Barbé Expertise: 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.
Barbé Expertise
Largest movements
- Tangible fixed assets +€20,187
up €20,187 (+374.1%), from €5,397 to €25,584
of which Furniture and vehicles: +€20,000
- Debts after one year +€12,421
new in 2025: €12,421
- Current portion of long-term debt +€4,836
new in 2025: €4,836
- Reserves +€3,073
up €3,073 (+8.3%), from €37,072 to €40,145
- Taxes +€1,949
up €1,949 (+607.1%), from €321 to €2,270
- Gross operating margin -€1,678
down €1,678 (-16.4%), from €10,257 to €8,579
- Other operating charges +€669
up €669 (+46.2%), from €1,449 to €2,118
- Financial charges +€471
up €471 (+454.5%), from €104 to €574
- Depreciation +€151
up €151 (+20.3%), from €746 to €897
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 | €68,953 | €88,660 | +€19,706 | +28.6% |
| Fixed assets | 21/28 | €8,397 | €28,584 | +€20,187 | +240.4% |
| Tangible fixed assets | 22/27 | €5,397 | €25,584 | +€20,187 | +374.1% |
| Plant, machinery and equipment | 23 | €1,355 | €1,630 | +€275 | +20.3% |
| Furniture and vehicles | 24 | €2,500 | €22,500 | +€20,000 | +800.0% |
| Other tangible fixed assets | 26 | €1,542 | €1,454 | -€88 | -5.7% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €60,556 | €60,076 | -€481 | -0.8% |
| Amounts receivable within one year | 40/41 | €13,822 | €13,200 | -€622 | -4.5% |
| Trade receivables | 40 | €11,122 | €10,236 | -€886 | -8.0% |
| Other amounts receivable | 41 | €2,700 | €2,964 | +€264 | +9.8% |
| Cash at bank and in hand | 54/58 | €46,434 | €46,100 | -€334 | -0.7% |
| Deferred charges and accrued income | 490/1 | €300 | €775 | +€475 | +158.3% |
| Total equity and liabilities | 10/49 | €68,953 | €88,660 | +€19,706 | +28.6% |
| Equity | 10/15 | €63,513 | €66,586 | +€3,073 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,072 | €40,145 | +€3,073 | +8.3% |
| Distributable reserves | 133 | €37,072 | €40,145 | +€3,073 | +8.3% |
| Profit (loss) carried forward | 14 | €7,841 | €7,841 | = | 0.0% |
| Amounts payable | 17/49 | €5,440 | €22,074 | +€16,634 | +305.8% |
| Amounts payable after more than one year | 17 | - | €12,421 | +€12,421 | |
| Financial debts | 170/4 | - | €12,421 | +€12,421 | |
| Amounts payable within one year | 42/48 | €5,440 | €9,653 | +€4,213 | +77.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,836 | +€4,836 | |
| Trade debts | 44 | €1,879 | €2,048 | +€168 | +9.0% |
| Suppliers | 440/4 | €1,879 | €2,048 | +€168 | +9.0% |
| Taxes, remuneration and social security | 45 | €3,066 | €2,632 | -€434 | -14.2% |
| Taxes | 450/3 | €3,066 | €2,632 | -€433 | -14.1% |
| Remuneration and social security | 454/9 | €1 | - | -€1 | |
| Other amounts payable | 47/48 | €494 | €137 | -€357 | -72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €897 | +€151 | +20.3% |
| Other operating charges | 640/8 | €1,449 | €2,118 | +€669 | +46.2% |
| Gross operating margin | 9900 | €10,257 | €8,579 | -€1,678 | -16.4% |
| Operating profit (loss) | 9901 | €8,061 | €5,563 | -€2,498 | -31.0% |
| Financial income | 75/76B | €432 | €354 | -€78 | -18.1% |
| Recurring financial income | 75 | €432 | €354 | -€78 | -18.1% |
| Financial charges | 65/66B | €104 | €574 | +€471 | +454.5% |
| Recurring financial charges | 65 | €104 | €574 | +€471 | +454.5% |
| Profit (loss) for the period before taxes | 9903 | €8,390 | €5,343 | -€3,047 | -36.3% |
| Income taxes | 67/77 | €321 | €2,270 | +€1,949 | +607.1% |
| Profit (loss) for the period | 9904 | €8,069 | €3,073 | -€4,996 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,069 | €3,073 | -€4,996 | -61.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.