B. BARBER: 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.
B. BARBER
Largest movements
- Cash -€725
down €725 (-95.0%), from €764 to €38
mainly Net result for the year (-€22,660) and Tax, wage and social debts (-€2,531)
- Receivables within one year +€688
new in 2025: €688
- Tangible fixed assets -€333
down €333 (-43.3%), from €769 to €436
- Deferred charges and accrued income +€151
new in 2025: €151
- Other debts +€22,897
up €22,897 (+1159.4%), from €1,975 to €24,872
- Profit (loss) carried forward -€22,660
down €22,660 (-147.9%), from -€15,321 to -€37,981
- Tax, wage and social debts -€2,531
down €2,531 (-55.9%), from €4,531 to €2,000
of which Remuneration and social security: -€2,165
- Trade debts +€2,074
up €2,074 (+346.4%), from €599 to €2,672
- Gross operating margin -€7,942
down €7,942 (-58.1%), from -€13,676 to -€21,618
- Depreciation -€1,027
down €1,027 (-75.5%), from €1,361 to €333
- Other operating charges +€223
new in 2025: €223
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.
Cash bridge derived
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 | €1,783 | €1,563 | -€220 | -12.3% |
| Fixed assets | 21/28 | €1,019 | €686 | -€333 | -32.7% |
| Tangible fixed assets | 22/27 | €769 | €436 | -€333 | -43.3% |
| Other tangible fixed assets | 26 | €769 | €436 | -€333 | -43.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €764 | €877 | +€114 | +14.9% |
| Amounts receivable within one year | 40/41 | - | €688 | +€688 | |
| Other amounts receivable | 41 | - | €688 | +€688 | |
| Cash at bank and in hand | 54/58 | €764 | €38 | -€725 | -95.0% |
| Deferred charges and accrued income | 490/1 | - | €151 | +€151 | |
| Total equity and liabilities | 10/49 | €1,783 | €1,563 | -€220 | -12.3% |
| Equity | 10/15 | -€5,321 | -€27,981 | -€22,660 | -425.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,321 | -€37,981 | -€22,660 | -147.9% |
| Amounts payable | 17/49 | €7,104 | €29,545 | +€22,440 | +315.9% |
| Amounts payable within one year | 42/48 | €7,104 | €29,545 | +€22,440 | +315.9% |
| Trade debts | 44 | €599 | €2,672 | +€2,074 | +346.4% |
| Suppliers | 440/4 | €599 | €2,672 | +€2,074 | +346.4% |
| Taxes, remuneration and social security | 45 | €4,531 | €2,000 | -€2,531 | -55.9% |
| Taxes | 450/3 | €2,366 | €2,000 | -€366 | -15.5% |
| Remuneration and social security | 454/9 | €2,165 | - | -€2,165 | |
| Other amounts payable | 47/48 | €1,975 | €24,872 | +€22,897 | +1159.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,361 | €333 | -€1,027 | -75.5% |
| Other operating charges | 640/8 | - | €223 | +€223 | |
| Gross operating margin | 9900 | -€13,676 | -€21,618 | -€7,942 | -58.1% |
| Operating profit (loss) | 9901 | -€15,037 | -€22,174 | -€7,137 | -47.5% |
| Financial charges | 65/66B | €285 | €486 | +€201 | +70.7% |
| Recurring financial charges | 65 | €285 | €486 | +€201 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,321 | -€22,660 | -€7,339 | -47.9% |
| Profit (loss) for the period | 9904 | -€15,321 | -€22,660 | -€7,339 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,321 | -€22,660 | -€7,339 | -47.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.