Barbas Belgium: 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.
Barbas Belgium
Largest movements
- Receivables within one year +€127,322
up €127,322 (+111%), from €114,753 to €242,076
of which Other amounts receivable: +€124,827
- Cash -€57,389
down €57,389 (-83.1%), from €69,024 to €11,635
mainly Contributions, distributions and other (-€148,739) and Receivables within one year (-€127,322)
- Other debts +€59,477
up €59,477 (+66.1%), from €90,000 to €149,477
- Tax, wage and social debts +€18,149
up €18,149 (+29.4%), from €61,627 to €79,776
of which Taxes: +€18,407
- Reserves -€8,450
down €8,450 (-100%), from €8,450 to €0
of which Distributable reserves: -€6,450
- Trade debts -€3,243
down €3,243 (-49.3%), from €6,572 to €3,330
- Staff costs -€298,038
down €298,038 (-69.2%), from €430,552 to €132,514
- Gross operating margin -€227,658
down €227,658 (-40.6%), from €560,537 to €332,879
- Taxes +€18,360
up €18,360 (+50.4%), from €36,456 to €54,815
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 | €186,650 | €254,422 | +€67,773 | +36.3% |
| Fixed assets | 21/28 | €712 | €712 | = | 0.0% |
| Financial fixed assets | 28 | €712 | €712 | = | 0.0% |
| Current assets | 29/58 | €185,938 | €253,711 | +€67,773 | +36.4% |
| Amounts receivable within one year | 40/41 | €114,753 | €242,076 | +€127,322 | +111% |
| Trade receivables | 40 | €105 | €2,601 | +€2,495 | +2,369% |
| Other amounts receivable | 41 | €114,648 | €239,475 | +€124,827 | +109% |
| Cash at bank and in hand | 54/58 | €69,024 | €11,635 | -€57,389 | -83.1% |
| Deferred charges and accrued income | 490/1 | €2,161 | €0 | -€2,161 | -100% |
| Total equity and liabilities | 10/49 | €186,650 | €254,422 | +€67,773 | +36.3% |
| Equity | 10/15 | €28,450 | €20,000 | -€8,450 | -29.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €8,450 | €0 | -€8,450 | -100% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €6,450 | €0 | -€6,450 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €158,200 | €234,422 | +€76,223 | +48.2% |
| Amounts payable within one year | 42/48 | €158,200 | €232,582 | +€74,383 | +47.0% |
| Trade debts | 44 | €6,572 | €3,330 | -€3,243 | -49.3% |
| Suppliers | 440/4 | €6,572 | €3,330 | -€3,243 | -49.3% |
| Taxes, remuneration and social security | 45 | €61,627 | €79,776 | +€18,149 | +29.4% |
| Taxes | 450/3 | €38,807 | €57,214 | +€18,407 | +47.4% |
| Remuneration and social security | 454/9 | €22,820 | €22,562 | -€258 | -1.1% |
| Other amounts payable | 47/48 | €90,000 | €149,477 | +€59,477 | +66.1% |
| Accrued charges and deferred income | 492/3 | - | €1,840 | +€1,840 | |
| Remuneration, social security and pensions | 62 | €430,552 | €132,514 | -€298,038 | -69.2% |
| Other operating charges | 640/8 | €502 | €1,485 | +€983 | +196% |
| Gross operating margin | 9900 | €560,537 | €332,879 | -€227,658 | -40.6% |
| Operating profit (loss) | 9901 | €129,483 | €198,880 | +€69,397 | +53.6% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €2,273 | €3,814 | +€1,541 | +67.8% |
| Recurring financial charges | 65 | €2,273 | €3,814 | +€1,541 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | €127,210 | €195,104 | +€67,894 | +53.4% |
| Income taxes | 67/77 | €36,456 | €54,815 | +€18,360 | +50.4% |
| Profit (loss) for the period | 9904 | €90,754 | €140,289 | +€49,535 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,754 | €140,289 | +€49,535 | +54.6% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.