BARBE A PAPA: 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.
BARBE A PAPA
Largest movements
- Stocks and contracts -€11,117
down €11,117 (-26.3%), from €42,247 to €31,130
- Cash +€7,839
up €7,839 (+12.1%), from €64,994 to €72,833
mainly Net result for the year (+€11,990) and Stocks and contracts (+€11,117)
- Receivables within one year +€7,208
up €7,208 (+170%), from €4,237 to €11,444
of which Trade receivables: +€7,208
- Tangible fixed assets -€6,672
down €6,672 (-76.6%), from €8,708 to €2,036
of which Furniture and vehicles: -€6,316
- Other debts -€12,363
down €12,363 (-62.7%), from €19,709 to €7,346
- Profit (loss) carried forward +€11,990
up €11,990 (+17.2%), from €69,709 to €81,698
- Tax, wage and social debts -€1,256
down €1,256 (-12.6%), from €10,006 to €8,750
- Trade debts -€1,238
down €1,238 (-79.2%), from €1,562 to €324
- Gross operating margin -€1,465
down €1,465 (-5.0%), from €29,474 to €28,009
- Taxes -€672
down €672 (-12.1%), from €5,533 to €4,861
- Financial charges +€536
up €536 (+37.4%), from €1,434 to €1,970
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 | €121,446 | €118,580 | -€2,867 | -2.4% |
| Fixed assets | 21/28 | €8,708 | €2,036 | -€6,672 | -76.6% |
| Tangible fixed assets | 22/27 | €8,708 | €2,036 | -€6,672 | -76.6% |
| Plant, machinery and equipment | 23 | €694 | €337 | -€357 | -51.4% |
| Furniture and vehicles | 24 | €8,014 | €1,698 | -€6,316 | -78.8% |
| Current assets | 29/58 | €112,738 | €116,544 | +€3,806 | +3.4% |
| Stocks and contracts in progress | 3 | €42,247 | €31,130 | -€11,117 | -26.3% |
| Stocks | 30/36 | €42,247 | €31,130 | -€11,117 | -26.3% |
| Amounts receivable within one year | 40/41 | €4,237 | €11,444 | +€7,208 | +170% |
| Trade receivables | 40 | €3,437 | €10,644 | +€7,208 | +210% |
| Other amounts receivable | 41 | €800 | €800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,994 | €72,833 | +€7,839 | +12.1% |
| Deferred charges and accrued income | 490/1 | €1,261 | €1,137 | -€124 | -9.8% |
| Total equity and liabilities | 10/49 | €121,446 | €118,580 | -€2,867 | -2.4% |
| Equity | 10/15 | €90,169 | €102,158 | +€11,990 | +13.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,709 | €81,698 | +€11,990 | +17.2% |
| Amounts payable | 17/49 | €31,278 | €16,421 | -€14,856 | -47.5% |
| Amounts payable within one year | 42/48 | €31,278 | €16,421 | -€14,856 | -47.5% |
| Trade debts | 44 | €1,562 | €324 | -€1,238 | -79.2% |
| Suppliers | 440/4 | €1,562 | €324 | -€1,238 | -79.2% |
| Taxes, remuneration and social security | 45 | €10,006 | €8,750 | -€1,256 | -12.6% |
| Taxes | 450/3 | €10,006 | €8,750 | -€1,256 | -12.6% |
| Other amounts payable | 47/48 | €19,709 | €7,346 | -€12,363 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,672 | €6,672 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,788 | €2,567 | -€221 | -7.9% |
| Gross operating margin | 9900 | €29,474 | €28,009 | -€1,465 | -5.0% |
| Operating profit (loss) | 9901 | €20,014 | €18,770 | -€1,244 | -6.2% |
| Financial income | 75/76B | €0 | €51 | +€50 | +11,204% |
| Recurring financial income | 75 | €0 | €51 | +€50 | +11,204% |
| Financial charges | 65/66B | €1,434 | €1,970 | +€536 | +37.4% |
| Recurring financial charges | 65 | €1,434 | €1,970 | +€536 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €18,580 | €16,850 | -€1,730 | -9.3% |
| Income taxes | 67/77 | €5,533 | €4,861 | -€672 | -12.1% |
| Profit (loss) for the period | 9904 | €13,047 | €11,990 | -€1,058 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,047 | €11,990 | -€1,058 | -8.1% |
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 28 October 2026 via checked.be.