BARBA: 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.
BARBA
Largest movements
- Tangible fixed assets -€22,186
down €22,186 (-18.2%), from €121,986 to €99,799
of which Land and buildings: -€18,106
- Cash +€13,268
up €13,268 (+51.7%), from €25,647 to €38,914
mainly Depreciation (+€26,503) and Net result for the year (+€19,251)
- Receivables within one year -€2,540
down €2,540 (-21.0%), from €12,095 to €9,555
of which Trade receivables: -€2,540
- Debts after one year -€27,196
down €27,196 (-100.0%), from €27,196 to €0
- Profit (loss) carried forward +€19,251
up €19,251, from -€1,504 to €17,747
- Trade debts -€4,629
down €4,629 (-29.5%), from €15,710 to €11,081
- Taxes +€4,269
up €4,269, from €0 to €4,269
- Gross operating margin +€3,788
up €3,788 (+2.4%), from €154,944 to €158,731
- Staff costs +€1,836
up €1,836 (+1.8%), from €100,592 to €102,428
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 | €223,677 | €213,547 | -€10,131 | -4.5% |
| Fixed assets | 21/28 | €121,986 | €99,799 | -€22,186 | -18.2% |
| Tangible fixed assets | 22/27 | €121,986 | €99,799 | -€22,186 | -18.2% |
| Land and buildings | 22 | €97,429 | €79,323 | -€18,106 | -18.6% |
| Plant, machinery and equipment | 23 | €2,204 | €2,522 | +€318 | +14.5% |
| Furniture and vehicles | 24 | €8,820 | €8,000 | -€820 | -9.3% |
| Other tangible fixed assets | 26 | €13,532 | €9,954 | -€3,578 | -26.4% |
| Current assets | 29/58 | €101,692 | €113,747 | +€12,056 | +11.9% |
| Amounts receivable after more than one year | 29 | €41,468 | €42,795 | +€1,328 | +3.2% |
| Trade receivables | 290 | €41,468 | €42,795 | +€1,328 | +3.2% |
| Stocks and contracts in progress | 3 | €22,483 | €22,483 | = | 0.0% |
| Stocks | 30/36 | €22,483 | €22,483 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,095 | €9,555 | -€2,540 | -21.0% |
| Trade receivables | 40 | €7,954 | €5,415 | -€2,540 | -31.9% |
| Other amounts receivable | 41 | €4,140 | €4,140 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,647 | €38,914 | +€13,268 | +51.7% |
| Total equity and liabilities | 10/49 | €223,677 | €213,547 | -€10,131 | -4.5% |
| Equity | 10/15 | €141,378 | €160,630 | +€19,251 | +13.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €136,583 | €136,583 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €134,723 | €134,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,504 | €17,747 | +€19,251 | |
| Amounts payable | 17/49 | €82,299 | €52,917 | -€29,382 | -35.7% |
| Amounts payable after more than one year | 17 | €27,196 | €0 | -€27,196 | -100.0% |
| Financial debts | 170/4 | €27,196 | €0 | -€27,196 | -100.0% |
| Amounts payable within one year | 42/48 | €55,103 | €52,917 | -€2,186 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €25,866 | €27,196 | +€1,330 | +5.1% |
| Trade debts | 44 | €15,710 | €11,081 | -€4,629 | -29.5% |
| Suppliers | 440/4 | €15,710 | €11,081 | -€4,629 | -29.5% |
| Taxes, remuneration and social security | 45 | €13,528 | €14,641 | +€1,113 | +8.2% |
| Taxes | 450/3 | €7,826 | €12,924 | +€5,098 | +65.1% |
| Remuneration and social security | 454/9 | €5,701 | €1,717 | -€3,984 | -69.9% |
| Remuneration, social security and pensions | 62 | €100,592 | €102,428 | +€1,836 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,442 | €26,503 | +€61 | +0.2% |
| Other operating charges | 640/8 | €2,566 | €2,773 | +€207 | +8.1% |
| Gross operating margin | 9900 | €154,944 | €158,731 | +€3,788 | +2.4% |
| Operating profit (loss) | 9901 | €25,343 | €27,027 | +€1,684 | +6.6% |
| Financial income | 75/76B | €0 | €3 | +€3 | +761.8% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +761.8% |
| Financial charges | 65/66B | €4,899 | €3,510 | -€1,389 | -28.4% |
| Recurring financial charges | 65 | €4,899 | €3,510 | -€1,389 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €20,445 | €23,520 | +€3,076 | +15.0% |
| Income taxes | 67/77 | €0 | €4,269 | +€4,269 | |
| Profit (loss) for the period | 9904 | €20,445 | €19,251 | -€1,193 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,445 | €19,251 | -€1,193 | -5.8% |
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 29 September 2026 via checked.be.