BARBARA GIACLINA: what changed
BARBARA GIACLINA
Largest movements
- Receivables within one year +€17,235
up €17,235 (+27.1%), from €63,659 to €80,894
of which Other amounts receivable: +€12,186
- Cash +€15,057
up €15,057 (+310%), from €4,853 to €19,910
mainly Other debts (+€29,492) and Net result for the year (+€5,883)
- Stocks and contracts +€3,910
up €3,910 (+10.9%), from €35,760 to €39,670
- Other debts +€29,492
up €29,492 (+96.8%), from €30,474 to €59,965
- Profit (loss) carried forward +€5,883
up €5,883 (+162%), from €3,641 to €9,524
- Trade debts +€2,888
up €2,888 (+891%), from €324 to €3,212
- Tax, wage and social debts -€2,019
down €2,019 (-25.2%), from €8,025 to €6,005
- Gross operating margin +€16,339
up €16,339, from -€7,352 to €8,987
- Financial charges +€2,306
up €2,306 (+213%), from €1,082 to €3,389
- Other operating charges -€1,493
down €1,493 (-74.8%), from €1,995 to €503
- Financial income +€682
up €682 (+70.1%), from €973 to €1,655
- Taxes +€654
up €654 (+307%), from €213 to €867
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,124 | €141,367 | +€36,244 | +34.5% |
| Current assets | 29/58 | €105,124 | €141,367 | +€36,244 | +34.5% |
| Stocks and contracts in progress | 3 | €35,760 | €39,670 | +€3,910 | +10.9% |
| Stocks | 30/36 | €35,760 | €39,670 | +€3,910 | +10.9% |
| Amounts receivable within one year | 40/41 | €63,659 | €80,894 | +€17,235 | +27.1% |
| Trade receivables | 40 | €38,077 | €43,125 | +€5,049 | +13.3% |
| Other amounts receivable | 41 | €25,582 | €37,769 | +€12,186 | +47.6% |
| Cash at bank and in hand | 54/58 | €4,853 | €19,910 | +€15,057 | +310% |
| Deferred charges and accrued income | 490/1 | €852 | €894 | +€42 | +4.9% |
| Total equity and liabilities | 10/49 | €105,124 | €141,367 | +€36,244 | +34.5% |
| Equity | 10/15 | €66,301 | €72,185 | +€5,883 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,061 | €44,061 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €44,061 | €44,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,641 | €9,524 | +€5,883 | +162% |
| Amounts payable | 17/49 | €38,822 | €69,183 | +€30,360 | +78.2% |
| Amounts payable within one year | 42/48 | €38,822 | €69,183 | +€30,360 | +78.2% |
| Trade debts | 44 | €324 | €3,212 | +€2,888 | +891% |
| Suppliers | 440/4 | €324 | €3,212 | +€2,888 | +891% |
| Taxes, remuneration and social security | 45 | €8,025 | €6,005 | -€2,019 | -25.2% |
| Taxes | 450/3 | €8,025 | €6,005 | -€2,019 | -25.2% |
| Other amounts payable | 47/48 | €30,474 | €59,965 | +€29,492 | +96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,995 | €503 | -€1,493 | -74.8% |
| Gross operating margin | 9900 | -€7,352 | €8,987 | +€16,339 | |
| Operating profit (loss) | 9901 | -€9,347 | €8,484 | +€17,831 | |
| Financial income | 75/76B | €973 | €1,655 | +€682 | +70.1% |
| Recurring financial income | 75 | €973 | €1,655 | +€682 | +70.1% |
| Financial charges | 65/66B | €1,082 | €3,389 | +€2,306 | +213% |
| Recurring financial charges | 65 | €1,082 | €3,389 | +€2,306 | +213% |
| Profit (loss) for the period before taxes | 9903 | -€9,456 | €6,751 | +€16,207 | |
| Income taxes | 67/77 | €213 | €867 | +€654 | +307% |
| Profit (loss) for the period | 9904 | -€9,670 | €5,883 | +€15,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,670 | €5,883 | +€15,553 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.