BARBELLION’S: 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.
BARBELLION’S
Largest movements
- Cash +€76,093
up €76,093 (+1,231%), from €6,179 to €82,272
mainly Receivables within one year (+€58,346) and Net result for the year (+€19,070)
- Receivables within one year -€58,346
down €58,346 (-45.3%), from €128,741 to €70,396
- Tangible fixed assets -€3,666
down €3,666 (-31.6%), from €11,591 to €7,926
- Profit (loss) carried forward +€19,070
up €19,070 (+5.8%), from -€330,316 to -€311,246
- Tax, wage and social debts -€2,892
down €2,892 (-22.9%), from €12,631 to €9,739
- Gross operating margin +€25,418
up €25,418 (+763%), from €3,330 to €28,747
- Depreciation -€1,462
down €1,462 (-22.6%), from €6,457 to €4,995
- Financial charges -€494
down €494 (-20.3%), from €2,431 to €1,937
- Other operating charges -€449
down €449 (-16.4%), from €2,733 to €2,284
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 | €184,101 | €197,969 | +€13,867 | +7.5% |
| Fixed assets | 21/28 | €48,925 | €45,260 | -€3,666 | -7.5% |
| Tangible fixed assets | 22/27 | €11,591 | €7,926 | -€3,666 | -31.6% |
| Furniture and vehicles | 24 | €11,591 | €7,926 | -€3,666 | -31.6% |
| Financial fixed assets | 28 | €37,334 | €37,334 | = | 0.0% |
| Current assets | 29/58 | €135,176 | €152,709 | +€17,533 | +13.0% |
| Amounts receivable within one year | 40/41 | €128,741 | €70,396 | -€58,346 | -45.3% |
| Trade receivables | 40 | €128,741 | €70,396 | -€58,346 | -45.3% |
| Cash at bank and in hand | 54/58 | €6,179 | €82,272 | +€76,093 | +1,231% |
| Deferred charges and accrued income | 490/1 | €256 | €42 | -€214 | -83.7% |
| Total equity and liabilities | 10/49 | €184,101 | €197,969 | +€13,867 | +7.5% |
| Equity | 10/15 | €7,974 | €27,044 | +€19,070 | +239% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €332,090 | €332,090 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €330,230 | €330,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€330,316 | -€311,246 | +€19,070 | +5.8% |
| Amounts payable | 17/49 | €176,128 | €170,925 | -€5,203 | -3.0% |
| Amounts payable within one year | 42/48 | €176,128 | €170,925 | -€5,203 | -3.0% |
| Trade debts | 44 | €4,114 | €3,527 | -€586 | -14.3% |
| Suppliers | 440/4 | €4,114 | €3,527 | -€586 | -14.3% |
| Taxes, remuneration and social security | 45 | €12,631 | €9,739 | -€2,892 | -22.9% |
| Taxes | 450/3 | €12,631 | €9,739 | -€2,892 | -22.9% |
| Other amounts payable | 47/48 | €159,383 | €157,659 | -€1,724 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,457 | €4,995 | -€1,462 | -22.6% |
| Other operating charges | 640/8 | €2,733 | €2,284 | -€449 | -16.4% |
| Gross operating margin | 9900 | €3,330 | €28,747 | +€25,418 | +763% |
| Operating profit (loss) | 9901 | -€5,860 | €21,468 | +€27,328 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,431 | €1,937 | -€494 | -20.3% |
| Recurring financial charges | 65 | €2,431 | €1,937 | -€494 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,291 | €19,537 | +€27,828 | |
| Income taxes | 67/77 | €407 | €467 | +€60 | +14.9% |
| Profit (loss) for the period | 9904 | -€8,697 | €19,070 | +€27,767 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,697 | €19,070 | +€27,767 |
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 22 October 2026 via checked.be.