BARBA'S: 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.
BARBA'S
Largest movements
- Receivables within one year -€3,799
down €3,799 (-5.2%), from €72,908 to €69,109
of which Other amounts receivable: -€3,537
- Cash +€3,478
up €3,478 (+164%), from €2,115 to €5,593
mainly Other debts (+€19,312) and Receivables within one year (+€3,799)
- Tangible fixed assets -€1,764
down €1,764 (-37.5%), from €4,707 to €2,943
- Reserves -€20,521
down €20,521 (-30.7%), from €66,875 to €46,354
of which Distributable reserves: -€20,521
- Other debts +€19,312
new in 2025: €19,312
- Trade debts -€824
down €824 (-91.4%), from €902 to €78
- Gross operating margin +€4,295
up €4,295 (+18.8%), from -€22,884 to -€18,589
- Depreciation +€262
up €262 (+10.0%), from €2,607 to €2,868
- Financial income -€245
down €245 (-10.3%), from €2,369 to €2,124
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 | €80,596 | €78,606 | -€1,990 | -2.5% |
| Fixed assets | 21/28 | €4,707 | €2,943 | -€1,764 | -37.5% |
| Tangible fixed assets | 22/27 | €4,707 | €2,943 | -€1,764 | -37.5% |
| Furniture and vehicles | 24 | €4,707 | €2,943 | -€1,764 | -37.5% |
| Current assets | 29/58 | €75,889 | €75,663 | -€226 | -0.3% |
| Amounts receivable within one year | 40/41 | €72,908 | €69,109 | -€3,799 | -5.2% |
| Trade receivables | 40 | €787 | €526 | -€261 | -33.2% |
| Other amounts receivable | 41 | €72,121 | €68,583 | -€3,537 | -4.9% |
| Cash at bank and in hand | 54/58 | €2,115 | €5,593 | +€3,478 | +164% |
| Deferred charges and accrued income | 490/1 | €867 | €961 | +€94 | +10.9% |
| Total equity and liabilities | 10/49 | €80,596 | €78,606 | -€1,990 | -2.5% |
| Equity | 10/15 | €79,275 | €58,754 | -€20,521 | -25.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €66,875 | €46,354 | -€20,521 | -30.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €65,016 | €44,495 | -€20,521 | -31.6% |
| Amounts payable | 17/49 | €1,321 | €19,852 | +€18,531 | +1,403% |
| Amounts payable within one year | 42/48 | €1,321 | €19,852 | +€18,531 | +1,403% |
| Trade debts | 44 | €902 | €78 | -€824 | -91.4% |
| Suppliers | 440/4 | €902 | €78 | -€824 | -91.4% |
| Taxes, remuneration and social security | 45 | €419 | €462 | +€43 | +10.3% |
| Taxes | 450/3 | €419 | €462 | +€43 | +10.3% |
| Other amounts payable | 47/48 | - | €19,312 | +€19,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,607 | €2,868 | +€262 | +10.0% |
| Other operating charges | 640/8 | €929 | €741 | -€188 | -20.2% |
| Gross operating margin | 9900 | -€22,884 | -€18,589 | +€4,295 | +18.8% |
| Operating profit (loss) | 9901 | -€26,419 | -€22,198 | +€4,221 | +16.0% |
| Financial income | 75/76B | €2,369 | €2,124 | -€245 | -10.3% |
| Recurring financial income | 75 | €2,369 | €2,124 | -€245 | -10.3% |
| Financial charges | 65/66B | €407 | €295 | -€112 | -27.5% |
| Recurring financial charges | 65 | €407 | €295 | -€112 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,457 | -€20,369 | +€4,088 | +16.7% |
| Income taxes | 67/77 | €151 | €152 | +€1 | +0.5% |
| Profit (loss) for the period | 9904 | -€24,609 | -€20,521 | +€4,087 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,609 | -€20,521 | +€4,087 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.