BarB: 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.
BarB
Largest movements
- Cash -€146,917
down €146,917 (-51.7%), from €283,901 to €136,983
mainly Contributions, distributions and other (-€143,461) and Current investments (-€60,000)
- Current investments +€60,000
up €60,000 (+400.0%), from €15,000 to €75,000
- Tangible fixed assets -€35,193
down €35,193 (-5.8%), from €605,911 to €570,719
of which Land and buildings: -€29,195
- Receivables within one year +€15,457
up €15,457 (+17.9%), from €86,179 to €101,635
of which Other amounts receivable: +€20,499
- Reserves -€110,597
down €110,597 (-77.1%), from €143,461 to €32,864
- Other debts +€86,263
up €86,263 (+43.4%), from €198,799 to €285,063
- Debts after one year -€44,232
down €44,232 (-11.3%), from €392,463 to €348,232
- Accrued charges and deferred income -€41,559
down €41,559 (-24.1%), from €172,360 to €130,801
- Gross operating margin -€142,319
down €142,319 (-49.4%), from €288,367 to €146,048
- Taxes -€37,190
down €37,190 (-75.3%), from €49,398 to €12,208
- Staff costs +€2,947
up €2,947 (+6.8%), from €43,117 to €46,064
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 | €995,856 | €888,946 | -€106,909 | -10.7% |
| Fixed assets | 21/28 | €605,911 | €570,719 | -€35,193 | -5.8% |
| Tangible fixed assets | 22/27 | €605,911 | €570,719 | -€35,193 | -5.8% |
| Land and buildings | 22 | €526,391 | €497,196 | -€29,195 | -5.5% |
| Plant, machinery and equipment | 23 | €3,055 | €2,092 | -€963 | -31.5% |
| Furniture and vehicles | 24 | €11,893 | €11,614 | -€279 | -2.3% |
| Other tangible fixed assets | 26 | €64,572 | €59,816 | -€4,756 | -7.4% |
| Current assets | 29/58 | €389,944 | €318,228 | -€71,717 | -18.4% |
| Amounts receivable within one year | 40/41 | €86,179 | €101,635 | +€15,457 | +17.9% |
| Trade receivables | 40 | €86,179 | €81,136 | -€5,043 | -5.9% |
| Other amounts receivable | 41 | €0 | €20,499 | +€20,499 | |
| Current investments | 50/53 | €15,000 | €75,000 | +€60,000 | +400.0% |
| Cash at bank and in hand | 54/58 | €283,901 | €136,983 | -€146,917 | -51.7% |
| Deferred charges and accrued income | 490/1 | €4,865 | €4,609 | -€256 | -5.3% |
| Total equity and liabilities | 10/49 | €995,856 | €888,946 | -€106,909 | -10.7% |
| Equity | 10/15 | €162,061 | €51,464 | -€110,597 | -68.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,461 | €32,864 | -€110,597 | -77.1% |
| Distributable reserves | 133 | €143,461 | €32,864 | -€110,597 | -77.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €833,795 | €837,483 | +€3,688 | +0.4% |
| Amounts payable after more than one year | 17 | €392,463 | €348,232 | -€44,232 | -11.3% |
| Financial debts | 170/4 | €392,463 | €348,232 | -€44,232 | -11.3% |
| Amounts payable within one year | 42/48 | €268,972 | €358,450 | +€89,478 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €43,491 | €44,232 | +€741 | +1.7% |
| Trade debts | 44 | €4,191 | €10,655 | +€6,463 | +154.2% |
| Suppliers | 440/4 | €4,191 | €10,655 | +€6,463 | +154.2% |
| Taxes, remuneration and social security | 45 | €22,490 | €18,501 | -€3,989 | -17.7% |
| Taxes | 450/3 | €13,989 | €8,684 | -€5,305 | -37.9% |
| Remuneration and social security | 454/9 | €8,501 | €9,817 | +€1,316 | +15.5% |
| Other amounts payable | 47/48 | €198,799 | €285,063 | +€86,263 | +43.4% |
| Accrued charges and deferred income | 492/3 | €172,360 | €130,801 | -€41,559 | -24.1% |
| Remuneration, social security and pensions | 62 | €43,117 | €46,064 | +€2,947 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,906 | €38,691 | +€2,786 | +7.8% |
| Other operating charges | 640/8 | €3,389 | €2,494 | -€895 | -26.4% |
| Non-recurring operating charges | 66A | €107 | €0 | -€107 | -100.0% |
| Gross operating margin | 9900 | €288,367 | €146,048 | -€142,319 | -49.4% |
| Operating profit (loss) | 9901 | €205,849 | €58,798 | -€147,050 | -71.4% |
| Financial income | 75/76B | €3,457 | €4,388 | +€931 | +26.9% |
| Recurring financial income | 75 | €3,457 | €4,388 | +€931 | +26.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €16,447 | €18,114 | +€1,667 | +10.1% |
| Recurring financial charges | 65 | €16,447 | €18,114 | +€1,667 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €192,859 | €45,072 | -€147,787 | -76.6% |
| Income taxes | 67/77 | €49,398 | €12,208 | -€37,190 | -75.3% |
| Profit (loss) for the period | 9904 | €143,461 | €32,864 | -€110,597 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €143,461 | €32,864 | -€110,597 | -77.1% |
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 7 October 2026 via checked.be.