BARBE JELLE: 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 JELLE
Largest movements
- Current investments +€24,916
up €24,916 (+48.6%), from €51,264 to €76,180
- Cash -€21,661
down €21,661 (-77.6%), from €27,931 to €6,270
mainly Contributions, distributions and other (-€56,611) and Investment in fixed assets (net) (-€30,641)
- Deferred charges and accrued income -€16,455
down €16,455 (-83.9%), from €19,615 to €3,160
- Tangible fixed assets +€13,095
up €13,095 (+24.4%), from €53,652 to €66,747
of which Furniture and vehicles: +€16,065
- Debts after one year -€19,456
down €19,456 (-100%), from €19,456 to €0
- Other debts +€12,622
new in 2025: €12,622
- Reserves +€11,831
up €11,831 (+2.4%), from €483,123 to €494,954
of which Distributable reserves: +€11,831
- Current portion of long-term debt -€9,045
down €9,045 (-31.7%), from €28,501 to €19,456
- Trade debts +€7,327
up €7,327 (+598%), from €1,225 to €8,552
- Gross operating margin +€10,327
up €10,327 (+11.1%), from €92,865 to €103,191
- Financial income +€3,607
up €3,607 (+97.7%), from €3,693 to €7,300
- Depreciation -€3,264
down €3,264 (-15.7%), from €20,809 to €17,546
- Taxes -€1,097
down €1,097 (-5.2%), from €21,056 to €19,960
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 | €558,643 | €557,882 | -€761 | -0.1% |
| Fixed assets | 21/28 | €249,652 | €262,747 | +€13,095 | +5.2% |
| Tangible fixed assets | 22/27 | €53,652 | €66,747 | +€13,095 | +24.4% |
| Land and buildings | 22 | €10,763 | €9,314 | -€1,449 | -13.5% |
| Plant, machinery and equipment | 23 | €5,909 | €4,388 | -€1,521 | -25.7% |
| Furniture and vehicles | 24 | €36,981 | €53,046 | +€16,065 | +43.4% |
| Financial fixed assets | 28 | €196,000 | €196,000 | = | 0.0% |
| Current assets | 29/58 | €308,990 | €295,135 | -€13,856 | -4.5% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €140,180 | €139,524 | -€656 | -0.5% |
| Other amounts receivable | 41 | €140,180 | €139,524 | -€656 | -0.5% |
| Current investments | 50/53 | €51,264 | €76,180 | +€24,916 | +48.6% |
| Cash at bank and in hand | 54/58 | €27,931 | €6,270 | -€21,661 | -77.6% |
| Deferred charges and accrued income | 490/1 | €19,615 | €3,160 | -€16,455 | -83.9% |
| Total equity and liabilities | 10/49 | €558,643 | €557,882 | -€761 | -0.1% |
| Equity | 10/15 | €501,723 | €513,554 | +€11,831 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €483,123 | €494,954 | +€11,831 | +2.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €483,123 | €494,954 | +€11,831 | +2.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,920 | €44,328 | -€12,591 | -22.1% |
| Amounts payable after more than one year | 17 | €19,456 | €0 | -€19,456 | -100% |
| Financial debts | 170/4 | €19,456 | €0 | -€19,456 | -100% |
| Amounts payable within one year | 42/48 | €37,463 | €44,328 | +€6,865 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €28,501 | €19,456 | -€9,045 | -31.7% |
| Trade debts | 44 | €1,225 | €8,552 | +€7,327 | +598% |
| Suppliers | 440/4 | €1,225 | €8,552 | +€7,327 | +598% |
| Taxes, remuneration and social security | 45 | €7,737 | €3,698 | -€4,039 | -52.2% |
| Taxes | 450/3 | €7,737 | €3,698 | -€4,039 | -52.2% |
| Other amounts payable | 47/48 | - | €12,622 | +€12,622 | |
| Remuneration, social security and pensions | 62 | €945 | €1,059 | +€113 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,809 | €17,546 | -€3,264 | -15.7% |
| Other operating charges | 640/8 | €429 | €567 | +€138 | +32.1% |
| Non-recurring operating charges | 66A | - | €1,517 | +€1,517 | |
| Gross operating margin | 9900 | €92,865 | €103,191 | +€10,327 | +11.1% |
| Operating profit (loss) | 9901 | €70,682 | €82,503 | +€11,822 | +16.7% |
| Financial income | 75/76B | €3,693 | €7,300 | +€3,607 | +97.7% |
| Recurring financial income | 75 | €3,693 | €7,300 | +€3,607 | +97.7% |
| Financial charges | 65/66B | €998 | €1,401 | +€403 | +40.4% |
| Recurring financial charges | 65 | €998 | €1,401 | +€403 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €73,376 | €88,402 | +€15,026 | +20.5% |
| Income taxes | 67/77 | €21,056 | €19,960 | -€1,097 | -5.2% |
| Profit (loss) for the period | 9904 | €52,320 | €68,442 | +€16,122 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,320 | €68,442 | +€16,122 | +30.8% |
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 30 October 2026 via checked.be.