Barbary: 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.
Barbary
Largest movements
- Financial fixed assets +€179,895
up €179,895 (+20.0%), from €900,105 to €1.1m
- Cash -€59,301
down €59,301 (-60.0%), from €98,840 to €39,538
mainly Investment in fixed assets (net) (-€184,401) and Contributions, distributions and other (-€160,000)
- Receivables within one year +€14,992
up €14,992 (+22.4%), from €67,051 to €82,043
of which Other amounts receivable: +€14,852
- Other debts +€160,000
new in 2025: €160,000
- Reserves -€113,353
down €113,353 (-20.9%), from €542,905 to €429,552
- Debts after one year +€60,340
up €60,340 (+15.2%), from €395,941 to €456,281
- Current portion of long-term debt +€22,256
up €22,256 (+30.0%), from €74,241 to €96,498
- Gross operating margin -€17,979
down €17,979 (-21.2%), from €84,908 to €66,930
- Taxes -€3,362
down €3,362 (-20.5%), from €16,383 to €13,021
- Financial charges +€874
up €874 (+10.8%), from €8,132 to €9,006
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.
Derived cash bridge
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 | €1,166,809 | €1,305,928 | +€139,119 | +11.9% |
| Fixed assets | 21/28 | €900,918 | €1,084,346 | +€183,428 | +20.4% |
| Tangible fixed assets | 22/27 | €813 | €4,346 | +€3,533 | +435% |
| Plant, machinery and equipment | 23 | €813 | €309 | -€504 | -62.0% |
| Furniture and vehicles | 24 | - | €4,037 | +€4,037 | |
| Financial fixed assets | 28 | €900,105 | €1,080,000 | +€179,895 | +20.0% |
| Current assets | 29/58 | €265,891 | €221,582 | -€44,309 | -16.7% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,051 | €82,043 | +€14,992 | +22.4% |
| Trade receivables | 40 | - | €140 | +€140 | |
| Other amounts receivable | 41 | €67,051 | €81,903 | +€14,852 | +22.2% |
| Cash at bank and in hand | 54/58 | €98,840 | €39,538 | -€59,301 | -60.0% |
| Total equity and liabilities | 10/49 | €1,166,809 | €1,305,928 | +€139,119 | +11.9% |
| Equity | 10/15 | €692,905 | €579,552 | -€113,353 | -16.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €542,905 | €429,552 | -€113,353 | -20.9% |
| Distributable reserves | 133 | €542,905 | €429,552 | -€113,353 | -20.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €473,903 | €726,375 | +€252,472 | +53.3% |
| Amounts payable after more than one year | 17 | €395,941 | €456,281 | +€60,340 | +15.2% |
| Financial debts | 170/4 | €395,941 | €456,281 | +€60,340 | +15.2% |
| Amounts payable within one year | 42/48 | €77,962 | €270,095 | +€192,132 | +246% |
| Current portion of amounts payable after more than one year | 42 | €74,241 | €96,498 | +€22,256 | +30.0% |
| Trade debts | 44 | €27 | €29 | +€2 | +8.8% |
| Suppliers | 440/4 | €27 | €29 | +€2 | +8.8% |
| Taxes, remuneration and social security | 45 | €3,694 | €13,568 | +€9,873 | +267% |
| Taxes | 450/3 | €3,694 | €13,568 | +€9,873 | +267% |
| Other amounts payable | 47/48 | - | €160,000 | +€160,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,133 | €973 | -€159 | -14.1% |
| Other operating charges | 640/8 | €1,139 | €1,364 | +€224 | +19.7% |
| Gross operating margin | 9900 | €84,908 | €66,930 | -€17,979 | -21.2% |
| Operating profit (loss) | 9901 | €82,637 | €64,593 | -€18,044 | -21.8% |
| Financial income | 75/76B | €3,786 | €4,081 | +€296 | +7.8% |
| Recurring financial income | 75 | €3,786 | €4,081 | +€296 | +7.8% |
| Financial charges | 65/66B | €8,132 | €9,006 | +€874 | +10.8% |
| Recurring financial charges | 65 | €8,132 | €9,006 | +€874 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €78,291 | €59,668 | -€18,622 | -23.8% |
| Income taxes | 67/77 | €16,383 | €13,021 | -€3,362 | -20.5% |
| Profit (loss) for the period | 9904 | €61,908 | €46,647 | -€15,261 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,908 | €46,647 | -€15,261 | -24.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.