Barber-Ella: 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-Ella
Largest movements
- Cash -€13,217
down €13,217 (-94.2%), from €14,031 to €813
mainly Net result for the year (-€35,848) and Debts after one year (-€14,631)
- Tangible fixed assets -€11,698
down €11,698 (-28.4%), from €41,189 to €29,491
- Stocks and contracts +€5,028
up €5,028 (+24.2%), from €20,796 to €25,824
- Receivables within one year +€1,709
up €1,709 (+16.1%), from €10,610 to €12,319
of which Trade receivables: +€3,030
- Profit (loss) carried forward -€35,848
down €35,848, from €23,448 to -€12,399
- Tax, wage and social debts +€32,370
up €32,370 (+224%), from €14,456 to €46,826
of which Remuneration and social security: +€20,915
- Debts after one year -€14,631
down €14,631 (-53.2%), from €27,495 to €12,864
- Current portion of long-term debt +€8,400
up €8,400 (+58.0%), from €14,472 to €22,872
- Short-term financial debts -€6,455
down €6,455 (-68.2%), from €9,460 to €3,005
- Gross operating margin -€57,339
down €57,339 (-14.8%), from €386,954 to €329,614
- Staff costs -€32,726
down €32,726 (-8.8%), from €371,046 to €338,319
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 | €100,275 | €82,097 | -€18,178 | -18.1% |
| Fixed assets | 21/28 | €54,839 | €43,141 | -€11,698 | -21.3% |
| Tangible fixed assets | 22/27 | €41,189 | €29,491 | -€11,698 | -28.4% |
| Land and buildings | 22 | €12,112 | €6,763 | -€5,349 | -44.2% |
| Plant, machinery and equipment | 23 | €8,473 | €5,792 | -€2,682 | -31.6% |
| Furniture and vehicles | 24 | €20,604 | €16,936 | -€3,668 | -17.8% |
| Financial fixed assets | 28 | €13,650 | €13,650 | = | 0.0% |
| Current assets | 29/58 | €45,436 | €38,957 | -€6,480 | -14.3% |
| Stocks and contracts in progress | 3 | €20,796 | €25,824 | +€5,028 | +24.2% |
| Stocks | 30/36 | €20,796 | €25,824 | +€5,028 | +24.2% |
| Amounts receivable within one year | 40/41 | €10,610 | €12,319 | +€1,709 | +16.1% |
| Trade receivables | 40 | €558 | €3,588 | +€3,030 | +543% |
| Other amounts receivable | 41 | €10,052 | €8,731 | -€1,321 | -13.1% |
| Cash at bank and in hand | 54/58 | €14,031 | €813 | -€13,217 | -94.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €100,275 | €82,097 | -€18,178 | -18.1% |
| Equity | 10/15 | €32,378 | -€3,469 | -€35,848 | |
| Contributions | 10/11 | €7,070 | €7,070 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,448 | -€12,399 | -€35,848 | |
| Amounts payable | 17/49 | €67,897 | €85,567 | +€17,670 | +26.0% |
| Amounts payable after more than one year | 17 | €27,495 | €12,864 | -€14,631 | -53.2% |
| Financial debts | 170/4 | €27,495 | €12,864 | -€14,631 | -53.2% |
| Amounts payable within one year | 42/48 | €40,402 | €72,702 | +€32,301 | +79.9% |
| Current portion of amounts payable after more than one year | 42 | €14,472 | €22,872 | +€8,400 | +58.0% |
| Financial debts | 43 | €9,460 | €3,005 | -€6,455 | -68.2% |
| Credit institutions | 430/8 | €9,460 | €3,005 | -€6,455 | -68.2% |
| Trade debts | 44 | €1,651 | €0 | -€1,651 | -100% |
| Suppliers | 440/4 | €1,651 | €0 | -€1,651 | -100% |
| Advances received on contracts in progress | 46 | €363 | €0 | -€363 | -100% |
| Taxes, remuneration and social security | 45 | €14,456 | €46,826 | +€32,370 | +224% |
| Taxes | 450/3 | €14,456 | €25,911 | +€11,455 | +79.2% |
| Remuneration and social security | 454/9 | - | €20,915 | +€20,915 | |
| Non-recurring operating income | 76A | €190 | €0 | -€190 | -100% |
| Remuneration, social security and pensions | 62 | €371,046 | €338,319 | -€32,726 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,980 | €11,698 | -€282 | -2.4% |
| Other operating charges | 640/8 | €5,975 | €5,302 | -€673 | -11.3% |
| Non-recurring operating charges | 66A | €5,977 | €0 | -€5,977 | -100% |
| Gross operating margin | 9900 | €386,954 | €329,614 | -€57,339 | -14.8% |
| Operating profit (loss) | 9901 | -€8,024 | -€25,705 | -€17,681 | -220% |
| Financial income | 75/76B | €1,115 | €7 | -€1,108 | -99.4% |
| Recurring financial income | 75 | €1,115 | €7 | -€1,108 | -99.4% |
| Financial charges | 65/66B | €8,837 | €10,118 | +€1,281 | +14.5% |
| Recurring financial charges | 65 | €8,837 | €10,118 | +€1,281 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,746 | -€35,816 | -€20,070 | -127% |
| Income taxes | 67/77 | €128 | €32 | -€96 | -75.1% |
| Profit (loss) for the period | 9904 | -€15,874 | -€35,848 | -€19,974 | -126% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,874 | -€35,848 | -€19,974 | -126% |
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 20 October 2026 via checked.be.