BARBAPAPA: 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.
BARBAPAPA
Largest movements
- Stocks and contracts +€735,259
new in 2025: €735,259
- Receivables within one year -€136,709
down €136,709 (-93.9%), from €145,613 to €8,904
of which Other amounts receivable: -€133,596
- Other debts +€410,000
up €410,000, from €0 to €410,000
- Short-term financial debts +€205,000
new in 2025: €205,000
- Debts after one year -€23,724
down €23,724 (-13.7%), from €172,547 to €148,823
of which Financial debts: -€23,724
- Accrued charges and deferred income +€10,740
up €10,740, from €0 to €10,740
- Financial income -€142,811
down €142,811 (-100%), from €142,811 to €0
of which Non-recurring financial income: -€139,961
- Gross operating margin +€33,913
up €33,913, from -€13,574 to €20,339
- Taxes -€29,277
down €29,277 (-100%), from €29,277 to €0
- Financial charges +€10,398
up €10,398 (+197%), from €5,271 to €15,668
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 | €386,242 | €982,365 | +€596,124 | +154% |
| Fixed assets | 21/28 | €238,424 | €232,273 | -€6,151 | -2.6% |
| Tangible fixed assets | 22/27 | €238,424 | €232,273 | -€6,151 | -2.6% |
| Land and buildings | 22 | €238,424 | €232,273 | -€6,151 | -2.6% |
| Current assets | 29/58 | €147,818 | €750,092 | +€602,275 | +407% |
| Stocks and contracts in progress | 3 | - | €735,259 | +€735,259 | |
| Stocks | 30/36 | - | €735,259 | +€735,259 | |
| Amounts receivable within one year | 40/41 | €145,613 | €8,904 | -€136,709 | -93.9% |
| Trade receivables | 40 | €3,113 | €0 | -€3,113 | -100% |
| Other amounts receivable | 41 | €142,500 | €8,904 | -€133,596 | -93.8% |
| Cash at bank and in hand | 54/58 | €2,205 | €5,929 | +€3,724 | +169% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €386,242 | €982,365 | +€596,124 | +154% |
| Equity | 10/15 | €186,089 | €184,059 | -€2,030 | -1.1% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,089 | €74,059 | -€2,030 | -2.7% |
| Amounts payable | 17/49 | €200,153 | €798,306 | +€598,154 | +299% |
| Amounts payable after more than one year | 17 | €172,547 | €148,823 | -€23,724 | -13.7% |
| Financial debts | 170/4 | €172,547 | €148,823 | -€23,724 | -13.7% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €27,606 | €638,744 | +€611,138 | +2,214% |
| Current portion of amounts payable after more than one year | 42 | €23,329 | €23,724 | +€395 | +1.7% |
| Financial debts | 43 | - | €205,000 | +€205,000 | |
| Credit institutions | 430/8 | - | €205,000 | +€205,000 | |
| Trade debts | 44 | €0 | €20 | +€20 | |
| Suppliers | 440/4 | €0 | €20 | +€20 | |
| Taxes, remuneration and social security | 45 | €4,277 | €0 | -€4,277 | -100% |
| Taxes | 450/3 | €4,277 | €0 | -€4,277 | -100% |
| Other amounts payable | 47/48 | €0 | €410,000 | +€410,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €10,740 | +€10,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,151 | €6,151 | = | 0.0% |
| Other operating charges | 640/8 | €707 | €550 | -€157 | -22.2% |
| Gross operating margin | 9900 | -€13,574 | €20,339 | +€33,913 | |
| Operating profit (loss) | 9901 | -€20,432 | €13,638 | +€34,070 | |
| Financial income | 75/76B | €142,811 | €0 | -€142,811 | -100% |
| Recurring financial income | 75 | €2,850 | €0 | -€2,850 | -100% |
| Non-recurring financial income | 76B | €139,961 | €0 | -€139,961 | -100% |
| Financial charges | 65/66B | €5,271 | €15,668 | +€10,398 | +197% |
| Recurring financial charges | 65 | €5,271 | €15,668 | +€10,398 | +197% |
| Profit (loss) for the period before taxes | 9903 | €117,109 | -€2,030 | -€119,139 | |
| Income taxes | 67/77 | €29,277 | €0 | -€29,277 | -100% |
| Profit (loss) for the period | 9904 | €87,831 | -€2,030 | -€89,862 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,831 | -€2,030 | -€89,862 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.