Barbara: 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.
Barbara
Largest movements
- Tangible fixed assets -€18,378
down €18,378 (-16.7%), from €109,898 to €91,520
of which Land and buildings: -€17,958
- Receivables within one year +€2,265
new in 2025: €2,265
- Profit (loss) carried forward -€18,692
down €18,692 (-6.1%), from -€304,852 to -€323,544
- Other debts +€2,364
up €2,364 (+34.9%), from €6,769 to €9,133
- Gross operating margin -€4,471
down €4,471 (-39.4%), from €11,340 to €6,869
- Depreciation +€2,029
up €2,029 (+12.4%), from €16,349 to €18,378
- Financial charges -€919
down €919 (-48.5%), from €1,897 to €978
- Financial income +€190
up €190 (+4474.1%), from €4 to €194
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 | €151,676 | €136,547 | -€15,129 | -10.0% |
| Fixed assets | 21/28 | €109,898 | €91,520 | -€18,378 | -16.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €109,898 | €91,520 | -€18,378 | -16.7% |
| Land and buildings | 22 | €107,717 | €89,758 | -€17,958 | -16.7% |
| Plant, machinery and equipment | 23 | €2,182 | €1,762 | -€420 | -19.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €41,778 | €45,027 | +€3,249 | +7.8% |
| Amounts receivable within one year | 40/41 | - | €2,265 | +€2,265 | |
| Trade receivables | 40 | - | €2,265 | +€2,265 | |
| Cash at bank and in hand | 54/58 | €3,356 | €3,820 | +€464 | +13.8% |
| Deferred charges and accrued income | 490/1 | €38,421 | €38,942 | +€521 | +1.4% |
| Total equity and liabilities | 10/49 | €151,676 | €136,547 | -€15,129 | -10.0% |
| Equity | 10/15 | €135,148 | €116,456 | -€18,692 | -13.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€304,852 | -€323,544 | -€18,692 | -6.1% |
| Amounts payable | 17/49 | €16,528 | €20,091 | +€3,563 | +21.6% |
| Amounts payable within one year | 42/48 | €14,347 | €17,858 | +€3,512 | +24.5% |
| Trade debts | 44 | €7,252 | €8,156 | +€904 | +12.5% |
| Suppliers | 440/4 | €7,252 | €8,156 | +€904 | +12.5% |
| Taxes, remuneration and social security | 45 | €325 | €569 | +€244 | +75.0% |
| Taxes | 450/3 | €325 | €569 | +€244 | +75.0% |
| Other amounts payable | 47/48 | €6,769 | €9,133 | +€2,364 | +34.9% |
| Accrued charges and deferred income | 492/3 | €2,181 | €2,233 | +€52 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,349 | €18,378 | +€2,029 | +12.4% |
| Other operating charges | 640/8 | €4,925 | €4,841 | -€84 | -1.7% |
| Non-recurring operating charges | 66A | - | €1,200 | +€1,200 | |
| Gross operating margin | 9900 | €11,340 | €6,869 | -€4,471 | -39.4% |
| Operating profit (loss) | 9901 | -€9,934 | -€17,549 | -€7,616 | -76.7% |
| Financial income | 75/76B | €4 | €194 | +€190 | +4474.1% |
| Recurring financial income | 75 | €4 | €194 | +€190 | +4474.1% |
| Financial charges | 65/66B | €1,897 | €978 | -€919 | -48.5% |
| Recurring financial charges | 65 | €1,897 | €978 | -€919 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,827 | -€18,333 | -€6,506 | -55.0% |
| Income taxes | 67/77 | €326 | €359 | +€33 | +10.1% |
| Profit (loss) for the period | 9904 | -€12,153 | -€18,692 | -€6,539 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,153 | -€18,692 | -€6,539 | -53.8% |
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 7 October 2026 via checked.be.