Barbara Ventures: 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.
What changed
Barbara Ventures
fiscal year 31-12-2024 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€1.2m
31-12-2024 · €53,119+€1.2m
Equity
€33.8m
31-12-2024 · €32.6m+€1.2m
Cash
€39,343
31-12-2024 · €17,566+€21,777
Balance sheet total
€34.6m
31-12-2024 · €32.9m+€1.7m
Largest movements
Assets
- Receivables after one year +€1.3m
up €1.3m (+44.1%), from €3.0m to €4.4m
Equity and liabilities
- Profit (loss) carried forward +€1.2m
up €1.2m (+4.1%), from €29.5m to €30.8m
- Tax, wage and social debts +€357,309
up €357,309 (+1519.0%), from €23,523 to €380,832
Income statement
- Financial income +€1.6m
up €1.6m (+847.1%), from €192,131 to €1.8m
of which Financial income: +€1.6m
- Taxes +€312,878
up €312,878 (+1330.1%), from €23,523 to €336,401
- Gross operating margin -€119,423
down €119,423 (-565.5%), from -€21,118 to -€140,541
- Financial charges -€82,638
down €82,638 (-88.3%), from €93,596 to €10,959
of which Non-recurring financial charges: -€85,000
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€53,119
Gross operating margin
-€119,423
Other operating charges
-€343
Other operating items
-€102,615
Financial income
+€1.6m
Financial charges
+€82,638
Taxes
-€312,878
Result 31-12-2025
€1.2m
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€13,526
Investment
-€86,728
Financing
+€94,979
Cash 31-12-2024
€17,566
From operations (derived)
+€13,526
Net result for the year
+€1.2m
Receivables after one year
-€1.3m
Receivables within one year
-€37,983
Deferred charges and accrued income
-€176,189
Trade debts
-€29,411
Tax, wage and social debts
+€357,309
Other debts
-€5,804
Accrued charges and deferred income
+€9,638
Investment (derived)
-€86,728
Investment in fixed assets (net)
-€86,728
Financing
+€94,979
Debts after one year
+€94,979
Cash 31-12-2025
€39,343
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,895,360 | €34,550,060 | +€1.7m | +5.0% |
| Fixed assets | 21/28 | €29,843,802 | €29,930,530 | +€86,728 | +0.3% |
| Financial fixed assets | 28 | €29,843,802 | €29,930,530 | +€86,728 | +0.3% |
| Current assets | 29/58 | €3,051,559 | €4,619,531 | +€1.6m | +51.4% |
| Amounts receivable after more than one year | 29 | €3,019,368 | €4,351,391 | +€1.3m | +44.1% |
| Other amounts receivable | 291 | €3,019,368 | €4,351,391 | +€1.3m | +44.1% |
| Amounts receivable within one year | 40/41 | €14,625 | €52,607 | +€37,983 | +259.7% |
| Trade receivables | 40 | €4,918 | €0 | -€4,918 | -100.0% |
| Other amounts receivable | 41 | €9,706 | €52,607 | +€42,901 | +442.0% |
| Cash at bank and in hand | 54/58 | €17,566 | €39,343 | +€21,777 | +124.0% |
| Deferred charges and accrued income | 490/1 | - | €176,189 | +€176,189 | |
| Total equity and liabilities | 10/49 | €32,895,360 | €34,550,060 | +€1.7m | +5.0% |
| Equity | 10/15 | €32,597,442 | €33,825,431 | +€1.2m | +3.8% |
| Contributions | 10/11 | €3,066,809 | €3,066,809 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Outside capital | 11 | €3,005,309 | €3,005,309 | = | 0.0% |
| Share premium | 1100/10 | €3,005,309 | €3,005,309 | = | 0.0% |
| Reserves | 13 | €2,656 | €6,150 | +€3,494 | +131.6% |
| Non-distributable reserves | 130/1 | €2,656 | €6,150 | +€3,494 | +131.6% |
| Legal reserve | 130 | €2,656 | €6,150 | +€3,494 | +131.6% |
| Profit (loss) carried forward | 14 | €29,527,977 | €30,752,472 | +€1.2m | +4.1% |
| Amounts payable | 17/49 | €297,918 | €724,630 | +€426,711 | +143.2% |
| Amounts payable after more than one year | 17 | €236,909 | €331,888 | +€94,979 | +40.1% |
| Financial debts | 170/4 | €236,909 | €331,888 | +€94,979 | +40.1% |
| Amounts payable within one year | 42/48 | €60,233 | €382,328 | +€322,094 | +534.7% |
| Trade debts | 44 | €30,907 | €1,496 | -€29,411 | -95.2% |
| Suppliers | 440/4 | €30,907 | €1,496 | -€29,411 | -95.2% |
| Taxes, remuneration and social security | 45 | €23,523 | €380,832 | +€357,309 | +1519.0% |
| Taxes | 450/3 | €23,523 | €380,832 | +€357,309 | +1519.0% |
| Other amounts payable | 47/48 | €5,804 | €0 | -€5,804 | -100.0% |
| Accrued charges and deferred income | 492/3 | €776 | €10,414 | +€9,638 | +1241.9% |
| Non-recurring operating income | 76A | €30,829 | €0 | -€30,829 | -100.0% |
| Other operating charges | 640/8 | €776 | €1,118 | +€343 | +44.2% |
| Non-recurring operating charges | 66A | - | €102,615 | +€102,615 | |
| Gross operating margin | 9900 | -€21,118 | -€140,541 | -€119,423 | -565.5% |
| Operating profit (loss) | 9901 | -€21,893 | -€244,274 | -€222,381 | -1015.7% |
| Financial income | 75/76B | €192,131 | €1,819,623 | +€1.6m | +847.1% |
| Recurring financial income | 75 | €192,131 | €1,794,623 | +€1.6m | +834.1% |
| Non-recurring financial income | 76B | - | €25,000 | +€25,000 | |
| Financial charges | 65/66B | €93,596 | €10,959 | -€82,638 | -88.3% |
| Recurring financial charges | 65 | €8,596 | €10,959 | +€2,362 | +27.5% |
| Non-recurring financial charges | 66B | €85,000 | €0 | -€85,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €76,642 | €1,564,390 | +€1.5m | +1941.2% |
| Income taxes | 67/77 | €23,523 | €336,401 | +€312,878 | +1330.1% |
| Profit (loss) for the period | 9904 | €53,119 | €1,227,989 | +€1.2m | +2211.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,119 | €1,227,989 | +€1.2m | +2211.8% |
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 6 October 2026 via checked.be.