BARBARICH: 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.
BARBARICH
Largest movements
- Receivables within one year +€582,444
up €582,444 (+33.4%), from €1.7m to €2.3m
of which Trade receivables: +€448,247
- Tangible fixed assets +€344,055
up €344,055 (+98.7%), from €348,437 to €692,492
- Stocks and contracts +€270,031
up €270,031 (+12.5%), from €2.2m to €2.4m
- Cash -€178,962
down €178,962 (-13.1%), from €1.4m to €1.2m
mainly Contributions, distributions and other (-€682,779) and Receivables within one year (-€582,444)
- Profit (loss) carried forward +€651,937
up €651,937 (+33.6%), from €1.9m to €2.6m
- Trade debts +€355,153
up €355,153 (+22.5%), from €1.6m to €1.9m
- Other debts +€205,135
up €205,135 (+38.9%), from €527,168 to €732,303
- Current portion of long-term debt -€183,052
down €183,052 (-38.1%), from €480,740 to €297,688
- Staff costs +€574,421
up €574,421 (+31.3%), from €1.8m to €2.4m
- Taxes -€137,602
down €137,602 (-26.4%), from €520,812 to €383,210
- Gross operating margin -€95,676
down €95,676 (-2.1%), from €4.5m to €4.4m
- Depreciation +€60,228
up €60,228 (+55.9%), from €107,798 to €168,025
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 | €5,638,154 | €6,722,975 | +€1.1m | +19.2% |
| Fixed assets | 21/28 | €348,437 | €713,235 | +€364,798 | +104.7% |
| Intangible fixed assets | 21 | - | €20,743 | +€20,743 | |
| Tangible fixed assets | 22/27 | €348,437 | €692,492 | +€344,055 | +98.7% |
| Furniture and vehicles | 24 | €128,859 | €243,625 | +€114,767 | +89.1% |
| Leasing and similar rights | 25 | €105,826 | €219,132 | +€113,305 | +107.1% |
| Other tangible fixed assets | 26 | €113,753 | €229,735 | +€115,982 | +102.0% |
| Current assets | 29/58 | €5,289,717 | €6,009,739 | +€720,022 | +13.6% |
| Stocks and contracts in progress | 3 | €2,154,775 | €2,424,806 | +€270,031 | +12.5% |
| Stocks | 30/36 | €2,154,775 | €2,424,806 | +€270,031 | +12.5% |
| Amounts receivable within one year | 40/41 | €1,746,089 | €2,328,533 | +€582,444 | +33.4% |
| Trade receivables | 40 | €1,664,675 | €2,112,922 | +€448,247 | +26.9% |
| Other amounts receivable | 41 | €81,414 | €215,611 | +€134,197 | +164.8% |
| Cash at bank and in hand | 54/58 | €1,367,421 | €1,188,459 | -€178,962 | -13.1% |
| Deferred charges and accrued income | 490/1 | €21,432 | €67,942 | +€46,511 | +217.0% |
| Total equity and liabilities | 10/49 | €5,638,154 | €6,722,975 | +€1.1m | +19.2% |
| Equity | 10/15 | €2,007,853 | €2,659,790 | +€651,937 | +32.5% |
| Contributions | 10/11 | €6,280 | €6,280 | = | 0.0% |
| Reserves | 13 | €63,900 | €63,900 | = | 0.0% |
| Distributable reserves | 133 | €63,900 | €63,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,937,673 | €2,589,610 | +€651,937 | +33.6% |
| Amounts payable | 17/49 | €3,630,302 | €4,063,185 | +€432,883 | +11.9% |
| Amounts payable after more than one year | 17 | €187,206 | €227,431 | +€40,225 | +21.5% |
| Financial debts | 170/4 | €187,206 | €227,431 | +€40,225 | +21.5% |
| Amounts payable within one year | 42/48 | €3,354,966 | €3,782,466 | +€427,500 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €480,740 | €297,688 | -€183,052 | -38.1% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €1,578,817 | €1,933,971 | +€355,153 | +22.5% |
| Suppliers | 440/4 | €1,578,817 | €1,933,971 | +€355,153 | +22.5% |
| Taxes, remuneration and social security | 45 | €268,241 | €318,505 | +€50,264 | +18.7% |
| Taxes | 450/3 | €70,228 | €85,753 | +€15,525 | +22.1% |
| Remuneration and social security | 454/9 | €198,013 | €232,752 | +€34,739 | +17.5% |
| Other amounts payable | 47/48 | €527,168 | €732,303 | +€205,135 | +38.9% |
| Accrued charges and deferred income | 492/3 | €88,130 | €53,288 | -€34,842 | -39.5% |
| Remuneration, social security and pensions | 62 | €1,832,679 | €2,407,100 | +€574,421 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,798 | €168,025 | +€60,228 | +55.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,132 | -€59 | -€12,190 | |
| Other operating charges | 640/8 | €32,422 | €18,381 | -€14,041 | -43.3% |
| Gross operating margin | 9900 | €4,519,993 | €4,424,317 | -€95,676 | -2.1% |
| Operating profit (loss) | 9901 | €2,534,963 | €1,830,870 | -€704,093 | -27.8% |
| Financial income | 75/76B | €88,505 | €80,563 | -€7,942 | -9.0% |
| Recurring financial income | 75 | €88,505 | €80,563 | -€7,942 | -9.0% |
| Financial charges | 65/66B | €170,036 | €193,507 | +€23,471 | +13.8% |
| Recurring financial charges | 65 | €170,036 | €193,507 | +€23,471 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €2,453,433 | €1,717,926 | -€735,507 | -30.0% |
| Income taxes | 67/77 | €520,812 | €383,210 | -€137,602 | -26.4% |
| Profit (loss) for the period | 9904 | €1,932,621 | €1,334,716 | -€597,905 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,932,621 | €1,334,716 | -€597,905 | -30.9% |
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 10 October 2026 via checked.be.