BARBAKINE: 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.
BARBAKINE
Largest movements
- Receivables within one year -€42,753
down €42,753 (-78.7%), from €54,303 to €11,550
of which Other amounts receivable: -€42,000
- Cash +€10,576
up €10,576 (+155%), from €6,807 to €17,383
mainly Receivables within one year (+€42,753) and Net result for the year (+€15,019)
- Deferred charges and accrued income -€3,668
down €3,668 (-53.7%), from €6,826 to €3,158
- Tangible fixed assets -€2,591
down €2,591 (-33.1%), from €7,832 to €5,241
of which Furniture and vehicles: -€1,388
- Other debts -€46,870
no longer reported in 2026 (was €46,870)
- Reserves +€15,019
new in 2026: €15,019
- Accrued charges and deferred income -€7,105
no longer reported in 2026 (was €7,105)
- Tax, wage and social debts +€1,875
new in 2026: €1,875
- Debts after one year -€1,355
down €1,355 (-79.0%), from €1,714 to €359
- Gross operating margin +€12,723
up €12,723 (+132%), from €9,658 to €22,381
- Taxes +€2,460
up €2,460 (+128%), from €1,927 to €4,388
- Financial income -€2,041
down €2,041 (-78.8%), from €2,591 to €550
- Other operating charges -€901
down €901 (-63.1%), from €1,429 to €528
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,768 | €37,332 | -€38,436 | -50.7% |
| Fixed assets | 21/28 | €7,832 | €5,241 | -€2,591 | -33.1% |
| Tangible fixed assets | 22/27 | €7,832 | €5,241 | -€2,591 | -33.1% |
| Plant, machinery and equipment | 23 | €3,540 | €2,337 | -€1,203 | -34.0% |
| Furniture and vehicles | 24 | €4,292 | €2,904 | -€1,388 | -32.3% |
| Current assets | 29/58 | €67,936 | €32,091 | -€35,846 | -52.8% |
| Amounts receivable within one year | 40/41 | €54,303 | €11,550 | -€42,753 | -78.7% |
| Trade receivables | 40 | €753 | - | -€753 | |
| Other amounts receivable | 41 | €53,550 | €11,550 | -€42,000 | -78.4% |
| Cash at bank and in hand | 54/58 | €6,807 | €17,383 | +€10,576 | +155% |
| Deferred charges and accrued income | 490/1 | €6,826 | €3,158 | -€3,668 | -53.7% |
| Total equity and liabilities | 10/49 | €75,768 | €37,332 | -€38,436 | -50.7% |
| Equity | 10/15 | €18,600 | €33,619 | +€15,019 | +80.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €15,019 | +€15,019 | |
| Distributable reserves | 133 | - | €15,019 | +€15,019 | |
| Amounts payable | 17/49 | €57,168 | €3,713 | -€53,456 | -93.5% |
| Amounts payable after more than one year | 17 | €1,714 | €359 | -€1,355 | -79.0% |
| Financial debts | 170/4 | €1,714 | €359 | -€1,355 | -79.0% |
| Amounts payable within one year | 42/48 | €48,349 | €3,353 | -€44,995 | -93.1% |
| Current portion of amounts payable after more than one year | 42 | €1,478 | €1,478 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €1,875 | +€1,875 | |
| Taxes | 450/3 | - | €1,875 | +€1,875 | |
| Other amounts payable | 47/48 | €46,870 | - | -€46,870 | |
| Accrued charges and deferred income | 492/3 | €7,105 | - | -€7,105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,511 | €2,591 | +€80 | +3.2% |
| Other operating charges | 640/8 | €1,429 | €528 | -€901 | -63.1% |
| Gross operating margin | 9900 | €9,658 | €22,381 | +€12,723 | +132% |
| Operating profit (loss) | 9901 | €5,718 | €19,262 | +€13,544 | +237% |
| Financial income | 75/76B | €2,591 | €550 | -€2,041 | -78.8% |
| Recurring financial income | 75 | €2,591 | €550 | -€2,041 | -78.8% |
| Financial charges | 65/66B | €542 | €405 | -€137 | -25.3% |
| Recurring financial charges | 65 | €542 | €405 | -€137 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €7,768 | €19,407 | +€11,640 | +150% |
| Income taxes | 67/77 | €1,927 | €4,388 | +€2,460 | +128% |
| Profit (loss) for the period | 9904 | €5,840 | €15,019 | +€9,179 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €5,840 | €15,019 | +€9,179 | +157% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.