BARBER KING sm: 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 KING sm
Largest movements
- Receivables within one year -€4,200
down €4,200 (-98.3%), from €4,272 to €72
of which Trade receivables: -€3,800
- Cash -€2,458
down €2,458 (-87.7%), from €2,803 to €345
mainly Net result for the year (-€3,678) and Trade debts (-€1,312)
- Profit (loss) carried forward -€3,678
down €3,678 (-98.9%), from -€3,720 to -€7,398
- Trade debts -€1,312
down €1,312 (-90.5%), from €1,449 to €137
- Tax, wage and social debts -€947
down €947 (-52.7%), from €1,797 to €850
- Other debts -€721
down €721 (-46.6%), from €1,548 to €827
- Gross operating margin -€2,604
down €2,604 (-485%), from -€536 to -€3,140
- Other operating charges -€124
down €124 (-29.0%), from €428 to €304
- Financial charges -€118
down €118 (-33.5%), from €352 to €234
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 | €7,074 | €416 | -€6,658 | -94.1% |
| Current assets | 29/58 | €7,074 | €416 | -€6,658 | -94.1% |
| Amounts receivable within one year | 40/41 | €4,272 | €72 | -€4,200 | -98.3% |
| Trade receivables | 40 | €3,800 | - | -€3,800 | |
| Other amounts receivable | 41 | €472 | €72 | -€400 | -84.8% |
| Cash at bank and in hand | 54/58 | €2,803 | €345 | -€2,458 | -87.7% |
| Total equity and liabilities | 10/49 | €7,074 | €416 | -€6,658 | -94.1% |
| Equity | 10/15 | €2,280 | -€1,398 | -€3,678 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Share premium | 1100/10 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,720 | -€7,398 | -€3,678 | -98.9% |
| Amounts payable | 17/49 | €4,794 | €1,815 | -€2,980 | -62.1% |
| Amounts payable within one year | 42/48 | €4,794 | €1,815 | -€2,980 | -62.1% |
| Trade debts | 44 | €1,449 | €137 | -€1,312 | -90.5% |
| Suppliers | 440/4 | €1,449 | €137 | -€1,312 | -90.5% |
| Taxes, remuneration and social security | 45 | €1,797 | €850 | -€947 | -52.7% |
| Taxes | 450/3 | €1,797 | €850 | -€947 | -52.7% |
| Other amounts payable | 47/48 | €1,548 | €827 | -€721 | -46.6% |
| Other operating charges | 640/8 | €428 | €304 | -€124 | -29.0% |
| Gross operating margin | 9900 | -€536 | -€3,140 | -€2,604 | -485% |
| Operating profit (loss) | 9901 | -€964 | -€3,444 | -€2,480 | -257% |
| Financial charges | 65/66B | €352 | €234 | -€118 | -33.5% |
| Recurring financial charges | 65 | €352 | €234 | -€118 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,316 | -€3,678 | -€2,362 | -179% |
| Profit (loss) for the period | 9904 | -€1,316 | -€3,678 | -€2,362 | -179% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,316 | -€3,678 | -€2,362 | -179% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.