BARBER: 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.
BARBER
Largest movements
- Cash +€76,811
up €76,811 (+362%), from €21,212 to €98,024
mainly Trade debts (+€45,746) and Net result for the year (+€39,956)
- Tangible fixed assets -€16,134
down €16,134 (-9.4%), from €171,916 to €155,782
of which Land and buildings: -€17,647
- Receivables within one year -€14,675
down €14,675 (-46.1%), from €31,835 to €17,160
of which Trade receivables: -€16,028
- Trade debts +€45,746
up €45,746 (+313%), from €14,632 to €60,379
- Other debts +€24,869
up €24,869 (+1,055%), from €2,357 to €27,226
- Tax, wage and social debts -€11,010
down €11,010 (-57.7%), from €19,092 to €8,081
of which Taxes: -€13,410
- Current portion of long-term debt -€8,298
down €8,298 (-100%), from €8,298 to €0
- Reserves -€3,703
down €3,703 (-2.4%), from €155,907 to €152,204
of which Tax-exempt reserves: -€3,779
- Gross operating margin +€89,204
up €89,204, from -€14,398 to €74,806
- Taxes +€8,030
up €8,030 (+4,883%), from €164 to €8,194
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 | €225,235 | €271,252 | +€46,016 | +20.4% |
| Fixed assets | 21/28 | €171,916 | €155,782 | -€16,134 | -9.4% |
| Tangible fixed assets | 22/27 | €171,916 | €155,782 | -€16,134 | -9.4% |
| Land and buildings | 22 | €158,574 | €140,927 | -€17,647 | -11.1% |
| Plant, machinery and equipment | 23 | €8,346 | €4,855 | -€3,492 | -41.8% |
| Furniture and vehicles | 24 | €4,996 | €10,001 | +€5,005 | +100% |
| Current assets | 29/58 | €53,320 | €115,470 | +€62,150 | +117% |
| Amounts receivable within one year | 40/41 | €31,835 | €17,160 | -€14,675 | -46.1% |
| Trade receivables | 40 | €16,028 | €0 | -€16,028 | -100% |
| Other amounts receivable | 41 | €15,807 | €17,160 | +€1,353 | +8.6% |
| Cash at bank and in hand | 54/58 | €21,212 | €98,024 | +€76,811 | +362% |
| Deferred charges and accrued income | 490/1 | €272 | €286 | +€14 | +5.1% |
| Total equity and liabilities | 10/49 | €225,235 | €271,252 | +€46,016 | +20.4% |
| Equity | 10/15 | €174,507 | €170,804 | -€3,703 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,907 | €152,204 | -€3,703 | -2.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,116 | €11,337 | -€3,779 | -25.0% |
| Distributable reserves | 133 | €138,931 | €139,007 | +€76 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €6,349 | €4,762 | -€1,587 | -25.0% |
| Deferred taxes | 168 | €6,349 | €4,762 | -€1,587 | -25.0% |
| Amounts payable | 17/49 | €44,379 | €95,686 | +€51,307 | +116% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,379 | €95,686 | +€51,307 | +116% |
| Current portion of amounts payable after more than one year | 42 | €8,298 | €0 | -€8,298 | -100% |
| Trade debts | 44 | €14,632 | €60,379 | +€45,746 | +313% |
| Suppliers | 440/4 | €14,632 | €60,379 | +€45,746 | +313% |
| Taxes, remuneration and social security | 45 | €19,092 | €8,081 | -€11,010 | -57.7% |
| Taxes | 450/3 | €19,092 | €5,681 | -€13,410 | -70.2% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €2,357 | €27,226 | +€24,869 | +1,055% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,635 | €22,905 | +€270 | +1.2% |
| Other operating charges | 640/8 | €4,106 | €3,796 | -€310 | -7.6% |
| Gross operating margin | 9900 | -€14,398 | €74,806 | +€89,204 | |
| Operating profit (loss) | 9901 | -€41,139 | €48,105 | +€89,244 | |
| Financial charges | 65/66B | €1,361 | €1,542 | +€181 | +13.3% |
| Recurring financial charges | 65 | €1,361 | €1,542 | +€181 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€42,500 | €46,563 | +€89,063 | |
| Transfer from deferred taxes | 780 | €1,587 | €1,587 | = | 0.0% |
| Income taxes | 67/77 | €164 | €8,194 | +€8,030 | +4,883% |
| Profit (loss) for the period | 9904 | -€41,077 | €39,956 | +€81,033 | |
| Transfer from tax-exempt reserves | 789 | €3,779 | €3,779 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,298 | €43,735 | +€81,033 |
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 25 October 2026 via checked.be.