BARBADOS: 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.
BARBADOS
Largest movements
- Cash -€21,933
down €21,933 (-9.3%), from €236,859 to €214,926
mainly Tax, wage and social debts (-€13,635) and Net result for the year (-€6,497)
- Tax, wage and social debts -€13,635
down €13,635 (-100.0%), from €13,635 to €0
- Gross operating margin -€69,653
down €69,653, from €62,524 to -€7,129
- Taxes -€13,925
down €13,925 (-99.5%), from €13,994 to €70
- Financial income +€1,101
up €1,101 (+78.1%), from €1,410 to €2,512
- Other operating charges -€831
down €831 (-32.1%), from €2,593 to €1,762
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 | €831,836 | €812,021 | -€19,815 | -2.4% |
| Fixed assets | 21/28 | €30,480 | €30,480 | = | 0.0% |
| Tangible fixed assets | 22/27 | €30,141 | €30,141 | = | 0.0% |
| Land and buildings | 22 | €30,141 | €30,141 | = | 0.0% |
| Financial fixed assets | 28 | €339 | €339 | = | 0.0% |
| Current assets | 29/58 | €801,356 | €781,541 | -€19,815 | -2.5% |
| Amounts receivable within one year | 40/41 | €563,739 | €565,792 | +€2,053 | +0.4% |
| Trade receivables | 40 | €455,255 | €455,255 | = | 0.0% |
| Other amounts receivable | 41 | €108,484 | €110,537 | +€2,053 | +1.9% |
| Cash at bank and in hand | 54/58 | €236,859 | €214,926 | -€21,933 | -9.3% |
| Deferred charges and accrued income | 490/1 | €758 | €822 | +€64 | +8.4% |
| Total equity and liabilities | 10/49 | €831,836 | €812,021 | -€19,815 | -2.4% |
| Equity | 10/15 | €817,233 | €810,735 | -€6,497 | -0.8% |
| Contributions | 10/11 | €123,788 | €123,788 | = | 0.0% |
| Capital | 10 | €123,788 | €123,788 | = | 0.0% |
| Issued capital | 100 | €123,788 | €123,788 | = | 0.0% |
| Reserves | 13 | €693,444 | €686,947 | -€6,497 | -0.9% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €690,966 | €684,468 | -€6,497 | -0.9% |
| Amounts payable | 17/49 | €14,604 | €1,286 | -€13,318 | -91.2% |
| Amounts payable within one year | 42/48 | €13,879 | €539 | -€13,341 | -96.1% |
| Trade debts | 44 | €244 | €539 | +€295 | +120.8% |
| Suppliers | 440/4 | €244 | €539 | +€295 | +120.8% |
| Taxes, remuneration and social security | 45 | €13,635 | €0 | -€13,635 | -100.0% |
| Taxes | 450/3 | €13,635 | €0 | -€13,635 | -100.0% |
| Accrued charges and deferred income | 492/3 | €724 | €747 | +€22 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €2,593 | €1,762 | -€831 | -32.1% |
| Gross operating margin | 9900 | €62,524 | -€7,129 | -€69,653 | |
| Operating profit (loss) | 9901 | €59,931 | -€8,891 | -€68,822 | |
| Financial income | 75/76B | €1,410 | €2,512 | +€1,101 | +78.1% |
| Recurring financial income | 75 | €1,410 | €2,512 | +€1,101 | +78.1% |
| Financial charges | 65/66B | €501 | €48 | -€453 | -90.4% |
| Recurring financial charges | 65 | €501 | €48 | -€453 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €60,840 | -€6,428 | -€67,268 | |
| Income taxes | 67/77 | €13,994 | €70 | -€13,925 | -99.5% |
| Profit (loss) for the period | 9904 | €46,846 | -€6,497 | -€53,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,846 | -€6,497 | -€53,343 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.