BARBARO: 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.
BARBARO
Largest movements
- Cash -€28,527
down €28,527 (-64.0%), from €44,606 to €16,079
mainly Other debts (-€47,330) and Tax, wage and social debts (-€7,618)
- Receivables within one year -€1,571
down €1,571 (-3.8%), from €40,844 to €39,273
of which Trade receivables: -€1,867
- Other debts -€47,330
down €47,330 (-74.2%), from €63,815 to €16,486
- Profit (loss) carried forward +€23,120
up €23,120 (+6156.8%), from €376 to €23,495
- Tax, wage and social debts -€7,618
down €7,618 (-32.0%), from €23,803 to €16,185
- Trade debts +€1,156
up €1,156 (+26.5%), from €4,365 to €5,521
- Gross operating margin -€13,112
down €13,112 (-23.6%), from €55,584 to €42,472
- Taxes -€4,117
down €4,117 (-24.4%), from €16,851 to €12,734
- Depreciation +€1,044
up €1,044 (+53.5%), from €1,949 to €2,992
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 | €92,499 | €61,826 | -€30,673 | -33.2% |
| Fixed assets | 21/28 | €7,049 | €6,474 | -€575 | -8.2% |
| Tangible fixed assets | 22/27 | €7,049 | €6,474 | -€575 | -8.2% |
| Furniture and vehicles | 24 | €1,721 | €1,989 | +€268 | +15.5% |
| Other tangible fixed assets | 26 | €5,327 | €4,485 | -€842 | -15.8% |
| Current assets | 29/58 | €85,450 | €55,352 | -€30,098 | -35.2% |
| Amounts receivable within one year | 40/41 | €40,844 | €39,273 | -€1,571 | -3.8% |
| Trade receivables | 40 | €36,371 | €34,504 | -€1,867 | -5.1% |
| Other amounts receivable | 41 | €4,473 | €4,770 | +€296 | +6.6% |
| Cash at bank and in hand | 54/58 | €44,606 | €16,079 | -€28,527 | -64.0% |
| Total equity and liabilities | 10/49 | €92,499 | €61,826 | -€30,673 | -33.2% |
| Equity | 10/15 | €515 | €23,635 | +€23,120 | +4485.6% |
| Contributions | 10/11 | €140 | €140 | = | 0.0% |
| Profit (loss) carried forward | 14 | €376 | €23,495 | +€23,120 | +6156.8% |
| Amounts payable | 17/49 | €91,983 | €38,191 | -€53,792 | -58.5% |
| Amounts payable within one year | 42/48 | €91,983 | €38,191 | -€53,792 | -58.5% |
| Trade debts | 44 | €4,365 | €5,521 | +€1,156 | +26.5% |
| Suppliers | 440/4 | €4,365 | €5,521 | +€1,156 | +26.5% |
| Taxes, remuneration and social security | 45 | €23,803 | €16,185 | -€7,618 | -32.0% |
| Taxes | 450/3 | €23,803 | €16,185 | -€7,618 | -32.0% |
| Other amounts payable | 47/48 | €63,815 | €16,486 | -€47,330 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,949 | €2,992 | +€1,044 | +53.5% |
| Other operating charges | 640/8 | €3,463 | €3,368 | -€95 | -2.7% |
| Gross operating margin | 9900 | €55,584 | €42,472 | -€13,112 | -23.6% |
| Operating profit (loss) | 9901 | €50,172 | €36,112 | -€14,060 | -28.0% |
| Financial charges | 65/66B | €86 | €259 | +€172 | +199.4% |
| Recurring financial charges | 65 | €86 | €259 | +€172 | +199.4% |
| Profit (loss) for the period before taxes | 9903 | €50,086 | €35,853 | -€14,233 | -28.4% |
| Income taxes | 67/77 | €16,851 | €12,734 | -€4,117 | -24.4% |
| Profit (loss) for the period | 9904 | €33,235 | €23,120 | -€10,116 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,235 | €23,120 | -€10,116 | -30.4% |
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 1 October 2026 via checked.be.