receivables | 40 | €15,418 | €18,093 | +€2,675 | +17.4% |
| Cash at bank and in hand | 54/58 | €4,216 | €5,027 | +€812 | +19.3% |
| Deferred charges and accrued income | 490/1 | €12 | - | -€12 | |
| Total equity and liabilities | 10/49 | €40,122 | €40,298 | +€175 | +0.4% |
| Equity | 10/15 | €4,820 | €26,339 | +€21,519 | +446% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,820 | €23,339 | +€21,519 | +1,182% |
| Amounts payable | 17/49 | €35,302 | €13,958 | -€21,344 | -60.5% |
| Amounts payable within one year | 42/48 | €35,302 | €13,958 | -€21,344 | -60.5% |
| Trade debts | 44 | €262 | €4,004 | +€3,742 | +1,426% |
| Suppliers | 440/4 | €262 | €4,004 | +€3,742 | +1,426% |
| Taxes, remuneration and social security | 45 | €4,674 | €8,807 | +€4,133 | +88.4% |
| Taxes | 450/3 | €4,674 | €8,807 | +€4,133 | +88.4% |
| Other amounts payable | 47/48 | €30,366 | €1,147 | -€29,218 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,167 | €922 | -€5,244 | -85.0% |
| Other operating charges | 640/8 | €767 | €2,589 | +€1,822 | +237% |
| Non-recurring operating charges | 66A | - | €3,477 | +€3,477 | |
| Gross operating margin | 9900 | €11,831 | €34,202 | +€22,371 | +189% |
| Operating profit (loss) | 9901 | €4,897 | €27,213 | +€22,316 | +456% |
| Financial income | 75/76B | €1 | €71 | +€70 | +10,149% |
| Recurring financial income | 75 | €1 | €71 | +€70 | +10,149% |
| Financial charges | 65/66B | €67 | €82 | +€14 | +21.0% |
| Recurring financial charges | 65 | €67 | €82 | +€14 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €4,830 | €27,202 | +€22,372 | +463% |
| Income taxes | 67/77 | €456 | €5,683 | +€5,227 | +1,148% |
| Profit (loss) for the period | 9904 | €4,375 | €21,519 | +€17,145 | +392% |
| Profit (loss) for the period to be appropriated | 9905 | €4,375 | €21,519 | +€17,145 | +392% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.