Barbara Honey & Co: what changed
Barbara Honey & Co
Largest movements
- Receivables within one year -€763
down €763 (-9.1%), from €8,385 to €7,622
of which Trade receivables: -€2,464
- Deferred charges and accrued income +€409
up €409 (+72.8%), from €563 to €972
- Formation expenses -€229
down €229 (-98.6%), from €232 to €3
- Tangible fixed assets -€188
no longer reported in 2025 (was €188)
- Profit (loss) carried forward -€4,839
down €4,839, from €3,082 to -€1,757
- Tax, wage and social debts +€3,840
up €3,840 (+59.6%), from €6,438 to €10,278
of which Remuneration and social security: +€3,116
- Trade debts +€1,851
up €1,851 (+85.7%), from €2,160 to €4,012
- Short-term financial debts -€1,697
down €1,697 (-42.7%), from €3,972 to €2,275
- Gross operating margin -€17,707
down €17,707 (-58.7%), from €30,147 to €12,439
- Staff costs -€14,373
down €14,373 (-48.1%), from €29,896 to €15,523
- Financial charges +€447
up €447 (+53.4%), from €836 to €1,283
- Depreciation -€305
down €305 (-42.2%), from €722 to €417
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,653 | €15,807 | -€845 | -5.1% |
| Formation expenses | 20 | €232 | €3 | -€229 | -98.6% |
| Fixed assets | 21/28 | €7,472 | €7,210 | -€262 | -3.5% |
| Tangible fixed assets | 22/27 | €188 | - | -€188 | |
| Furniture and vehicles | 24 | €188 | - | -€188 | |
| Financial fixed assets | 28 | €7,284 | €7,210 | -€74 | -1.0% |
| Current assets | 29/58 | €8,948 | €8,594 | -€354 | -4.0% |
| Amounts receivable within one year | 40/41 | €8,385 | €7,622 | -€763 | -9.1% |
| Trade receivables | 40 | €2,464 | - | -€2,464 | |
| Other amounts receivable | 41 | €5,921 | €7,622 | +€1,701 | +28.7% |
| Deferred charges and accrued income | 490/1 | €563 | €972 | +€409 | +72.8% |
| Total equity and liabilities | 10/49 | €16,653 | €15,807 | -€845 | -5.1% |
| Equity | 10/15 | €4,082 | -€757 | -€4,839 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,082 | -€1,757 | -€4,839 | |
| Amounts payable | 17/49 | €12,571 | €16,565 | +€3,994 | +31.8% |
| Amounts payable within one year | 42/48 | €12,571 | €16,565 | +€3,994 | +31.8% |
| Financial debts | 43 | €3,972 | €2,275 | -€1,697 | -42.7% |
| Credit institutions | 430/8 | €3,972 | €2,275 | -€1,697 | -42.7% |
| Trade debts | 44 | €2,160 | €4,012 | +€1,851 | +85.7% |
| Suppliers | 440/4 | €2,160 | €4,012 | +€1,851 | +85.7% |
| Taxes, remuneration and social security | 45 | €6,438 | €10,278 | +€3,840 | +59.6% |
| Taxes | 450/3 | €4,240 | €4,964 | +€724 | +17.1% |
| Remuneration and social security | 454/9 | €2,198 | €5,314 | +€3,116 | +142% |
| Remuneration, social security and pensions | 62 | €29,896 | €15,523 | -€14,373 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €722 | €417 | -€305 | -42.2% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €30,147 | €12,439 | -€17,707 | -58.7% |
| Operating profit (loss) | 9901 | -€471 | -€3,567 | -€3,095 | -657% |
| Financial income | 75/76B | €28 | €10 | -€18 | -63.5% |
| Recurring financial income | 75 | €28 | €10 | -€18 | -63.5% |
| Financial charges | 65/66B | €836 | €1,283 | +€447 | +53.4% |
| Recurring financial charges | 65 | €836 | €1,283 | +€447 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,280 | -€4,839 | -€3,560 | -278% |
| Income taxes | 67/77 | €278 | - | -€278 | |
| Profit (loss) for the period | 9904 | -€1,558 | -€4,839 | -€3,282 | -211% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,558 | -€4,839 | -€3,282 | -211% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.