BARBER BERLAAR: 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 BERLAAR
Largest movements
- Receivables within one year -€46,639
down €46,639 (-74.5%), from €62,588 to €15,949
of which Trade receivables: -€46,393
- Cash +€12,295
up €12,295 (+68.5%), from €17,941 to €30,236
mainly Receivables within one year (+€46,639) and Trade debts (+€13,824)
- Tangible fixed assets +€7,038
up €7,038 (+360%), from €1,953 to €8,992
of which Other tangible fixed assets: +€5,200
- Accrued charges and deferred income -€29,440
no longer reported in 2025 (was €29,440)
- Reserves +€14,871
new in 2025: €14,871
- Tax, wage and social debts -€13,908
down €13,908 (-55.2%), from €25,196 to €11,288
of which Remuneration and social security: -€9,350
- Trade debts +€13,824
up €13,824 (+942%), from €1,468 to €15,292
- Profit (loss) carried forward -€12,653
no longer reported in 2025 (was €12,653)
- Gross operating margin -€21,893
down €21,893 (-81.7%), from €26,787 to €4,894
- Financial charges +€1,182
up €1,182 (+1,359%), from €87 to €1,269
- Taxes +€602
new in 2025: €602
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 | €82,482 | €55,177 | -€27,305 | -33.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,953 | €8,992 | +€7,038 | +360% |
| Tangible fixed assets | 22/27 | €1,953 | €8,992 | +€7,038 | +360% |
| Furniture and vehicles | 24 | - | €1,839 | +€1,839 | |
| Other tangible fixed assets | 26 | €1,953 | €7,153 | +€5,200 | +266% |
| Current assets | 29/58 | €80,529 | €46,185 | -€34,344 | -42.6% |
| Amounts receivable within one year | 40/41 | €62,588 | €15,949 | -€46,639 | -74.5% |
| Trade receivables | 40 | €62,335 | €15,942 | -€46,393 | -74.4% |
| Other amounts receivable | 41 | €253 | €7 | -€246 | -97.3% |
| Cash at bank and in hand | 54/58 | €17,941 | €30,236 | +€12,295 | +68.5% |
| Total equity and liabilities | 10/49 | €82,482 | €55,177 | -€27,305 | -33.1% |
| Equity | 10/15 | €25,388 | €27,606 | +€2,218 | +8.7% |
| Contributions | 10/11 | €12,735 | €12,735 | -€0 | 0.0% |
| Reserves | 13 | - | €14,871 | +€14,871 | |
| Distributable reserves | 133 | - | €14,871 | +€14,871 | |
| Profit (loss) carried forward | 14 | €12,653 | - | -€12,653 | |
| Amounts payable | 17/49 | €57,094 | €27,571 | -€29,523 | -51.7% |
| Amounts payable within one year | 42/48 | €27,654 | €27,571 | -€83 | -0.3% |
| Trade debts | 44 | €1,468 | €15,292 | +€13,824 | +942% |
| Suppliers | 440/4 | €1,468 | €15,292 | +€13,824 | +942% |
| Taxes, remuneration and social security | 45 | €25,196 | €11,288 | -€13,908 | -55.2% |
| Taxes | 450/3 | €12,196 | €7,638 | -€4,558 | -37.4% |
| Remuneration and social security | 454/9 | €13,000 | €3,650 | -€9,350 | -71.9% |
| Other amounts payable | 47/48 | €991 | €991 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €29,440 | - | -€29,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €572 | €685 | +€113 | +19.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €26,787 | €4,894 | -€21,893 | -81.7% |
| Operating profit (loss) | 9901 | €26,097 | €4,089 | -€22,008 | -84.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €87 | €1,269 | +€1,182 | +1,359% |
| Recurring financial charges | 65 | €87 | €1,269 | +€1,182 | +1,359% |
| Profit (loss) for the period before taxes | 9903 | €26,010 | €2,821 | -€23,189 | -89.2% |
| Income taxes | 67/77 | - | €602 | +€602 | |
| Profit (loss) for the period | 9904 | €26,010 | €2,218 | -€23,792 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,010 | €2,218 | -€23,792 | -91.5% |
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 16 October 2026 via checked.be.