BARBER'HUM: 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'HUM
Largest movements
- Receivables after one year +€19,620
new in 2025: €19,620
- Receivables within one year -€11,862
down €11,862 (-37.6%), from €31,507 to €19,645
of which Other amounts receivable: -€15,564
- Deferred charges and accrued income +€1,300
new in 2025: €1,300
- Stocks and contracts -€963
down €963 (-53.4%), from €1,804 to €841
- Other debts +€18,000
new in 2025: €18,000
- Profit (loss) carried forward -€9,444
down €9,444 (-51.1%), from €18,491 to €9,047
- Tax, wage and social debts -€2,936
down €2,936 (-26.4%), from €11,108 to €8,173
of which Taxes: -€1,956
- Trade debts +€1,776
up €1,776 (+134%), from €1,327 to €3,103
- Gross operating margin -€10,346
down €10,346 (-47.4%), from €21,826 to €11,480
- Taxes -€2,274
down €2,274 (-50.2%), from €4,526 to €2,252
- Financial income +€390
up €390 (+160%), from €244 to €634
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 | €35,926 | €43,322 | +€7,397 | +20.6% |
| Fixed assets | 21/28 | €356 | €58 | -€298 | -83.6% |
| Tangible fixed assets | 22/27 | €356 | €58 | -€298 | -83.6% |
| Plant, machinery and equipment | 23 | €294 | €58 | -€235 | -80.1% |
| Furniture and vehicles | 24 | €62 | - | -€62 | |
| Current assets | 29/58 | €35,570 | €43,264 | +€7,694 | +21.6% |
| Amounts receivable after more than one year | 29 | - | €19,620 | +€19,620 | |
| Other amounts receivable | 291 | - | €19,620 | +€19,620 | |
| Stocks and contracts in progress | 3 | €1,804 | €841 | -€963 | -53.4% |
| Stocks | 30/36 | €1,804 | €841 | -€963 | -53.4% |
| Amounts receivable within one year | 40/41 | €31,507 | €19,645 | -€11,862 | -37.6% |
| Trade receivables | 40 | - | €3,702 | +€3,702 | |
| Other amounts receivable | 41 | €31,507 | €15,943 | -€15,564 | -49.4% |
| Cash at bank and in hand | 54/58 | €2,259 | €1,859 | -€400 | -17.7% |
| Deferred charges and accrued income | 490/1 | - | €1,300 | +€1,300 | |
| Total equity and liabilities | 10/49 | €35,926 | €43,322 | +€7,397 | +20.6% |
| Equity | 10/15 | €23,491 | €14,047 | -€9,444 | -40.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,491 | €9,047 | -€9,444 | -51.1% |
| Amounts payable | 17/49 | €12,435 | €29,276 | +€16,841 | +135% |
| Amounts payable within one year | 42/48 | €12,435 | €29,276 | +€16,841 | +135% |
| Trade debts | 44 | €1,327 | €3,103 | +€1,776 | +134% |
| Suppliers | 440/4 | €1,327 | €3,103 | +€1,776 | +134% |
| Taxes, remuneration and social security | 45 | €11,108 | €8,173 | -€2,936 | -26.4% |
| Taxes | 450/3 | €9,071 | €7,115 | -€1,956 | -21.6% |
| Remuneration and social security | 454/9 | €2,037 | €1,057 | -€980 | -48.1% |
| Other amounts payable | 47/48 | - | €18,000 | +€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €298 | -€189 | -38.8% |
| Other operating charges | 640/8 | €461 | €597 | +€137 | +29.7% |
| Gross operating margin | 9900 | €21,826 | €11,480 | -€10,346 | -47.4% |
| Operating profit (loss) | 9901 | €20,879 | €10,585 | -€10,293 | -49.3% |
| Financial income | 75/76B | €244 | €634 | +€390 | +160% |
| Recurring financial income | 75 | €244 | €634 | +€390 | +160% |
| Financial charges | 65/66B | €414 | €412 | -€2 | -0.5% |
| Recurring financial charges | 65 | €414 | €412 | -€2 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €20,709 | €10,808 | -€9,901 | -47.8% |
| Income taxes | 67/77 | €4,526 | €2,252 | -€2,274 | -50.2% |
| Profit (loss) for the period | 9904 | €16,183 | €8,556 | -€7,627 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,183 | €8,556 | -€7,627 | -47.1% |
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 15 October 2026 via checked.be.