BARBARASSE: 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.
BARBARASSE
Largest movements
- Cash -€4,334
down €4,334 (-70.5%), from €6,150 to €1,816
mainly Net result for the year (-€6,269) and Tax, wage and social debts (-€874)
- Tangible fixed assets -€606
down €606 (-21.0%), from €2,889 to €2,283
- Receivables within one year -€292
down €292 (-13.7%), from €2,136 to €1,844
of which Trade receivables: -€965
- Profit (loss) carried forward -€6,269
down €6,269 (-146.5%), from -€4,279 to -€10,549
- Advances received +€2,047
new in 2025: €2,047
- Tax, wage and social debts -€874
down €874 (-14.4%), from €6,076 to €5,201
of which Remuneration and social security: -€1,027
- Trade debts -€140
down €140 (-2.6%), from €5,378 to €5,238
- Staff costs +€11,379
up €11,379 (+291.9%), from €3,899 to €15,278
- Gross operating margin +€9,625
up €9,625 (+2381.3%), from €404 to €10,030
- Depreciation +€466
up €466 (+332.5%), from €140 to €606
- Financial charges -€192
down €192 (-29.8%), from €645 to €452
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 | €11,175 | €5,943 | -€5,232 | -46.8% |
| Fixed assets | 21/28 | €2,889 | €2,283 | -€606 | -21.0% |
| Tangible fixed assets | 22/27 | €2,889 | €2,283 | -€606 | -21.0% |
| Plant, machinery and equipment | 23 | €2,889 | €2,283 | -€606 | -21.0% |
| Current assets | 29/58 | €8,286 | €3,660 | -€4,626 | -55.8% |
| Amounts receivable within one year | 40/41 | €2,136 | €1,844 | -€292 | -13.7% |
| Trade receivables | 40 | €965 | - | -€965 | |
| Other amounts receivable | 41 | €1,171 | €1,844 | +€673 | +57.5% |
| Cash at bank and in hand | 54/58 | €6,150 | €1,816 | -€4,334 | -70.5% |
| Total equity and liabilities | 10/49 | €11,175 | €5,943 | -€5,232 | -46.8% |
| Equity | 10/15 | -€1,279 | -€7,549 | -€6,269 | -490.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,279 | -€10,549 | -€6,269 | -146.5% |
| Amounts payable | 17/49 | €12,454 | €13,492 | +€1,038 | +8.3% |
| Amounts payable within one year | 42/48 | €12,454 | €13,492 | +€1,038 | +8.3% |
| Trade debts | 44 | €5,378 | €5,238 | -€140 | -2.6% |
| Suppliers | 440/4 | €5,378 | €5,238 | -€140 | -2.6% |
| Advances received on contracts in progress | 46 | - | €2,047 | +€2,047 | |
| Taxes, remuneration and social security | 45 | €6,076 | €5,201 | -€874 | -14.4% |
| Taxes | 450/3 | €2,411 | €2,564 | +€153 | +6.3% |
| Remuneration and social security | 454/9 | €3,665 | €2,638 | -€1,027 | -28.0% |
| Other amounts payable | 47/48 | €1,000 | €1,005 | +€5 | +0.5% |
| Remuneration, social security and pensions | 62 | €3,899 | €15,278 | +€11,379 | +291.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €606 | +€466 | +332.5% |
| Gross operating margin | 9900 | €404 | €10,030 | +€9,625 | +2381.3% |
| Operating profit (loss) | 9901 | -€3,634 | -€5,854 | -€2,220 | -61.1% |
| Financial income | 75/76B | €0 | €37 | +€37 | +371500.0% |
| Recurring financial income | 75 | €0 | €37 | +€37 | +371500.0% |
| Financial charges | 65/66B | €645 | €452 | -€192 | -29.8% |
| Recurring financial charges | 65 | €645 | €452 | -€192 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,279 | -€6,269 | -€1,990 | -46.5% |
| Profit (loss) for the period | 9904 | -€4,279 | -€6,269 | -€1,990 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,279 | -€6,269 | -€1,990 | -46.5% |
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 12 October 2026 via checked.be.